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REGISTERED NUMBER: 06184885 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Cool Flow (Midlands) Limited

Cool Flow (Midlands) Limited (Registered number: 06184885)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

Cool Flow (Midlands) Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: R Bowman
Mrs L Bowman





SECRETARY: Mrs L Bowman





REGISTERED OFFICE: 29 Littleworth Hill
Hednesford
Staffordshire
WS12 1NS





REGISTERED NUMBER: 06184885 (England and Wales)





ACCOUNTANTS: Tomkinson Teal (Lichfield) LLP
Hanover Court
5 Queen Street
Lichfield
Staffordshire
WS13 6QD

Cool Flow (Midlands) Limited (Registered number: 06184885)

Balance Sheet
31 March 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 17,535 19,238

CURRENT ASSETS
Stocks 100 100
Debtors 5 301,838 135,631
Cash at bank 477,987 298,841
779,925 434,572
CREDITORS
Amounts falling due within one year 6 (149,023 ) (85,118 )
NET CURRENT ASSETS 630,902 349,454
TOTAL ASSETS LESS CURRENT
LIABILITIES

648,437

368,692

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 648,435 368,690
SHAREHOLDERS' FUNDS 648,437 368,692

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 August 2024 and were signed on its behalf by:





R Bowman - Director


Cool Flow (Midlands) Limited (Registered number: 06184885)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Cool Flow (Midlands) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Cool Flow (Midlands) Limited (Registered number: 06184885)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2023
and 31 March 2024 4,459 19,999 5,858 30,316
DEPRECIATION
At 1 April 2023 3,928 2,422 4,728 11,078
Charge for year 131 1,099 473 1,703
At 31 March 2024 4,059 3,521 5,201 12,781
NET BOOK VALUE
At 31 March 2024 400 16,478 657 17,535
At 31 March 2023 531 17,577 1,130 19,238

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 104,108 79,390
Other debtors 197,730 56,241
301,838 135,631

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 148,072 83,892
Other creditors 951 1,226
149,023 85,118

7. RELATED PARTY DISCLOSURES

At 31 March 2023 Melrose Buildings Limited owed £55,460 to Cool Flow (Midlands) Limited, a company controlled by the directors. Cool Flow (Midlands) Limited will not call on the liability within 12 months of the signing of the financial statements.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Cool Flow (Midlands) Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cool Flow (Midlands) Limited for the year ended 31 March 2024 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Cool Flow (Midlands) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cool Flow (Midlands) Limited and state those matters that we have agreed to state to the Board of Directors of Cool Flow (Midlands) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cool Flow (Midlands) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Cool Flow (Midlands) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cool Flow (Midlands) Limited. You consider that Cool Flow (Midlands) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cool Flow (Midlands) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Tomkinson Teal (Lichfield) LLP
Hanover Court
5 Queen Street
Lichfield
Staffordshire
WS13 6QD


14 August 2024