Acorah Software Products - Accounts Production 15.0.600 false true false 29 November 2022 30 November 2023 30 November 2023 14514865 Mr Victor Baker Mr David Doyle Mrs Maureen Baker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14514865 2022-11-28 14514865 2023-11-30 14514865 2022-11-29 2023-11-30 14514865 frs-core:CurrentFinancialInstruments 2023-11-30 14514865 frs-core:ComputerEquipment 2023-11-30 14514865 frs-core:ComputerEquipment 2022-11-29 2023-11-30 14514865 frs-core:ComputerEquipment 2022-11-28 14514865 frs-core:FurnitureFittings 2023-11-30 14514865 frs-core:FurnitureFittings 2022-11-29 2023-11-30 14514865 frs-core:FurnitureFittings 2022-11-28 14514865 frs-core:ShareCapital 2023-11-30 14514865 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 14514865 frs-bus:PrivateLimitedCompanyLtd 2022-11-29 2023-11-30 14514865 frs-bus:FilletedAccounts 2022-11-29 2023-11-30 14514865 frs-bus:SmallEntities 2022-11-29 2023-11-30 14514865 frs-bus:AuditExempt-NoAccountantsReport 2022-11-29 2023-11-30 14514865 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-29 2023-11-30 14514865 frs-bus:Director1 2022-11-29 2023-11-30 14514865 frs-bus:Director2 2022-11-29 2023-11-30 14514865 frs-bus:Director3 2022-11-29 2023-11-30 14514865 frs-countries:EnglandWales 2022-11-29 2023-11-30
Registered number: 14514865
Cool Room Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Andrew Keates & Associates Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14514865
2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 39,119
39,119
CURRENT ASSETS
Stocks 5 1,567
Debtors 6 880
Cash at bank and in hand 2,449
4,896
Creditors: Amounts Falling Due Within One Year 7 (35,448 )
NET CURRENT ASSETS (LIABILITIES) (30,552 )
TOTAL ASSETS LESS CURRENT LIABILITIES 8,567
NET ASSETS 8,567
CAPITAL AND RESERVES
Called up share capital 8 2
Profit and Loss Account 8,565
SHAREHOLDERS' FUNDS 8,567
Page 1
Page 2
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Victor Baker
Director
10/09/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cool Room Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14514865 . The registered office is 8 Hesketh Way, Bromborough, Wirral, CH62 2EL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 15% Reducing balance
Computer Equipment 33.33% Reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2
2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 29 November 2022 - - -
Additions 38,908 2,539 41,447
As at 30 November 2023 38,908 2,539 41,447
Depreciation
As at 29 November 2022 - - -
Provided during the period 2,195 133 2,328
As at 30 November 2023 2,195 133 2,328
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 November 2023 36,713 2,406 39,119
As at 29 November 2022 - - -
5. Stocks
2023
£
Stock 1,567
6. Debtors
2023
£
Due within one year
Other debtors 880
7. Creditors: Amounts Falling Due Within One Year
2023
£
Trade creditors 2,800
Amounts owed to group undertakings 8,409
Other creditors 24,239
35,448
8. Share Capital
2023
£
Allotted, Called up and fully paid 2
Page 4