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REGISTERED NUMBER: 11672599 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

TD Cooling Services Limited

TD Cooling Services Limited (Registered number: 11672599)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


TD Cooling Services Limited

Company Information
for the Year Ended 30 November 2023







Directors: R J Hattersley
A J Hattersley
M K Ramsden





Registered office: Unit 4 Europa Court
Dee View Boulevard
Chester
CH1 4NP





Registered number: 11672599 (England and Wales)





Accountants: Ellis & Co
Chartered Accountants
114-120 Northgate Street
Chester
CH1 2HT

TD Cooling Services Limited (Registered number: 11672599)

Statement of Financial Position
30 November 2023

30/11/23 30/11/22
Notes £    £    £    £   
Fixed assets
Tangible assets 4 132,737 27,403

Current assets
Stocks 26,500 25,000
Debtors 5 1,401,124 411,938
Cash at bank 395,419 431,496
1,823,043 868,434
Creditors
Amounts falling due within one year 6 865,936 311,905
Net current assets 957,107 556,529
Total assets less current liabilities 1,089,844 583,932

Creditors
Amounts falling due after more than
one year

7

(74,037

)

-

Provisions for liabilities 9 (32,937 ) (6,851 )
Net assets 982,870 577,081

Capital and reserves
Called up share capital 1 1
Retained earnings 982,869 577,080
Shareholders' funds 982,870 577,081

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 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.

TD Cooling Services Limited (Registered number: 11672599)

Statement of Financial Position - continued
30 November 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 November 2024 and were signed on its behalf by:





R J Hattersley - Director


TD Cooling Services Limited (Registered number: 11672599)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. Statutory information

TD Cooling Services 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.

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.

Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

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 - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 20% on cost
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.


TD Cooling Services Limited (Registered number: 11672599)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

2. Accounting policies - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Assets held under hire purchase contracts and finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum payments, which is determined at the inception of the term. Any initial direct costs are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

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 19 (2022 - 12 ) .

TD Cooling Services Limited (Registered number: 11672599)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. Tangible fixed assets
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
Cost
At 1 December 2022 10,173 - 38,481 19,430 68,084
Additions - 13,288 122,224 17,836 153,348
At 30 November 2023 10,173 13,288 160,705 37,266 221,432
Depreciation
At 1 December 2022 4,644 - 26,070 9,967 40,681
Charge for year 2,035 2,658 32,141 11,180 48,014
At 30 November 2023 6,679 2,658 58,211 21,147 88,695
Net book value
At 30 November 2023 3,494 10,630 102,494 16,119 132,737
At 30 November 2022 5,529 - 12,411 9,463 27,403

5. Debtors: amounts falling due within one year
30/11/23 30/11/22
£    £   
Trade debtors 954,015 206,367
Other debtors 447,109 205,571
1,401,124 411,938

6. Creditors: amounts falling due within one year
30/11/23 30/11/22
£    £   
Hire purchase contracts 20,303 -
Trade creditors 386,520 5,112
Taxation and social security 397,910 271,918
Other creditors 61,203 34,875
865,936 311,905

7. Creditors: amounts falling due after more than one year
30/11/23 30/11/22
£    £   
Hire purchase contracts 74,037 -

TD Cooling Services Limited (Registered number: 11672599)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

8. Secured debts

The following secured debts are included within creditors:

30/11/23 30/11/22
£    £   
Hire purchase contracts 94,340 -

Debts under hire purchase are secured on the underlying asset.

9. Provisions for liabilities
30/11/23 30/11/22
£    £   
Deferred tax 32,937 6,851

Deferred
tax
£   
Balance at 1 December 2022 6,851
Charge to Statement of Income and Retained Earnings
during year

26,086
Balance at 30 November 2023 32,937

10. Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 30 November 2023 and 30 November 2022:

30/11/23 30/11/22
£    £   
R J Hattersley
Balance outstanding at start of year 152,547 49,222
Amounts advanced 208,099 223,753
Amounts repaid (76,024 ) (120,428 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 284,622 152,547

A J Hattersley
Balance outstanding at start of year 2,898 -
Amounts advanced - 51,946
Amounts repaid (2,898 ) (49,048 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 2,898

TD Cooling Services Limited (Registered number: 11672599)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

10. Directors' advances, credits and guarantees - continued

The maximum balances outstanding during the year were R J Hattersley £289,174 and A J Hattersley £2,898. The aggregate of individual amounts in excess of £5,000 each advanced during the year to R J Hattersley totalled £107,771. The aggregate of individual amounts in excess of £5,000 each repaid during the year by R J Hattersley totalled £57,545. Loans to directors are unsecured, interest free and repayable on demand.