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REGISTERED NUMBER: 07148954 (England and Wales)












ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2024

FOR

COOLTOP LIMITED

COOLTOP LIMITED (REGISTERED NUMBER: 07148954)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


COOLTOP LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2024







DIRECTOR: O Mor





REGISTERED OFFICE: 34 Holders Hill Drive
Hendon
London
NW4 1NJ





REGISTERED NUMBER: 07148954 (England and Wales)





ACCOUNTANTS: Christiansons Ltd
Chartered Certified Accountants
Sterling House
Fulbourne Road
Walthamstow
London
E17 4EE

COOLTOP LIMITED (REGISTERED NUMBER: 07148954)

ABRIDGED BALANCE SHEET
28 FEBRUARY 2024

28.2.24 28.2.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,466 1,833

CURRENT ASSETS
Debtors 523 1,534
Cash at bank 59,832 62,025
60,355 63,559
CREDITORS
Amounts falling due within one year 40,902 15,224
NET CURRENT ASSETS 19,453 48,335
TOTAL ASSETS LESS CURRENT
LIABILITIES

20,919

50,168

CREDITORS
Amounts falling due after more than one
year

4,128

6,832
NET ASSETS 16,791 43,336

CAPITAL AND RESERVES
Called up share capital 5 100 100
Retained earnings 6 16,691 43,236
SHAREHOLDERS' FUNDS 16,791 43,336

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

COOLTOP LIMITED (REGISTERED NUMBER: 07148954)

ABRIDGED BALANCE SHEET - continued
28 FEBRUARY 2024


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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 28 February 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 November 2024 and were signed by:





O Mor - Director


COOLTOP LIMITED (REGISTERED NUMBER: 07148954)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024


1. STATUTORY INFORMATION

Cooltop 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.

First year adoption of Financial Reporting Standard 102 ( FRS 102) Section 1A
The financial statements for the year ended 28 February 2024 are the first that are prepared in accordance with FRS 102 Section 1A. The previous financial statements were prepared in accordance with FRS 105, the date of transition to FRS 102 Section 1A is 1 March 2023.

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 equipment - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

COOLTOP LIMITED (REGISTERED NUMBER: 07148954)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2024


4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 March 2023
and 28 February 2024 7,031
DEPRECIATION
At 1 March 2023 5,198
Charge for year 367
At 28 February 2024 5,565
NET BOOK VALUE
At 28 February 2024 1,466
At 28 February 2023 1,833

5. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 28.2.24 28.2.23
value: £    £   
100 Ordinary £1 100 100

6. RESERVES
Retained
earnings
£   

At 1 March 2023 43,236
Deficit for the year (1,545 )
Dividends (25,000 )
At 28 February 2024 16,691

7. ULTIMATE CONTROLLING PARTY

The controlling party is O Mor.

8. FIRST YEAR ADOPTION

In the transition to FRS 102 Section 1A from FRS 105, there were no material measurement and recognition
adjustments required in the current or previous year.