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REGISTERED NUMBER: 12026961 (England and Wales)















ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JUNE 2023 TO 30 MAY 2024

FOR

COUGAR MECHANICAL SOLUTIONS LIMITED

COUGAR MECHANICAL SOLUTIONS LIMITED (REGISTERED NUMBER: 12026961)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JUNE 2023 TO 30 MAY 2024




Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 7

COUGAR MECHANICAL SOLUTIONS LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 JUNE 2023 TO 30 MAY 2024







DIRECTORS: Mr B J Openshaw
Mrs R Openshaw





REGISTERED OFFICE: 17 Victoria Road East
Thornton Cleveleys
Lancashire
FY5 5HT





REGISTERED NUMBER: 12026961 (England and Wales)





ACCOUNTANTS: Miller Roskell Limited
Chartered Certified Accountants
17 Victoria Road East
Thornton Cleveleys
Lancashire
FY5 5HT

COUGAR MECHANICAL SOLUTIONS LIMITED (REGISTERED NUMBER: 12026961)

ABRIDGED STATEMENT OF FINANCIAL POSITION
30 MAY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 147,133 139,665

CURRENT ASSETS
Stocks 6,250 -
Debtors 534,573 445,013
Cash at bank 1,606 88,782
542,429 533,795
CREDITORS
Amounts falling due within one year 122,588 165,230
NET CURRENT ASSETS 419,841 368,565
TOTAL ASSETS LESS CURRENT
LIABILITIES

566,974

508,230

CREDITORS
Amounts falling due after more than one
year

103,506

109,482
NET ASSETS 463,468 398,748

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 463,368 398,648
463,468 398,748

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 May 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 May 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.

COUGAR MECHANICAL SOLUTIONS LIMITED (REGISTERED NUMBER: 12026961)

ABRIDGED STATEMENT OF FINANCIAL POSITION - continued
30 MAY 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 Statement of Financial Position for the period ended 30 May 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 Board of Directors and authorised for issue on 10 March 2025 and were signed on its behalf by:





Mr B J Openshaw - Director


COUGAR MECHANICAL SOLUTIONS LIMITED (REGISTERED NUMBER: 12026961)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JUNE 2023 TO 30 MAY 2024

1. STATUTORY INFORMATION

Cougar Mechanical Solutions 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

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 period 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 statement of financial position date.

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 period 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

COUGAR MECHANICAL SOLUTIONS LIMITED (REGISTERED NUMBER: 12026961)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JUNE 2023 TO 30 MAY 2024

2. ACCOUNTING POLICIES - continued

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 period was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 June 2023 179,512
Additions 80,646
Disposals (58,956 )
At 30 May 2024 201,202
DEPRECIATION
At 1 June 2023 39,847
Charge for period 23,640
Eliminated on disposal (9,418 )
At 30 May 2024 54,069
NET BOOK VALUE
At 30 May 2024 147,133
At 31 May 2023 139,665

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
At 1 June 2023 165,133
Additions 80,646
Disposals (58,956 )
Transfer to ownership (19,950 )
At 30 May 2024 166,873
DEPRECIATION
At 1 June 2023 29,562
Charge for period 18,674
Eliminated on disposal (9,418 )
Transfer to ownership (2,984 )
At 30 May 2024 35,834
NET BOOK VALUE
At 30 May 2024 131,039
At 31 May 2023 135,571

COUGAR MECHANICAL SOLUTIONS LIMITED (REGISTERED NUMBER: 12026961)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JUNE 2023 TO 30 MAY 2024

5. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 May 2024 and the year ended 31 May 2023:

2024 2023
£    £   
Mr B J Openshaw
Balance outstanding at start of period 188,760 157,710
Amounts advanced 129,410 184,550
Amounts repaid (188,760 ) (153,500 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 129,410 188,760

6. RELATED PARTY DISCLOSURES

The directors operated a loan account with the company. The balance owed from the directors at 30 May 2024 was £(129,410) (2023 - £(188,760)).

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
COUGAR MECHANICAL SOLUTIONS 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 Statement of Financial Position. Readers are cautioned that the Abridged 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 Cougar Mechanical Solutions Limited for the period ended 30 May 2024 which comprise the Abridged Income Statement, Abridged Statement of Financial Position 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Cougar Mechanical Solutions 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 Cougar Mechanical Solutions Limited and state those matters that we have agreed to state to the Board of Directors of Cougar Mechanical Solutions Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Cougar Mechanical Solutions 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 Cougar Mechanical Solutions Limited. You consider that Cougar Mechanical Solutions Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Cougar Mechanical Solutions 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.






Miller Roskell Limited
Chartered Certified Accountants
17 Victoria Road East
Thornton Cleveleys
Lancashire
FY5 5HT


10 March 2025