2023-08-012024-07-312024-07-31false08590524COOLSTREAM (UK) LTD2025-04-0835300falseiso4217:GBPxbrli:pure085905242023-08-01085905242024-07-31085905242023-08-012024-07-31085905242022-08-01085905242023-07-31085905242022-08-012023-07-3108590524bus:SmallEntities2023-08-012024-07-3108590524bus:AuditExempt-NoAccountantsReport2023-08-012024-07-3108590524bus:FullAccounts2023-08-012024-07-3108590524bus:PrivateLimitedCompanyLtd2023-08-012024-07-3108590524core:WithinOneYear2024-07-3108590524core:AfterOneYear2024-07-3108590524core:WithinOneYear2023-07-3108590524core:AfterOneYear2023-07-3108590524core:ShareCapital2024-07-3108590524core:SharePremium2024-07-3108590524core:RevaluationReserve2024-07-3108590524core:OtherReservesSubtotal2024-07-3108590524core:RetainedEarningsAccumulatedLosses2024-07-3108590524core:ShareCapital2023-07-3108590524core:SharePremium2023-07-3108590524core:RevaluationReserve2023-07-3108590524core:OtherReservesSubtotal2023-07-3108590524core:RetainedEarningsAccumulatedLosses2023-07-3108590524core:LandBuildings2024-07-3108590524core:PlantMachinery2024-07-3108590524core:Vehicles2024-07-3108590524core:FurnitureFittings2024-07-3108590524core:OfficeEquipment2024-07-3108590524core:NetGoodwill2024-07-3108590524core:IntangibleAssetsOtherThanGoodwill2024-07-3108590524core:ListedExchangeTraded2024-07-3108590524core:UnlistedNon-exchangeTraded2024-07-3108590524core:LandBuildings2023-07-3108590524core:PlantMachinery2023-07-3108590524core:Vehicles2023-07-3108590524core:FurnitureFittings2023-07-3108590524core:OfficeEquipment2023-07-3108590524core:NetGoodwill2023-07-3108590524core:IntangibleAssetsOtherThanGoodwill2023-07-3108590524core:ListedExchangeTraded2023-07-3108590524core:UnlistedNon-exchangeTraded2023-07-3108590524core:LandBuildings2023-08-012024-07-3108590524core:PlantMachinery2023-08-012024-07-3108590524core:Vehicles2023-08-012024-07-3108590524core:FurnitureFittings2023-08-012024-07-3108590524core:OfficeEquipment2023-08-012024-07-3108590524core:NetGoodwill2023-08-012024-07-3108590524core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3108590524core:ListedExchangeTraded2023-08-012024-07-3108590524core:UnlistedNon-exchangeTraded2023-08-012024-07-3108590524core:MoreThanFiveYears2023-08-012024-07-3108590524core:Non-currentFinancialInstruments2024-07-3108590524core:Non-currentFinancialInstruments2023-07-3108590524dpl:CostSales2023-08-012024-07-3108590524dpl:DistributionCosts2023-08-012024-07-3108590524core:LandBuildings2023-08-012024-07-3108590524core:PlantMachinery2023-08-012024-07-3108590524core:Vehicles2023-08-012024-07-3108590524core:FurnitureFittings2023-08-012024-07-3108590524core:OfficeEquipment2023-08-012024-07-3108590524dpl:AdministrativeExpenses2023-08-012024-07-3108590524core:NetGoodwill2023-08-012024-07-3108590524core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3108590524dpl:GroupUndertakings2023-08-012024-07-3108590524dpl:ParticipatingInterests2023-08-012024-07-3108590524dpl:GroupUndertakingscore:ListedExchangeTraded2023-08-012024-07-3108590524core:ListedExchangeTraded2023-08-012024-07-3108590524dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-08-012024-07-3108590524core:UnlistedNon-exchangeTraded2023-08-012024-07-3108590524dpl:CostSales2022-08-012023-07-3108590524dpl:DistributionCosts2022-08-012023-07-3108590524core:LandBuildings2022-08-012023-07-3108590524core:PlantMachinery2022-08-012023-07-3108590524core:Vehicles2022-08-012023-07-3108590524core:FurnitureFittings2022-08-012023-07-3108590524core:OfficeEquipment2022-08-012023-07-3108590524dpl:AdministrativeExpenses2022-08-012023-07-3108590524core:NetGoodwill2022-08-012023-07-3108590524core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3108590524dpl:GroupUndertakings2022-08-012023-07-3108590524dpl:ParticipatingInterests2022-08-012023-07-3108590524dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3108590524core:ListedExchangeTraded2022-08-012023-07-3108590524dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3108590524core:UnlistedNon-exchangeTraded2022-08-012023-07-3108590524core:NetGoodwill2024-07-3108590524core:IntangibleAssetsOtherThanGoodwill2024-07-3108590524core:LandBuildings2024-07-3108590524core:PlantMachinery2024-07-3108590524core:Vehicles2024-07-3108590524core:FurnitureFittings2024-07-3108590524core:OfficeEquipment2024-07-3108590524core:AfterOneYear2024-07-3108590524core:WithinOneYear2024-07-3108590524core:ListedExchangeTraded2024-07-3108590524core:UnlistedNon-exchangeTraded2024-07-3108590524core:ShareCapital2024-07-3108590524core:SharePremium2024-07-3108590524core:RevaluationReserve2024-07-3108590524core:OtherReservesSubtotal2024-07-3108590524core:RetainedEarningsAccumulatedLosses2024-07-3108590524core:NetGoodwill2023-07-3108590524core:IntangibleAssetsOtherThanGoodwill2023-07-3108590524core:LandBuildings2023-07-3108590524core:PlantMachinery2023-07-3108590524core:Vehicles2023-07-3108590524core:FurnitureFittings2023-07-3108590524core:OfficeEquipment2023-07-3108590524core:AfterOneYear2023-07-3108590524core:WithinOneYear2023-07-3108590524core:ListedExchangeTraded2023-07-3108590524core:UnlistedNon-exchangeTraded2023-07-3108590524core:ShareCapital2023-07-3108590524core:SharePremium2023-07-3108590524core:RevaluationReserve2023-07-3108590524core:OtherReservesSubtotal2023-07-3108590524core:RetainedEarningsAccumulatedLosses2023-07-3108590524core:NetGoodwill2022-08-0108590524core:IntangibleAssetsOtherThanGoodwill2022-08-0108590524core:LandBuildings2022-08-0108590524core:PlantMachinery2022-08-0108590524core:Vehicles2022-08-0108590524core:FurnitureFittings2022-08-0108590524core:OfficeEquipment2022-08-0108590524core:AfterOneYear2022-08-0108590524core:WithinOneYear2022-08-0108590524core:ListedExchangeTraded2022-08-0108590524core:UnlistedNon-exchangeTraded2022-08-0108590524core:ShareCapital2022-08-0108590524core:SharePremium2022-08-0108590524core:RevaluationReserve2022-08-0108590524core:OtherReservesSubtotal2022-08-0108590524core:RetainedEarningsAccumulatedLosses2022-08-0108590524core:AfterOneYear2023-08-012024-07-3108590524core:WithinOneYear2023-08-012024-07-3108590524core:Non-currentFinancialInstrumentscore:CostValuation2023-08-012024-07-3108590524core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-012024-07-3108590524core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-012024-07-3108590524core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-012024-07-3108590524core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-012024-07-3108590524core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-012024-07-3108590524core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3108590524core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3108590524core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3108590524core:Non-currentFinancialInstrumentscore:CostValuation2024-07-3108590524core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-07-3108590524core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-07-3108590524core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-07-3108590524core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-07-3108590524core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-07-3108590524core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-07-3108590524core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-07-3108590524core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-07-3108590524core:Non-currentFinancialInstrumentscore:CostValuation2023-07-3108590524core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-3108590524core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-3108590524core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-3108590524core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-3108590524core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-3108590524core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-3108590524core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-3108590524core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-3108590524bus:Director12023-08-012024-07-3108590524bus:Director22023-08-012024-07-31085905241bus:Director22023-08-01085905241bus:Director22023-08-012024-07-31085905241bus:Director22024-07-31085905242bus:Director12023-08-01085905242bus:Director12023-08-012024-07-31085905242bus:Director12024-07-31085905242023-08-01085905242023-08-012024-07-31085905242024-07-31

COOLSTREAM (UK) LTD

Registered Number
08590524
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

COOLSTREAM (UK) LTD
Company Information
for the year from 1 August 2023 to 31 July 2024

Directors

Karl Binns
Stuart Raymond Jenkins

Registered Address

Backwell Barns 27 Backwell Hill Road
Backwell
Bristol
BS48 3PL

Registered Number

08590524 (England and Wales)
COOLSTREAM (UK) LTD
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets313,268
Tangible assets476,757106,497
76,758109,765
Current assets
Stocks520,00013,000
Debtors499,220417,807
Cash at bank and on hand8,65322,304
527,873453,111
Creditors amounts falling due within one year6(455,097)(410,228)
Net current assets (liabilities)72,77642,883
Total assets less current liabilities149,534152,648
Creditors amounts falling due after one year7(97,583)(124,518)
Net assets51,95128,130
Capital and reserves
Called up share capital100100
Profit and loss account51,85128,030
Shareholders' funds51,95128,130
The financial statements were approved and authorised for issue by the Board of Directors on 8 April 2025, and are signed on its behalf by:
Stuart Raymond Jenkins
Director
Registered Company No. 08590524
COOLSTREAM (UK) LTD
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Goodwill on acquisitions represents the excess of the consideration transferred over the fair value of the net identifiable assets acquired. Goodwill is then amortised on a straight-line basis over its useful life.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Land and buildings5
Plant and machinery5
Fixtures and fittings5
Vehicles5
Office Equipment5
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year1312
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 August 2335,46635,466
At 31 July 2435,46635,466
Amortisation and impairment
At 01 August 2332,19832,198
Charge for year3,2673,267
At 31 July 2435,46535,465
Net book value
At 31 July 2411
At 31 July 233,2683,268
4.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 August 23163,3968,009171,405
At 31 July 24163,3968,009171,405
Depreciation and impairment
At 01 August 2358,1616,74764,908
Charge for year29,09864229,740
At 31 July 2487,2597,38994,648
Net book value
At 31 July 2476,13762076,757
At 31 July 23105,2351,262106,497
5.Stocks

2024

2023

££
Finished goods20,00013,000
Total20,00013,000
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables257,648240,946
Bank borrowings and overdrafts19,62311,037
Taxation and social security171,963156,721
Other creditors5,8631,524
Total455,097410,228
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts20,68130,649
Other creditors76,90293,869
Total97,583124,518
8.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts76,90293,869
£59,934.96 due after one year
9.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Stuart Raymond Jenkins56,75967,47968,59055,648
Karl Binns53,26468,44169,40852,297
110,023135,920137,998107,945