2023-04-142024-04-302024-04-30false14803441COOL RETAIL 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COOL RETAIL LTD

Registered Number
14803441
(England and Wales)

Unaudited Financial Statements for the Period ended
30 April 2024

COOL RETAIL LTD
Company Information
for the period from 14 April 2023 to 30 April 2024

Director

Hamayon Hasani

Registered Address

38 Burgate
Canterbury
CT1 2HW

Registered Number

14803441 (England and Wales)
COOL RETAIL LTD
Balance Sheet as at
30 April 2024

Notes

2024

£

£

Fixed assets
Intangible assets346,019
Tangible assets45,434
51,453
Current assets
Debtors575,031
Cash at bank and on hand35,146
110,177
Creditors amounts falling due within one year6(117,850)
Net current assets (liabilities)(7,673)
Total assets less current liabilities43,780
Creditors amounts falling due after one year(45,873)
Net assets(2,093)
Capital and reserves
Called up share capital1
Profit and loss account(2,094)
Shareholders' funds(2,093)
The financial statements were approved and authorised for issue by the Director on 14 April 2025, and are signed on its behalf by:
Hamayon Hasani
Director
Registered Company No. 14803441
COOL RETAIL LTD
Notes to the Financial Statements
for the period ended 30 April 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Office Equipment3
2.Average number of employees

2024
Average number of employees during the year1
3.Intangible assets

Total

£
Cost or valuation
Additions46,998
At 30 April 2446,019
Amortisation and impairment
Charge for year979
Net book value
At 30 April 2446,019
At 13 April 23-
4.Tangible fixed assets

Total

£
Cost or valuation
Additions6,143
At 30 April 245,434
Depreciation and impairment
Charge for year709
Net book value
At 30 April 245,434
At 13 April 23-
5.Debtors: amounts due within one year

2024

£
Trade debtors / trade receivables40,000
Amounts owed by associates and joint ventures / participating interests3,690
Other debtors15,002
Prepayments and accrued income16,339
Total75,031
6.Creditors: amounts due within one year

2024

£
Trade creditors / trade payables71,913
Bank borrowings and overdrafts1,000
Taxation and social security4,256
Other creditors40,681
Total117,850