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Registered Number: 04305604
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 March 2025

for

COOL SERVE LTD

 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 30,334    3,739 
30,334    3,739 
Current assets      
Debtors 9,335    14,853 
Cash at bank and in hand 43,166    67,779 
52,501    82,632 
Creditors: amount falling due within one year (16,974)   (22,222)
Net current assets 35,527    60,410 
 
Total assets less current liabilities 65,861    64,149 
Creditors: amount falling due after more than one year (3,061)   (13,492)
Provisions for liabilities   (583)
Net assets 62,800    50,074 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 62,700    49,974 
Shareholders' funds 62,800    50,074 
 


For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 06 May 2025 and were signed on its behalf by:


-------------------------------
G Rayment
Director
1
General Information
COOL SERVE LTD is a private company, limited by shares, registered in England and Wales, registration number 04305604, registration address 12, Woodlark Road, St. Marys Island, Chatham, ME4 3NU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2024 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 April 2024 5,014    12,482    2,681    8,865    29,042 
Additions   33,950      1,532    35,482 
Disposals        
At 31 March 2025 5,014    46,432    2,681    10,397    64,524 
Depreciation
At 01 April 2024 3,253    11,955    2,516    7,579    25,303 
Charge for year 440    7,912    41    494    8,887 
On disposals        
At 31 March 2025 3,693    19,867    2,557    8,073    34,190 
Net book values
Closing balance as at 31 March 2025 1,321    26,565    124    2,324    30,334 
Opening balance as at 01 April 2024 1,761    527    165    1,286    3,739 


4.

Ultimate Controlling Party

The ultimate control of Cool Serve Ltd rests with Mr G Rayment by virtue of his shareholding.
2