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REGISTERED NUMBER: 09971123 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 FEBRUARY 2024 TO 31 MARCH 2025

FOR

BOSS COOLING LTD

BOSS COOLING LTD (REGISTERED NUMBER: 09971123)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Period 1 February 2024 to 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BOSS COOLING LTD

COMPANY INFORMATION
For The Period 1 February 2024 to 31 March 2025







DIRECTOR: Mrs S L Doughty





REGISTERED OFFICE: 425 Fair Oak Road
Eastleigh
Hampshire
SO50 7AE





REGISTERED NUMBER: 09971123 (England and Wales)





ACCOUNTANTS: Stone Osmond Limited
75 Bournemouth Road
Chandlers Ford
Eastleigh
Hampshire
SO53 3AP

BOSS COOLING LTD (REGISTERED NUMBER: 09971123)

BALANCE SHEET
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,457 47,072

CURRENT ASSETS
Stocks - 5,000
Debtors 5 18,274 29,340
Cash at bank 98,630 112,657
116,904 146,997
CREDITORS
Amounts falling due within one year 6 32,278 56,459
NET CURRENT ASSETS 84,626 90,538
TOTAL ASSETS LESS CURRENT
LIABILITIES

91,083

137,610

CREDITORS
Amounts falling due after more than one
year

7

-

(19,748

)

PROVISIONS FOR LIABILITIES (1,227 ) (8,944 )
NET ASSETS 89,856 108,918

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 89,854 108,916
89,856 108,918

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

BOSS COOLING LTD (REGISTERED NUMBER: 09971123)

BALANCE SHEET - continued
31 March 2025


The 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.

The financial statements were approved and authorised for issue by the director and authorised for issue on 29 May 2025 and were signed by:





Mrs S L Doughty - Director


BOSS COOLING LTD (REGISTERED NUMBER: 09971123)

NOTES TO THE FINANCIAL STATEMENTS
For The Period 1 February 2024 to 31 March 2025

1. STATUTORY INFORMATION

Boss Cooling Ltd 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 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 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.

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.

BOSS COOLING LTD (REGISTERED NUMBER: 09971123)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Period 1 February 2024 to 31 March 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2024 70,516
Disposals (47,958 )
At 31 March 2025 22,558
DEPRECIATION
At 1 February 2024 23,444
Charge for period 2,348
Eliminated on disposal (9,691 )
At 31 March 2025 16,101
NET BOOK VALUE
At 31 March 2025 6,457
At 31 January 2024 47,072

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

Plant and
machinery
etc
£   
COST
At 1 February 2024 22,150
Disposals (22,150 )
At 31 March 2025 -
DEPRECIATION
At 1 February 2024 9,691
Eliminated on disposal (9,691 )
At 31 March 2025 -
NET BOOK VALUE
At 31 March 2025 -
At 31 January 2024 12,459

BOSS COOLING LTD (REGISTERED NUMBER: 09971123)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Period 1 February 2024 to 31 March 2025

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors - 13,407
Other debtors 18,274 15,933
18,274 29,340

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts - 5,950
Hire purchase contracts - 4,430
Trade creditors 1 16,608
Taxation and social security 11,990 22,060
Other creditors 20,287 7,411
32,278 56,459

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans - 7,934
Hire purchase contracts - 11,814
- 19,748