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REGISTERED NUMBER: NI636385 (Northern Ireland)














Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Coolmar Kells Ltd

Coolmar Kells Ltd (Registered number: NI636385)

Contents of the Financial Statements
for the Year Ended 30 April 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Coolmar Kells Ltd

Company Information
for the Year Ended 30 April 2025







DIRECTORS: Mr P McCool
Ms M J Henry





REGISTERED OFFICE: 14 Antrim Road
Ballymena
Co. Antrim
BT42 2BJ





REGISTERED NUMBER: NI636385 (Northern Ireland)





ACCOUNTANTS: M.B.McGrady & Co
Chartered Accountants
Suite 2B
Cadogan House
322 Lisburn Road
Belfast
Co. Antrim
BT9 6GH

Coolmar Kells Ltd (Registered number: NI636385)

Balance Sheet
30 April 2025

30/4/25 30/4/24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 24,085 49,612

CURRENT ASSETS
Stocks 146,170 141,654
Debtors 5 71,384 63,668
Cash at bank and in hand 401,065 367,213
618,619 572,535
CREDITORS
Amounts falling due within one year 6 463,675 419,052
NET CURRENT ASSETS 154,944 153,483
TOTAL ASSETS LESS CURRENT
LIABILITIES

179,029

203,095

CREDITORS
Amounts falling due after more than one
year

7

(5,307

)

(15,677

)

PROVISIONS FOR LIABILITIES (6,021 ) (12,055 )
NET ASSETS 167,701 175,363

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 167,601 175,263
167,701 175,363

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

Coolmar Kells Ltd (Registered number: NI636385)

Balance Sheet - continued
30 April 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 by the Board of Directors and authorised for issue on 28 July 2025 and were signed on its behalf by:





Mr P McCool - Director


Coolmar Kells Ltd (Registered number: NI636385)

Notes to the Financial Statements
for the Year Ended 30 April 2025


1. STATUTORY INFORMATION

Coolmar Kells Ltd is a private company, limited by shares , registered in Northern Ireland. 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.
Plant and machinery etc - 25% on cost

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

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.

Coolmar Kells Ltd (Registered number: NI636385)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2024 - 32 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2024
and 30 April 2025 137,683
DEPRECIATION
At 1 May 2024 88,071
Charge for year 25,527
At 30 April 2025 113,598
NET BOOK VALUE
At 30 April 2025 24,085
At 30 April 2024 49,612

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/4/25 30/4/24
£    £   
Trade debtors 171 84
Other debtors 71,213 63,584
71,384 63,668

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/4/25 30/4/24
£    £   
Bank loans and overdrafts 10,370 10,115
Trade creditors 346,046 301,137
Taxation and social security 54,460 63,601
Other creditors 52,799 44,199
463,675 419,052

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30/4/25 30/4/24
£    £   
Bank loans 5,307 15,677

Coolmar Kells Ltd (Registered number: NI636385)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025


8. RELATED PARTY DISCLOSURES

During the year the company was charged £22,298 (2024:£nil) by Coolmar Ltd in respect of management time. Coolmar Ltd is a company controlled by the directors. The amount owing to Coolmar Ltd at the year end was £2,792 (2024-£nil)