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ASSOCIATED COOLING SERVICES LIMITED

Registered Number
02669946
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

ASSOCIATED COOLING SERVICES LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

BURTON, Shorne Barry
CARTMELL, Brian Anthony
COLLINS, David Gerard
COLLINS, John Joseph
COLLINS, Megan Annalise
POWELL, Mark Christopher
ROBINSON, Elizabeth

Company Secretary

COLLINS, John Joseph

Registered Address

20 Metro Centre
Kangley Bridge Road
London
SE26 5BW

Registered Number

02669946 (England and Wales)
ASSOCIATED COOLING SERVICES LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets3356,484253,041
356,484253,041
Current assets
Debtors1,282,9061,097,940
Cash at bank and on hand1,567,7001,140,752
2,850,6062,238,692
Creditors amounts falling due within one year4(1,182,375)(1,282,196)
Net current assets (liabilities)1,668,231956,496
Total assets less current liabilities2,024,7151,209,537
Creditors amounts falling due after one year5(204,069)(224,048)
Provisions for liabilities7(86,375)(60,338)
Net assets1,734,271925,151
Capital and reserves
Called up share capital20,00020,000
Profit and loss account1,714,271905,151
Shareholders' funds1,734,271925,151
The financial statements were approved and authorised for issue by the Board of Directors on 1 July 2025, and are signed on its behalf by:
COLLINS, John Joseph
Director
POWELL, Mark Christopher
Director
ROBINSON, Elizabeth
Director

Registered Company No. 02669946
ASSOCIATED COOLING SERVICES LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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:
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20252024
Average number of employees during the year5052
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 April 24861,55397,198958,751
Additions201,35124,630225,981
Disposals(136,796)(4,750)(141,546)
At 31 March 25926,108117,0781,043,186
Depreciation and impairment
At 01 April 24644,12861,582705,710
Charge for year108,54013,998122,538
On disposals(136,796)(4,750)(141,546)
At 31 March 25615,87270,830686,702
Net book value
At 31 March 25310,23646,248356,484
At 31 March 24217,42535,616253,041
4.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables223,285339,928
Bank borrowings and overdrafts90,00090,000
Taxation and social security762,600751,454
Finance lease and HP contracts91,81680,720
Other creditors11,67414,819
Accrued liabilities and deferred income3,0005,275
Total1,182,3751,282,196
5.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts15,000105,000
Other creditors189,069119,048
Total204,069224,048
6.Obligations under finance leases

2025

2024

££
Finance lease and HP contracts189,069119,048
7.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)86,37560,338
Total86,37560,338