Acorah Software Products - Accounts Production 16.5.460 false true true 31 March 2023 1 April 2022 false 1 April 2023 30 September 2024 30 September 2024 01973251 Mr Daniel Hudson Mr Andrew Mellor Andrew Mellor true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01973251 2023-03-31 01973251 2024-09-30 01973251 2023-04-01 2024-09-30 01973251 frs-core:CurrentFinancialInstruments 2024-09-30 01973251 frs-core:Non-currentFinancialInstruments 2024-09-30 01973251 frs-core:ComputerEquipment 2024-09-30 01973251 frs-core:ComputerEquipment 2023-04-01 2024-09-30 01973251 frs-core:ComputerEquipment 2023-03-31 01973251 frs-core:PlantMachinery 2024-09-30 01973251 frs-core:PlantMachinery 2023-04-01 2024-09-30 01973251 frs-core:PlantMachinery 2023-03-31 01973251 frs-core:WithinOneYear 2024-09-30 01973251 frs-core:ShareCapital 2024-09-30 01973251 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 01973251 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-09-30 01973251 frs-bus:FilletedAccounts 2023-04-01 2024-09-30 01973251 frs-bus:SmallEntities 2023-04-01 2024-09-30 01973251 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-09-30 01973251 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-09-30 01973251 1 2023-04-01 2024-09-30 01973251 frs-bus:Director1 2023-04-01 2024-09-30 01973251 frs-bus:Director2 2023-04-01 2024-09-30 01973251 frs-countries:EnglandWales 2023-04-01 2024-09-30 01973251 2022-03-31 01973251 2023-03-31 01973251 2022-04-01 2023-03-31 01973251 frs-core:CurrentFinancialInstruments 2023-03-31 01973251 frs-core:Non-currentFinancialInstruments 2023-03-31 01973251 frs-core:WithinOneYear 2023-03-31 01973251 frs-core:ShareCapital 2023-03-31 01973251 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 01973251
Coolfactor Services Limited
Unaudited Financial Statements
For the Period 1 April 2023 to 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01973251
30 September 2024 31 March 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,267 -
7,267 -
CURRENT ASSETS
Stocks 5 3,681 -
Debtors 6 516,667 30
Cash at bank and in hand 20,336 -
540,684 30
Creditors: Amounts falling due within one year 7 (907,812 ) -
NET CURRENT ASSETS (LIABILITIES) (367,128 ) 30
TOTAL ASSETS LESS CURRENT LIABILITIES (359,861 ) 30
Creditors: Amounts falling due after more than one year 8 (57,500 ) -
NET (LIABILITIES)/ASSETS (417,361 ) 30
CAPITAL AND RESERVES
Called up share capital 9 30 30
Profit and Loss Account (417,391 ) -
SHAREHOLDERS' FUNDS (417,361) 30
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For the period ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Daniel Hudson
Director
21/08/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Coolfactor Services Limited is a private company limited by shares, and is incorporated in England & Wales (registered number 01973251 .) Its registered office is located at No. 5 The Heights, Brooklands, Weybridge, Surrey, KT13 0NY 
The principal activity of the company continued to be that of plumbing, heat and air-conditioning installation.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The financial statements are presented in sterling, which is the functional currency of the company.
2.2. Going Concern Disclosure
The directors intend to provide financial support to the company if and when it is needed, so that it can meet its financial obligations as they fall due and continue in operational existence for the foreseeable future.  The going concern basis is therefore considered to be appropriate in the preparation of these financial statements.
2.3. Turnover
Turnover from the sale of goods is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover is reduced for estimated customer returns, rebates and other similar allowances.  
Turnover from the sale of goods is recognised when the company has fulfilled its contractual obligations and the significant risks and rewards of ownership of the goods has transferred to the customer. This is usually at the point that the customer has taken delivery of the goods.
Turnover from the rendering of services is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Turnover is recognised when it can be estimated reliably by reference to the stage of completion of the project as at the balance sheet date.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% straight line
Computer Equipment 25% straight line
2.5. Stocks and Work in Progress
Stocks are stated at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. 
Work-in-progress is valued at the lower of cost and net realisable value and is reflected in the financial statements on a contract-by-contract basis by recording turnover and related costs as contract activity progresses.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 26 (2023: )
26 -
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2023 - - -
Additions 7,000 3,856 10,856
As at 30 September 2024 7,000 3,856 10,856
Depreciation
As at 1 April 2023 - - -
Provided during the period 2,625 964 3,589
As at 30 September 2024 2,625 964 3,589
Net Book Value
As at 30 September 2024 4,375 2,892 7,267
As at 1 April 2023 - - -
5. Stocks
30 September 2024 31 March 2023
£ £
Stock 3,681 -
6. Debtors
30 September 2024 31 March 2023
£ £
Due within one year
Trade debtors 475,312 -
Other debtors 41,355 30
516,667 30
7. Creditors: Amounts falling due within one year
30 September 2024 31 March 2023
£ £
Trade creditors 407,342 -
Other loans 30,000 -
Other creditors 263,611 -
Taxation and social security 206,859 -
907,812 -
Within other creditors is an amount oustanding to the pension scheme of £4,157.
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8. Creditors: Amounts falling due after more than one year
30 September 2024 31 March 2023
£ £
Other loans 57,500 -
9. Share Capital
30 September 2024 31 March 2023
£ £
Allotted, Called up and fully paid 30 30
10. Other Commitments
At the balance sheet date, the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases as follows:
30 September 2024 31 March 2023
£ £
Not later than one year 33,871 -
33,871 -
The above amount relates to office rental.
11. Related Party Transactions
At the balance sheet date, the company owed £87,500 (2023: £nil) to Venture Engineering Capital Ltd.
During the period, the company paid for services of: £16,000 (2023: £nil) from Venture Engineering Capital Ltd
Venture Engineering Capital LtdCompany owned by Katie Mellor who is the wife of Andrew Mellor, a director of Coolfactor Services Ltd

Venture Engineering Capital Ltd

Company owned by Katie Mellor who is the wife of Andrew Mellor, a director of Coolfactor Services Ltd

12. Ultimate Controlling Party
The company's ultimate controlling party is Andrew Mellor , by virtue of his shareholding in the company.
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