Silverfin false false 30/11/2024 01/12/2023 30/11/2024 Alan Beresford 01/01/2002 Emma Victoria Beresford 31/03/2023 Heather Joanne Beresford 01/10/2008 Toby James Beresford 19/03/2021 29 August 2025 The principal activity of the company during the financial year was the manufacturing of non-domestic cooling and ventilation equipment. 04264018 2024-11-30 04264018 bus:Director1 2024-11-30 04264018 bus:Director2 2024-11-30 04264018 bus:Director3 2024-11-30 04264018 bus:Director4 2024-11-30 04264018 2023-11-30 04264018 core:CurrentFinancialInstruments 2024-11-30 04264018 core:CurrentFinancialInstruments 2023-11-30 04264018 core:ShareCapital 2024-11-30 04264018 core:ShareCapital 2023-11-30 04264018 core:RetainedEarningsAccumulatedLosses 2024-11-30 04264018 core:RetainedEarningsAccumulatedLosses 2023-11-30 04264018 core:OtherPropertyPlantEquipment 2023-11-30 04264018 core:OtherPropertyPlantEquipment 2024-11-30 04264018 bus:OrdinaryShareClass1 2024-11-30 04264018 2023-12-01 2024-11-30 04264018 bus:FilletedAccounts 2023-12-01 2024-11-30 04264018 bus:SmallEntities 2023-12-01 2024-11-30 04264018 bus:AuditExemptWithAccountantsReport 2023-12-01 2024-11-30 04264018 bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 04264018 bus:Director1 2023-12-01 2024-11-30 04264018 bus:Director2 2023-12-01 2024-11-30 04264018 bus:Director3 2023-12-01 2024-11-30 04264018 bus:Director4 2023-12-01 2024-11-30 04264018 core:OtherPropertyPlantEquipment 2023-12-01 2024-11-30 04264018 2022-12-01 2023-11-30 04264018 bus:OrdinaryShareClass1 2023-12-01 2024-11-30 04264018 bus:OrdinaryShareClass1 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: 04264018 (England and Wales)

ECOCOOLING LIMITED

Unaudited Financial Statements
For the financial year ended 30 November 2024
Pages for filing with the registrar

ECOCOOLING LIMITED

Unaudited Financial Statements

For the financial year ended 30 November 2024

Contents

ECOCOOLING LIMITED

COMPANY INFORMATION

For the financial year ended 30 November 2024
ECOCOOLING LIMITED

COMPANY INFORMATION (continued)

For the financial year ended 30 November 2024
DIRECTORS Alan Beresford
Emma Victoria Beresford
Heather Joanne Beresford
Toby James Beresford
SECRETARY Alan Beresford
REGISTERED OFFICE Symonds Farm Business Park
Newmarket Road Risby
Bury St Edmunds
IP28 6RE
United Kingdom
COMPANY NUMBER 04264018 (England and Wales)
CHARTERED ACCOUNTANTS Gascoynes
Gascoyne House
Moseleys Farm Business Centre
Fornham All Saints
Bury St Edmunds
Suffolk
IP28 6JY
ECOCOOLING LIMITED

BALANCE SHEET

As at 30 November 2024
ECOCOOLING LIMITED

BALANCE SHEET (continued)

As at 30 November 2024
Note 2024 2023
£ £
Fixed assets
Tangible assets 3 83,948 33,874
83,948 33,874
Current assets
Stocks 2,546,137 2,482,839
Debtors 4 689,918 455,567
Cash at bank and in hand 1,750,016 1,177,094
4,986,071 4,115,500
Creditors: amounts falling due within one year 5 ( 626,733) ( 85,834)
Net current assets 4,359,338 4,029,666
Total assets less current liabilities 4,443,286 4,063,540
Net assets 4,443,286 4,063,540
Capital and reserves
Called-up share capital 6 70 70
Profit and loss account 4,443,216 4,063,470
Total shareholders' funds 4,443,286 4,063,540

For the financial year ending 30 November 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Ecocooling Limited (registered number: 04264018) were approved and authorised for issue by the Board of Directors on 29 August 2025. They were signed on its behalf by:

Alan Beresford
Director
ECOCOOLING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 November 2024
ECOCOOLING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 November 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Ecocooling Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Symonds Farm Business Park, Newmarket Road Risby, Bury St Edmunds, IP28 6RE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 16 20

3. Tangible assets

Plant and machinery etc. Total
£ £
Cost
At 01 December 2023 342,897 342,897
Additions 72,750 72,750
Disposals ( 72,739) ( 72,739)
At 30 November 2024 342,908 342,908
Accumulated depreciation
At 01 December 2023 309,023 309,023
Charge for the financial year 22,677 22,677
Disposals ( 72,740) ( 72,740)
At 30 November 2024 258,960 258,960
Net book value
At 30 November 2024 83,948 83,948
At 30 November 2023 33,874 33,874

4. Debtors

2024 2023
£ £
Trade debtors 272,570 151,443
Other debtors 417,348 304,124
689,918 455,567

5. Creditors: amounts falling due within one year

2024 2023
£ £
Trade creditors 272,620 52,646
Other taxation and social security 37,389 33,089
Other creditors 316,724 99
626,733 85,834

6. Called-up share capital

2024 2023
£ £
Allotted, called-up and fully-paid
70 Ordinary shares of £ 1.00 each 70 70