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REGISTERED NUMBER: 05318740 (England and Wales)

Unaudited Financial Statements

for the Period 1 January 2024 to 30 June 2025

for

B Cool Limited

B Cool Limited (Registered number: 05318740)

Contents of the Financial Statements

for the Period 1 January 2024 to 30 June 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Certified Accountants' Report | 7 |

B Cool Limited

Company Information

for the Period 1 January 2024 to 30 June 2025

| DIRECTORS: | PJ Bryan

| Mrs LR Bryan

| SECRETARY: | Mrs LR Bryan

| REGISTERED OFFICE: | c/o Charnwood Accountants

| The Point, Granite Way

| Mountsorrel

| Loughborough

| Leicestershire

| LE12 7TZ

| REGISTERED NUMBER: | 05318740 (England and Wales)

| ACCOUNTANTS: | Charnwood Accountants & Business Advisors LLP

| The Point

| Granite Way

| Mountsorrel

| Loughborough

| Leicestershire

| LE12 7TZ

B Cool Limited (Registered number: 05318740)

Balance Sheet

30 June 2025

| 30.6.25 | 31.12.23 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 22,429 |  |

CURRENT ASSETS

Stocks | - |  | 295 |  |

Debtors | 5 | 100 |  | 6,464 |  |

Cash at bank | - |  | 14,767 |  |

100 |  | 21,526 |  |

CREDITORS

Amounts falling due within one year | 6 | - |  | 26,725 |  |

NET CURRENT ASSETS/(LIABILITIES) | 100 |  | (5,199 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 100 |  | 17,230 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (12,854 | ) |

PROVISIONS FOR LIABILITIES | - |  | (4,262 | ) |

NET ASSETS | 100 |  | 114 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | - |  | 14 |  |

SHAREHOLDERS' FUNDS | 100 |  | 114 |  |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 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.

B Cool Limited (Registered number: 05318740)

Balance Sheet - continued

30 June 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 August 2025 and were signed on its behalf by:

PJ Bryan - Director

B Cool Limited (Registered number: 05318740)

Notes to the Financial Statements

for the Period 1 January 2024 to 30 June 2025

1. | STATUTORY INFORMATION

| B Cool Limited 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.

| Plant and machinery etc | - | 33% on reducing balance and 25% on reducing balance

| 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.

B Cool Limited (Registered number: 05318740)

Notes to the Financial Statements - continued

for the Period 1 January 2024 to 30 June 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 2 (2023 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2024 | 37,189 |  |

| Disposals | (37,189 | ) |

| At 30 June 2025 | - |  |

| DEPRECIATION

| At 1 January 2024 | 14,760 |  |

| Charge for period | 7,692 |  |

| Eliminated on disposal | (22,452 | ) |

| At 30 June 2025 | - |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 31 December 2023 | 22,429 |  |

B Cool Limited (Registered number: 05318740)

Notes to the Financial Statements - continued

for the Period 1 January 2024 to 30 June 2025

4. | TANGIBLE FIXED ASSETS - continued

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

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2024 | 33,210 |  |

| Disposals | (33,210 | ) |

| At 30 June 2025 | - |  |

| DEPRECIATION

| At 1 January 2024 | 11,416 |  |

| Charge for period | 7,492 |  |

| Eliminated on disposal | (18,908 | ) |

| At 30 June 2025 | - |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 31 December 2023 | 21,794 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 31.12.23

£ | £ |

| Trade debtors | - |  | 5,727 |  |

| Other debtors | 100 |  | 737 |  |

100 |  | 6,464 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 31.12.23

£ | £ |

| Hire purchase contracts | - |  | 5,137 |  |

| Trade creditors | - |  | 209 |  |

| Taxation and social security | - |  | 3,021 |  |

| Other creditors | - |  | 18,358 |  |

- |  | 26,725 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.6.25 |  | 31.12.23

£ | £ |

| Hire purchase contracts | - |  | 12,854 |  |

Chartered Certified Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

B Cool Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of B Cool Limited for the period ended 30 June 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of B Cool Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of B Cool Limited and state those matters that we have agreed to state to the Board of Directors of B Cool Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that B Cool Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of B Cool Limited. You consider that B Cool Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of B Cool Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Charnwood Accountants & Business Advisors LLP

The Point

Granite Way

Mountsorrel

Loughborough

Leicestershire

LE12 7TZ

28 August 2025