Electricool Control Systems Ltd

Registered number

06058308

Filleted Accounts

31 January 2025

Electricool Control Systems Ltd
Registered number:		06058308
Balance Sheet
as at 31 January 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		405,465			327,906

Current assets
Stocks		15,785			27,662
Debtors	4	955,199			970,533
Cash at bank and in hand		177,129			128,966
		1,148,113			1,127,161

Creditors: amounts falling due within one year	5	(123,477)			(142,958)

Net current assets			1,024,636			984,203

Total assets less current liabilities			1,430,101			1,312,109


Provisions for liabilities			(22,888)			(8,152)


Net assets			1,407,213			1,303,957

Capital and reserves
Called up share capital			16			16
Revaluation reserve	6		10,000			10,000
Profit and loss account			1,397,197			1,293,941

Shareholders' funds			1,407,213			1,303,957

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




A Foster
Director
Approved by the board on 25 September 2025

Electricool Control Systems Ltd
Notes to the Accounts
for the year ended 31 January 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			20% reducing balance
	Fixtures, fittings, tools and equipment			20% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					10		10


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 February 2024	285,000		3,971		96,027		384,998
	Additions	-		2,570		105,701		108,271
	Disposals	-		(3,971)		(68,543)		(72,514)
	At 31 January 2025	285,000		2,570		133,185		420,755

	Depreciation
	At 1 February 2024	-		2,323		54,769		57,092
	Charge for the year	-		514		3,178		3,692
	On disposals	-		(2,323)		(43,171)		(45,494)
	At 31 January 2025	-		514		14,776		15,290

	Net book value
	At 31 January 2025	285,000		2,056		118,409		405,465
	At 31 January 2024	285,000		1,648		41,258		327,906


4	Debtors					2025		2024
£							£

	Trade debtors					201,665		228,994
	Other debtors					753,534		741,539
						955,199		970,533


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					3,619		2,601
	Obligations under finance lease and hire purchase contracts					66,841		-
	Trade creditors					42,943		35,072
	Taxation and social security costs					11,121		103,588
	Other creditors					(1,047)		1,697
						123,477		142,958


6	Revaluation reserve					2025		2024
£							£

	At 1 February 2024					10,000		10,000

	At 31 January 2025					10,000		10,000


7	Other information

	Electricool Control Systems Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Temperance House
	Langdon Lane
	Radway
	Warwickshire
	CV35 0UQ