Just 2 Cool Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 4141285

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		12,925		14,837

			12,925		14,837
CURRENT ASSETS
Stocks	5	65,536		65,536
Debtors	6	1,597		3,416
Cash at bank and in hand		18,055		32,968

		85,188		101,920
Creditors: Amounts Falling Due Within One Year	7	(4,983 )		(5,268 )

NET CURRENT ASSETS (LIABILITIES)			80,205		96,652

TOTAL ASSETS LESS CURRENT LIABILITIES			93,130		111,489

NET ASSETS			93,130		111,489

CAPITAL AND RESERVES
Called up share capital	8		4		4
Profit and Loss Account			93,126		111,485

SHAREHOLDERS' FUNDS			93,130		111,489

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Just 2 Cool Ltd

Balance Sheet (continued)

As At 14 January 2025

For the year ending 14 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Preaduth Singh

Director

09/10/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Just 2 Cool Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 4141285 . The registered office is 127 Burton Road, Ashby de la Zouch, Leicestershire, LE65 2LH.

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.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Fixtures & Fittings	25% of WDV
Computer Equipment	25% of WDV

2.4. Stocks and Work in Progress

Stocks and work in progress are valued 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 reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	2	2

	2	2

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Just 2 Cool Ltd

Notes to the Financial Statements (continued)

For The Year Ended 14 January 2025

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 15 January 2024	10,890	25,187	36,077
Additions	-	2,213	2,213

As at 14 January 2025	10,890	27,400	38,290

Depreciation
As at 15 January 2024	10,890	10,350	21,240
Provided during the period	-	4,125	4,125

As at 14 January 2025	10,890	14,475	25,365

Net Book Value
As at 14 January 2025	-	12,925	12,925

As at 15 January 2024	-	14,837	14,837

5. Stocks

	2025	2024
	£	£
Finished goods	65,536	65,536

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	1,597	3,416

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
VAT	2,320	2,605
Director's loan account	2,663	2,663

	4,983	5,268

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	4	4

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