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REGISTERED NUMBER: SC477761 (Scotland)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

ChillFlo Ltd

ChillFlo Ltd (Registered number: SC477761)

Contents of the Financial Statements

for the Year Ended 31 May 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

ChillFlo Ltd

Company Information

for the Year Ended 31 May 2025

| DIRECTORS: | Mrs M P Allan

| K J Taggart

| A J McMillan

| SECRETARY: |

| REGISTERED OFFICE: | 12 Inchmuir Road

| Whitehill Industrial Estate

| Bathgate

| WEST LOTHIAN

| EH48 2EP

| REGISTERED NUMBER: | SC477761 (Scotland)

| ACCOUNTANTS: | Accountants Plus

| Chartered Certified Accountants

| Second Floor

| Airbles House

| 270 Airbles Road

| Motherwell

| ML1 3AT

ChillFlo Ltd (Registered number: SC477761)

Balance Sheet

31 May 2025

| 31.5.25 | 31.5.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 105,279 |  | 133,091 |  |

CURRENT ASSETS

Stocks | 84,880 |  | 42,589 |  |

Debtors | 5 | 117,421 |  | 174,789 |  |

Cash at bank | 13,501 |  | 10,636 |  |

215,802 |  | 228,014 |  |

CREDITORS

Amounts falling due within one year | 6 | 124,926 |  | 117,802 |  |

NET CURRENT ASSETS | 90,876 |  | 110,212 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 196,155 |  | 243,303 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | 10,000 |  |

NET ASSETS | 196,155 |  | 233,303 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 196,153 |  | 233,301 |  |

196,155 |  | 233,303 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

ChillFlo Ltd (Registered number: SC477761)

Balance Sheet - continued

31 May 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 24 September 2025 and were signed on its behalf by:

A J McMillan - Director

ChillFlo Ltd (Registered number: SC477761)

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| ChillFlo Ltd is a private company, limited by shares , registered in Scotland. 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.

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Financial instruments

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Creditors

| Short term creditors are measured at transaction price, less any impairment. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Cash and bank balances

| Cash and bank balances are measured at the transaction price.

ChillFlo Ltd (Registered number: SC477761)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 year was 10 (2024 - 10 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 June 2024 | 429,936 |  |

| Additions | 187 |  |

| At 31 May 2025 | 430,123 |  |

| DEPRECIATION

| At 1 June 2024 | 296,845 |  |

| Charge for year | 27,999 |  |

| At 31 May 2025 | 324,844 |  |

| NET BOOK VALUE

| At 31 May 2025 | 105,279 |  |

| At 31 May 2024 | 133,091 |  |

ChillFlo Ltd (Registered number: SC477761)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Trade debtors | - |  | 73,137 |  |

| Amounts owed by group undertakings | 117,421 |  | 101,652 |  |

117,421 |  | 174,789 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans and overdrafts | 47,187 |  | 40,142 |  |

| Trade creditors | 36,392 |  | 32,302 |  |

| Amounts owed to group undertakings | 1,414 |  | 1,282 |  |

| Tax | - |  | 3,042 |  |

| Social security and other taxes | 3,538 |  | 3,144 |  |

| VAT | 31,340 |  | 31,516 |  |

| Directors' current accounts | 340 |  | 340 |  |

| Accrued expenses | 4,715 |  | 6,034 |  |

124,926 |  | 117,802 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans - 1-2 years | - |  | 10,000 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| Interest free loan to/(from) director, no particular terms of repayment.