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REGISTERED NUMBER: SC355154 (Scotland)

Financial Statements For The Year Ended 31 March 2025

for

Cryo Pump Repairs Ltd

| Cryo Pump Repairs Ltd (Registered number: SC355154) |

Contents of the Financial Statements

For The Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Abridged Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| Cryo Pump Repairs Ltd |

Company Information

For The Year Ended 31 March 2025

| DIRECTORS: | G Ashe

| L M O'Neill

| K Hirata

| S McColl

| R Marshall

| REGISTERED OFFICE: | 1 Barons Court Earls Gate Park

| Roseland Hall

| Grangemouth

| FK3 8BH

| REGISTERED NUMBER: | SC355154 (Scotland)

| INDEPENDENT AUDITORS: | Robb Ferguson

| Chartered Accountants & Statutory Auditors

| Regent Court

| 70 West Regent Street

| Glasgow

| G2 2QZ

| Cryo Pump Repairs Ltd (Registered number: SC355154) |

Abridged Statement of Financial Position

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 107,148 |  | 107,747 |  |

CURRENT ASSETS

Stocks | 367,918 |  | 354,106 |  |

Debtors | 258,042 |  | 635,226 |  |

Cash at bank | 1,077,319 |  | 1,261,587 |  |

1,703,279 |  | 2,250,919 |  |

CREDITORS

Amounts falling due within one year | 424,517 |  | 1,378,639 |  |

NET CURRENT ASSETS | 1,278,762 |  | 872,280 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,385,910 |  | 980,027 |  |

PROVISIONS FOR LIABILITIES | 10,595 |  | 17,956 |  |

NET ASSETS | 1,375,315 |  | 962,071 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Retained earnings | 1,375,115 |  | 961,871 |  |

1,375,315 |  | 962,071 |  |

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 October 2025 and were signed on its behalf by:

S McColl - Director

| Cryo Pump Repairs Ltd (Registered number: SC355154) |

Notes to the Financial Statements

For The Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Cryo Pump Repairs 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Leasehold improvements | - | 33.33% on cost

| Fixed plant and equipment | - | 20% on cost

| Fixtures and fittings | - | 20% on cost

| Motor vehicles | - | 20% on cost

| Computer equipment | - | 33% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Cryo Pump Repairs Ltd (Registered number: SC355154) |

Notes to the Financial Statements - continued

For The Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial assets and liabilities are recognised when the Company becomes party to the contractual provisions of the financial instrument. The Company holds basic financial instruments, which comprise cash and cash equivalents, trade and other debtors, trade and other creditors.

| Cash and cash equivalents comprise cash in hand, deposits held with banks and other short-term highly liquid investments with original maturities of three months or less.

| Trade and other debtors are initially recognised at the transaction price, including any transaction costs,and are subsequently measured at amortised cost using the effective interest method, less any provision for impairment. Amounts that are receivable within one year are measured at the undiscounted amount expected to be receivable, net of any impairment. At the end of each reporting year, the Company assesses whether there is objective evidence that any financial asset amount may be impaired. A provision for impairment is established when there is objective evidence that the Company will not be able to collect all the amounts due according to the original terms of the financial assets. The amount of the provision is the difference between the asset's carrying amount and the present value of the estimated future cash flows. The amount of the provision is recognised immediately in the statement of income and retained earnings.

| Trade and other creditors are initially measured at the transaction price, including any transaction costs, and are subsequently measured at amortised cost using the effective interest method. Amounts that are payable within one year are measured at the undiscounted amount expected to be payable.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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

| 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 5 (2024 - 6 ) .

| Cryo Pump Repairs Ltd (Registered number: SC355154) |

Notes to the Financial Statements - continued

For The Year Ended 31 March 2025

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 April 2024 | 148,806 |  |

| Additions | 29,902 |  |

| At 31 March 2025 | 178,708 |  |

| DEPRECIATION

| At 1 April 2024 | 41,059 |  |

| Charge for year | 30,501 |  |

| At 31 March 2025 | 71,560 |  |

| NET BOOK VALUE

| At 31 March 2025 | 107,148 |  |

| At 31 March 2024 | 107,747 |  |

5. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 38,031 |  | 44,445 |  |

| Between one and five years | - |  | 36,399 |  |

38,031 |  | 80,844 |  |

6. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Janice Alexander (Senior Statutory Auditor)

| for and on behalf of Robb Ferguson

7. | FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

| In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

8. | ULTIMATE CONTROLLING PARTY

| The immediate parent company is Torishima Service Solutions Europe Limited. The company's ultimate parent is Torishima Mfg Co Japan which is listed on the Tokyo stock exchange