REGISTERED NUMBER: 07757786 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Cool Down Solutions Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C D S Jackson

Mrs J Jackson

SECRETARY:

Mrs J Jackson

REGISTERED OFFICE:

Yeomans

Bassetts Lane

Woodham Walter

Maldon

Essex

CM9 6RY

REGISTERED NUMBER:

07757786 (England and Wales)

ACCOUNTANTS:

Barber Accountancy Ltd

Yeomans

Bassett's Lane

Woodham Walter

Maldon

Essex

CM9 6RY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

334,153

353,164

334,153

353,164

CURRENT ASSETS

Stocks

2,000

2,000

Debtors

6

136,570

121,268

Cash at bank

219,140

280,263

357,710

403,531

CREDITORS

Amounts falling due within one year

7

(113,718

)

(197,580

)

NET CURRENT ASSETS

243,992

205,951

TOTAL ASSETS LESS CURRENT LIABILITIES

578,145

559,115

CREDITORS

Amounts falling due after more than one year

8

(204,864

)

(204,864

)

NET ASSETS

373,281

354,251

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

373,181

354,151

SHAREHOLDERS' FUNDS

373,281

354,251

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

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

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 October 2025 and were signed on its behalf by:

C D S Jackson - Director

1.	STATUTORY INFORMATION

Cool Down Solutions 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

25% 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.

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.

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 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.

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 NIL (2024 - 2 ).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

10,000

AMORTISATION

At 1 April 2024

and 31 March 2025

10,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

285,000

248,496

533,496

Additions

-

1,934

1,934

At 31 March 2025

285,000

250,430

535,430

DEPRECIATION

At 1 April 2024

-

180,332

180,332

Charge for year

-

20,945

20,945

At 31 March 2025

-

201,277

201,277

NET BOOK VALUE

At 31 March 2025

285,000

49,153

334,153

At 31 March 2024

285,000

68,164

353,164

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

130,607

111,150

Other debtors

5,963

10,118

136,570

121,268

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Hire purchase contracts

279

10,247

Trade creditors

36,685

93,174

Taxation and social security

36,517

53,923

Other creditors

40,237

40,236

113,718

197,580

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Other creditors

204,864

204,864

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

204,864

204,864