REGISTERED NUMBER: 03113509 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Premier Cooling Maintenance Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D Scarborough

REGISTERED OFFICE:

238 Station Road

Addlestone

Surrey

KT15 2PS

REGISTERED NUMBER:

03113509 (England and Wales)

ACCOUNTANT:

CSL Partnership Limited

Chartered Certified Accountants

238 Station Road

Addlestone

Surrey

KT15 2PS

FIXED ASSETS

Property, plant and equipment

4

122

394

CURRENT ASSETS

Debtors

5

157,801

160,172

Cash at bank and in hand

166,848

159,897

324,649

320,069

CREDITORS

Amounts falling due within one year

6

(226,741

)

(181,744

)

NET CURRENT ASSETS

97,908

138,325

TOTAL ASSETS LESS CURRENT LIABILITIES

98,030

138,719

PROVISIONS FOR LIABILITIES

(30

)

(98

)

NET ASSETS

98,000

138,621

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

97,900

138,521

SHAREHOLDERS' FUNDS

98,000

138,621

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 director acknowledges his 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 director and authorised for issue on 16 December 2025 and were signed by:

D Scarborough - Director

1.	STATUTORY INFORMATION

Premier Cooling Maintenance 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.

Revenue

Revenue is measured at fair value and represents revenues receivable under contracts net of value added tax. Where contractual obligations have been partially performed at the balance sheet date, revenue is recognised to the extent that the company has obtained the right to consideration through its performance.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

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 5 (2024 - 5 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

992

1,299

2,291

DEPRECIATION

At 1 April 2024

992

905

1,897

Charge for year

-

272

272

At 31 March 2025

992

1,177

2,169

NET BOOK VALUE

At 31 March 2025

-

122

122

At 31 March 2024

-

394

394

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

88,800

85,080

Amounts owed by group undertakings

69,001

75,092

157,801

160,172

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

34,537

35,824

Amounts owed to group undertakings

29,667

-

Tax

17,850

16,439

Social security and other taxes

6,003

3,934

VAT

24,830

27,460

Other creditors

1,023

816

Accruals and deferred income

112,831

97,271

226,741

181,744

7.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of J & A Holdings Limited who's registered address is: New Premier House, 47 Nork Way, Banstead, Surrey, SM7 1PB.