REGISTERED NUMBER: 11930688 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th June 2025

for

Aircooled Accessories Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Horton

Mrs M L Horton

REGISTERED OFFICE:

Lower Hough Park

Hulland Ward

Ashbourne

Derbyshire

DE6 3EN

REGISTERED NUMBER:

11930688 (England and Wales)

ACCOUNTANTS:

Noy & Partners Accountants Limited

17 Farrington Way

Eastwood

Nottingham

Nottinghamshire

NG16 3BF

FIXED ASSETS

Intangible assets

4

66,000

82,500

Tangible assets

5

4,430

1,876

70,430

84,376

CURRENT ASSETS

Stocks

93,668

155,096

Debtors

6

19,028

13,991

Cash at bank

304,984

278,869

417,680

447,956

CREDITORS

Amounts falling due within one year

7

116,373

150,403

NET CURRENT ASSETS

301,307

297,553

TOTAL ASSETS LESS CURRENT LIABILITIES

371,737

381,929

PROVISIONS FOR LIABILITIES

8

553

5

NET ASSETS

371,184

381,924

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

371,084

381,824

SHAREHOLDERS' FUNDS

371,184

381,924

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 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 2nd December 2025 and were signed on its behalf by:

Mrs M L Horton - Director

1.	STATUTORY INFORMATION

Aircooled Accessories 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 2019, is being amortised evenly over its estimated useful life of ten 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.

Tools and equipment

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st July 2024

and 30th June 2025

165,000

AMORTISATION

At 1st July 2024

82,500

Amortisation for year

16,500

At 30th June 2025

99,000

NET BOOK VALUE

At 30th June 2025

66,000

At 30th June 2024

82,500

5.	TANGIBLE FIXED ASSETS

Tools and

Motor

equipment

vehicles

Totals

£

£

£

COST

At 1st July 2024

5,465

-

5,465

Additions

208

3,750

3,958

Disposals

(190

)

-

(190

)

At 30th June 2025

5,483

3,750

9,233

DEPRECIATION

At 1st July 2024

3,589

-

3,589

Charge for year

404

938

1,342

Eliminated on disposal

(128

)

-

(128

)

At 30th June 2025

3,865

938

4,803

NET BOOK VALUE

At 30th June 2025

1,618

2,812

4,430

At 30th June 2024

1,876

-

1,876

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

12,758

13,075

Other debtors

6,270

916

19,028

13,991

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

21,910

53,277

Other creditors

94,463

97,126

116,373

150,403

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

553

5

Deferred

tax

£

Balance at 1st July 2024

5

Provided during year

548

Balance at 30th June 2025

553

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100