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Company Registration No. 15376235 (England and Wales)
First Point Of Cool Ltd Unaudited accounts for the year ended 31 December 2025
First Point Of Cool Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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First Point Of Cool Ltd Company Information for the year ended 31 December 2025
Directors
RYAN CHRISTOPHER HAINES KELLY MARIE EDWARDS
Company Number
15376235 (England and Wales)
Registered Office
6 Home Farm Cottages Frilsham Yattendon Thatcham Berkshire RG18 0XT England
Accountants
ASPIRE ACCOUNTANTS AND ADVISORS LIMITED 16 BRIDGE STREET HUNGERFORD BERKSHIRE RG17 0EG
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First Point Of Cool Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
12,316
15,600
Current assets
Debtors
5
7,464
666
Cash at bank and in hand
13,253
10,030
20,717
10,696
Creditors: amounts falling due within one year
6
(23,934)
(20,921)
Net current liabilities
(3,217)
(10,225)
Net assets
9,099
5,375
Capital and reserves
Called up share capital
2
2
Profit and loss account
9,097
5,373
Shareholders' funds
9,099
5,375
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 January 2026 and were signed on its behalf by
RYAN CHRISTOPHER HAINES Director Company Registration No. 15376235
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First Point Of Cool Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
First Point Of Cool Ltd is a private company, limited by shares, registered in England and Wales, registration number 15376235. The registered office is 6 Home Farm Cottages, Frilsham, Yattendon, Thatcham, Berkshire, RG18 0XT, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
Straight line basis over five years
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
-
19,500
-
19,500
Additions
550
-
220
770
At 31 December 2025
550
19,500
220
20,270
Depreciation
At 1 January 2025
-
3,900
-
3,900
Charge for the year
110
3,900
44
4,054
At 31 December 2025
110
7,800
44
7,954
Net book value
At 31 December 2025
440
11,700
176
12,316
At 31 December 2024
-
15,600
-
15,600
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
7,464
666
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First Point Of Cool Ltd Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
12,791
15,326
Taxes and social security
5,621
333
Other creditors
-
74
Loans from directors
4,622
4,348
Accruals
900
840
23,934
20,921
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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