COOL'EM REFRIGERATION AND AIR CONDITIONING SERVICES LTD

COOL'EM REFRIGERATION AND AIR CONDITIONING SERVICES LTD
Contents Page
For the year ended 30 April 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

COOL'EM REFRIGERATION AND AIR CONDITIONING SERVICES LTD Accountants' Report For the year ended 30 April 2025
In accordance with the engagement letter and in order to assist you to fulfill your duties under the Companies Act 2006, we have compiled the financial statements of the company which comprise the Profit and Loss Account the Balance Sheet and the related notes from the accounting records and information and explanations you have given to us. This report is made to the Company's Board of Directors, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the Company's Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's Board of Directors, as a body, for our work or for this report. We have carried out this engagement in accordance with technical guidance issued by the Association of International Accountants and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements. You have acknowledged on the balance sheet as at year ended 30 April 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year. We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements .................................................... Josh Botham Tax & Accounting Services Ltd Archer House Britland Estate Northbourne Road Eastbourne BN22 8PW 08 January 2026 1

COOL'EM REFRIGERATION AND AIR CONDITIONING SERVICES LTD
Accountants' Report
For the year ended 30 April 2025

In accordance with the engagement letter and in order to assist you to fulfill your duties under the Companies Act 2006, we have compiled the financial statements of the company which comprise the Profit and Loss Account the Balance Sheet and the related notes from the accounting records and information and explanations you have given to us.

This report is made to the Company's Board of Directors, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the Company's Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's Board of Directors, as a body, for our work or for this report.

We have carried out this engagement in accordance with technical guidance issued by the Association of International Accountants and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.

You have acknowledged on the balance sheet as at year ended 30 April 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements

....................................................

Josh Botham Tax & Accounting Services Ltd
Archer House Britland Estate
Northbourne Road
Eastbourne
BN22 8PW
08 January 2026

1

COOL'EM REFRIGERATION AND AIR CONDITIONING SERVICES LTD
Statement of Financial Position
As at 30 April 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	4	14,235	23,114
		14,235	23,114
Current assets
Debtors		29,421	29,442
Cash at bank and in hand		17,641	98
		47,062	29,540
Creditors: amount falling due within one year		(14,878)	(10,781)
Net current assets		32,184	18,759

Total assets less current liabilities		46,419	41,873
Creditors: amount falling due after more than one year		(32,006)	(32,006)
Provisions for liabilities		(4,832)	(4,832)
Net assets		9,581	5,035

Capital and reserves
Called up share capital	5	100	100
Profit and loss account		9,481	4,935
Shareholders' funds		9,581	5,035

For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 08 January 2026 and were signed by:

-------------------------------
Marco Gubrial
Director

2

COOL'EM REFRIGERATION AND AIR CONDITIONING SERVICES LTD
Notes to the Abridged Financial Statements
For the year ended 30 April 2025

General Information

COOL'EM REFRIGERATION AND AIR CONDITIONING SERVICES LTD is a private company, limited by shares, registered in England and Wales, registration number 13360498, registration address 45 STONECROSS ROAD, Brighton, BN2 4PQ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	4 Straight Line
Motor Vehicles	4 Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.

Directors' Emoluments

	2025 £	2024 £
Administrative Expenses
Directors Salaries	12,570	8,380
Directors Fees	0	4,190
Directors Pension Contributions	1,257	0
	13,827	12,570

3.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

4.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Total
	£	£	£
At 01 May 2024	28,099	7,500	35,599
Additions	-	-	-
Disposals	-	-	-
At 30 April 2025	28,099	7,500	35,599
Depreciation
At 01 May 2024	6,839	5,646	12,485
Charge for year	7,025	1,854	8,879
On disposals	-	-	-
At 30 April 2025	13,864	7,500	21,364
Net book values
Closing balance as at 30 April 2025	14,235	-	14,235
Opening balance as at 01 May 2024	21,260	1,854	23,114

5.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1 Class A share of £1.00 each	1		1
	1		1

3

Registered Number: 13360498
England and Wales
COOL'EM REFRIGERATION AND AIR CONDITIONING SERVICES LTD

Abridged Accounts

Period of accounts Start date: 01 May 2024 End date: 30 April 2025