REGISTERED NUMBER: 01795088 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

COMPLETE COOLING SYSTEMS LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A D Johnston

Mrs C A Chadwick

Mr K C Efford

REGISTERED OFFICE:

19 King Street

West Malling

Kent

ME19 6QT

REGISTERED NUMBER:

01795088 (England and Wales)

ACCOUNTANTS:

George & Co.

Chartered Accountants

44a Joy Lane

Whitstable

Kent

CT5 4LT

FIXED ASSETS

Property, plant and equipment

4

87,264

70,083

CURRENT ASSETS

Debtors

5

221,520

261,912

Cash at bank

348,083

393,821

569,603

655,733

CREDITORS

Amounts falling due within one year

6

256,259

376,568

NET CURRENT ASSETS

313,344

279,165

TOTAL ASSETS LESS CURRENT LIABILITIES

400,608

349,248

CREDITORS

Amounts falling due after more than one year

7

(25,625

)

(14,933

)

PROVISIONS FOR LIABILITIES

(19,500

)

(12,540

)

NET ASSETS

355,483

321,775

CAPITAL AND RESERVES

Called up share capital

500

500

Capital redemption reserve

500

500

Retained earnings

354,483

320,775

SHAREHOLDERS' FUNDS

355,483

321,775

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 11 December 2025 and were signed on its behalf by:

Mr A D Johnston - Director

1.	STATUTORY INFORMATION

Complete Cooling Systems Ltd 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 represents the total value, excluding value added tax, of sales earned during the year.

Property, plant and equipment

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 12 (2024 - 12 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 October 2024

150,823

Additions

43,194

Disposals

(23,991

)

At 30 September 2025

170,026

DEPRECIATION

At 1 October 2024

80,740

Charge for year

15,892

Eliminated on disposal

(13,870

)

At 30 September 2025

82,762

NET BOOK VALUE

At 30 September 2025

87,264

At 30 September 2024

70,083

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 October 2024

43,382

Additions

43,195

Transfer to ownership

(43,382

)

At 30 September 2025

43,195

DEPRECIATION

At 1 October 2024

25,934

Charge for year

900

Transfer to ownership

(25,934

)

At 30 September 2025

900

NET BOOK VALUE

At 30 September 2025

42,295

At 30 September 2024

17,448

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

211,270

261,492

Other debtors

10,250

420

221,520

261,912

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

10,418

13,198

Trade creditors

113,580

220,391

Taxation and social security

119,506

130,575

Other creditors

2,755

2,404

256,259

376,568

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

4,790

14,933

Hire purchase contracts

20,835

-

25,625

14,933

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr A Johnston and Mrs C Chadwick.