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COMPANY REGISTRATION NUMBER: 09887844

ULTIMATE COOLING LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 September 2025

ULTIMATE COOLING LIMITED

STATEMENT OF FINANCIAL POSITION

30 September 2025

| 2025 | 2024
Note | £ | £ | £

FIXED ASSETS

Tangible assets | 5 |  | 26,746 | 46,595

CURRENT ASSETS

Debtors | 6 | 24,013 |  | 17,150
Cash at bank and in hand | 23,063 |  | 21,028
| --------- |  | ---------
| 47,076 |  | 38,178

CREDITORS: amounts falling due within one year | 7 | 43,092 |  | 42,103
| --------- |  | ---------
NET CURRENT ASSETS/(LIABILITIES) |  | 3,984 | ( 3,925)
|  | --------- | ---------
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 30,730 | 42,670

CREDITORS: amounts falling due after more than one year | 8 |  | 30,428 | 42,607
|  | --------- | ---------
NET ASSETS |  | 302 | 63
|  | --------- | ---------

ULTIMATE COOLING LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 September 2025

| 2025 | 2024
Note | £ | £ | £

CAPITAL AND RESERVES

Called up share capital |  | 1 | 1
Profit and loss account |  | 301 | 62
|  | ----- | -----
SHAREHOLDERS FUNDS |  | 302 | 63
|  | ----- | -----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30th September 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 financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 21 January 2026 , and are signed on behalf of the board by:

Mr P Edgar |
Director |

Company registration number: 09887844

ULTIMATE COOLING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30th SEPTEMBER 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 7 Chester Close, Morecambe, Lancashire, LA3 3RF.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
BASIS OF PREPARATION
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
REVENUE RECOGNITION
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
TANGIBLE ASSETS
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
DEPRECIATION
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures, fittings and equipment | - | 20% straight line
| Motor vehicles | - | 25% straight line

FINANCE LEASES AND HIRE PURCHASE CONTRACTS
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the year amounted to 2 (2024: 3 ).
5. TANGIBLE ASSETS

| Fixtures and fittings | Motor vehicles | Total
| £ | £ | £

Cost |  |  |
At 1st October 2024 | 3,377 | 79,766 | 83,143
Additions | 741 | – | 741
| -------- | --------- | ---------
At 30th September 2025 | 4,118 | 79,766 | 83,884
| -------- | --------- | ---------
Depreciation |  |  |
At 1st October 2024 | 2,493 | 34,055 | 36,548
Charge for the year | 647 | 19,943 | 20,590
| -------- | --------- | ---------
At 30th September 2025 | 3,140 | 53,998 | 57,138
| -------- | --------- | ---------
Carrying amount |  |  |
At 30th September 2025 | 978 | 25,768 | 26,746
| -------- | --------- | ---------
At 30th September 2024 | 884 | 45,711 | 46,595
| -------- | --------- | ---------

6. DEBTORS

| 2025 | 2024
| £ | £

Trade debtors | 11,746 | 16,743
Other debtors | 12,267 | 407
| --------- | ---------
| 24,013 | 17,150
| --------- | ---------

7. CREDITORS: amounts falling due within one year

| 2025 | 2024
| £ | £

Bank loans and overdrafts | 1,333 | 2,000
Trade creditors | 10,097 | 16,846
Accruals and deferred income | 1,657 | 1,580
Corporation tax | 12,522 | 5,147
Social security and other taxes | 6,637 | 5,684
Obligations under finance leases and hire purchase contracts | 10,846 | 10,846
| --------- | ---------
| 43,092 | 42,103
| --------- | ---------

8. CREDITORS: amounts falling due after more than one year

| 2025 | 2024
| £ | £

Bank loans and overdrafts | – | 1,333
Obligations under finance leases and hire purchase contracts | 30,428 | 41,274
| --------- | ---------
| 30,428 | 42,607
| --------- | ---------

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES
The Directors Loan Account was overdrawn by £11,996 at the year end. This has been repaid after the year end.