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REGISTERED NUMBER: 06036550 (England and Wales)

AUTOCOOL (SOUTH WALES) LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

AUTOCOOL (SOUTH WALES) LIMITED (REGISTERED NUMBER: 06036550) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

| Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 4 |  | to |  | 6

| AUTOCOOL (SOUTH WALES) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTORS: | Mr P Hancox

| Mrs N Hancox

| REGISTERED OFFICE: | 106 James Prosser Way

| Llantarnam

| Cwmbran

| Torfaen

| NP44 3FG

| REGISTERED NUMBER: | 06036550 (England and Wales)

| ACCOUNTANTS: | Gardiner Fosh

| Chartered Accountants

| 31 St John's

| Worcester

| Worcestershire

| WR2 5AG

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

AUTOCOOL (SOUTH WALES) LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Autocool (South Wales) Limited for the year ended 31 August 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Autocool (South Wales) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Autocool (South Wales) Limited and state those matters that we have agreed to state to the Board of Directors of Autocool (South Wales) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Autocool (South Wales) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Autocool (South Wales) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Autocool (South Wales) Limited. You consider that Autocool (South Wales) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Autocool (South Wales) Limited. 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 statutory financial statements.

Gardiner Fosh

Chartered Accountants

31 St John's

Worcester

Worcestershire

WR2 5AG

13 February 2026

AUTOCOOL (SOUTH WALES) LIMITED (REGISTERED NUMBER: 06036550) |

BALANCE SHEET

31 AUGUST 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 13,163 |  | 21,229 |  |

13,163 |  | 21,229 |  |

CURRENT ASSETS

Debtors | 6 | 8,492 |  | 12,001 |  |

Cash at bank | 37,557 |  | 31,809 |  |

46,049 |  | 43,810 |  |

CREDITORS

Amounts falling due within one year | 7 | 20,719 |  | 26,894 |  |

NET CURRENT ASSETS | 25,330 |  | 16,916 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 38,493 |  | 38,145 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 12,194 |  | 17,345 |  |

NET ASSETS | 26,299 |  | 20,800 |  |

CAPITAL AND RESERVES

Called up share capital | 4 |  | 4 |  |

Retained earnings | 26,295 |  | 20,796 |  |

SHAREHOLDERS' FUNDS | 26,299 |  | 20,800 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 February 2026 and were signed on its behalf by:

Mr P Hancox - Director

AUTOCOOL (SOUTH WALES) LIMITED (REGISTERED NUMBER: 06036550) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Autocool (South Wales) 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 2007, is being amortised evenly over its estimated useful life of six 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| 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.

AUTOCOOL (SOUTH WALES) LIMITED (REGISTERED NUMBER: 06036550) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

3. | EMPLOYEES AND DIRECTORS

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

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 12,000 |  |

| AMORTISATION

| At 1 September 2024

| and 31 August 2025 | 12,000 |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  |

| At 31 August 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 September 2024 | 51,696 |  |

| Additions | 1,492 |  |

| At 31 August 2025 | 53,188 |  |

| DEPRECIATION

| At 1 September 2024 | 30,467 |  |

| Charge for year | 9,558 |  |

| At 31 August 2025 | 40,025 |  |

| NET BOOK VALUE

| At 31 August 2025 | 13,163 |  |

| At 31 August 2024 | 21,229 |  |

AUTOCOOL (SOUTH WALES) LIMITED (REGISTERED NUMBER: 06036550) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

5. | TANGIBLE FIXED ASSETS - continued

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

| Plant and

| machinery

| etc

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 31,511 |  |

| DEPRECIATION

| At 1 September 2024 | 14,443 |  |

| Charge for year | 7,877 |  |

| At 31 August 2025 | 22,320 |  |

| NET BOOK VALUE

| At 31 August 2025 | 9,191 |  |

| At 31 August 2024 | 17,068 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 7,570 |  | 11,929 |  |

| Other debtors | 922 |  | 72 |  |

8,492 |  | 12,001 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 3,315 |  | 3,356 |  |

| Taxation and social security | 10,904 |  | 7,730 |  |

| Other creditors | 6,500 |  | 15,808 |  |

20,719 |  | 26,894 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other creditors | 12,194 |  | 17,345 |  |