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COMPANY REGISTRATION NUMBER: 11114923

Maxi-Cool Limited

Unaudited financial statements

30 September 2025

Maxi-Cool Limited

Statement of financial position

30 September 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 3,588 |  | 4,257

Current assets

Stocks | 5,362 |  | 5,000 |
Debtors | 6 | 50,466 |  | 32,909 |
Cash at bank and in hand | 10,141 |  | 2,058 |
| ------- |  | ------- |
| 65,969 |  | 39,967 |

Creditors: Amounts falling due within one year | 7 | ( 13,312) |  | ( 12,203) |
| ------- |  | ------- |
Net current assets |  | 52,657 |  | 27,764
|  | ------- |  | -------
Total assets less current liabilities |  | 56,245 |  | 32,021

Provisions

Taxation including deferred tax |  | ( 897) |  | ( 1,064)
|  | ------- |  | -------
Net assets |  | 55,348 |  | 30,957
|  | ------- |  | -------

Capital and reserves

Called up share capital |  | 100 |  | 100
Profit and loss account |  | 55,248 |  | 30,857
|  | ------- |  | -------
Shareholders funds |  | 55,348 |  | 30,957
|  | ------- |  | -------

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 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Maxi-Cool Limited

Statement of financial position (continued)

30 September 2025
These financial statements were approved by the board of directors and authorised for issue on 2 April 2026 , and are signed on behalf of the board by:

U M Garson
Director

Company registration number: 11114923

Maxi-Cool Limited

Notes to the financial statements

Year ended 30 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 Unit 7 Saracen Business Park, Saracen Way, Peterborough, PE1 5WS.
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.
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.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
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.
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:

| Plant and machinery | - | 15% reducing balance
| Equipment | - | 25% reducing balance

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
4. Employee numbers
The average number of employees during the year was 3 (2024: 2 ).
5. Tangible assets

| Plant and machinery | Equipment | Total
| £ | £ | £
Cost |  |  |
At 1 October 2024 and 30 September 2025 | 8,368 | 867 | 9,235
| ------ | ---- | ------
Depreciation |  |  |
At 1 October 2024 | 4,412 | 566 | 4,978
Charge for the year | 594 | 75 | 669
| ------ | ---- | ------
At 30 September 2025 | 5,006 | 641 | 5,647
| ------ | ---- | ------
Carrying amount |  |  |
At 30 September 2025 | 3,362 | 226 | 3,588
| ------ | ---- | ------
At 30 September 2024 | 3,956 | 301 | 4,257
| ------ | ---- | ------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 1,020 | –
Amounts owed by group undertakings | 47,292 | 32,848
Other debtors | 2,154 | 61
| ------- | -------
| 50,466 | 32,909
| ------- | -------

At the reporting date, the Company had an outstanding loan balance of £47,292 due from Maximise Engineering Services Limited. The loan is interest-free, unsecured, and repayable on demand.
7. Creditors: Amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 2,633 | 575
Amounts owed to group undertakings | 1,658 | 1,658
Social security and other taxes | 7,621 | 8,650
Other creditors | 1,400 | 1,320
| ------- | -------
| 13,312 | 12,203
| ------- | -------

8. Controlling party
During the year the ultimate parent company was Maximise Engineering Enterprises Limited.