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Registered number: 12990496
Concept Cooling Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Concept Cooling Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Concept Cooling Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 12990496

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 182,449 |  | 173,902
|  |  | 182,449 |  | 173,902
CURRENT ASSETS
Stocks | 5 | 124,687 |  | 85,348 |
Debtors | 6 | 203,368 |  | 165,878 |
Cash at bank and in hand |  | 314,175 |  | 159,578 |
|  | 642,230 |  | 410,804 |
Creditors: Amounts Falling Due Within One Year | 7 | (443,777 ) |  | (310,794 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 198,453 |  | 100,010
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 380,902 |  | 273,912
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (3,604 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (39,932 ) |  | (36,547 )
NET ASSETS |  |  | 340,970 |  | 233,761
CAPITAL AND RESERVES
Called up share capital | 11 |  | 10 |  | 10
Profit and Loss Account |  |  | 340,960 |  | 233,751
SHAREHOLDERS' FUNDS |  |  | 340,970 |  | 233,761

Page 1
Page 2
Concept Cooling Ltd
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Paula McClennon Director
15/04/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Concept Cooling Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Concept Cooling Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12990496 . The registered office is Unit 14/15 Duchy Business Centre, Wilson Way, Redruth, Cornwall, TR15 3RT. The financial statements cover a single entity.
The presentation curency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements have been rounded to the nearest Pound.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 20% straight line
Motor Vehicles - Vans | 20% reducing balance
Motor Vehicles - Cars | 20% reducing balance
Computer Equipment | 25% straight line

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
Concept Cooling Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised directly in equity where required.
The deferred tax liability at the balance sheet date arises primarily in respect of differences between capital allowances claimed for tax purposes and depreciation charged in the financial statements.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of monthly employees, including directors, during the year was: 13 (2024: 11)
13 11
4. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 December 2024 | 258,737
Additions | 65,743
Disposals | (28,447 )
As at 30 November 2025 | 296,033
Depreciation
As at 1 December 2024 | 84,835
Provided during the period | 41,095
Disposals | (12,346 )
As at 30 November 2025 | 113,584
Net Book Value
As at 30 November 2025 | 182,449
As at 1 December 2024 | 173,902

Page 4
Page 5
Concept Cooling Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 58,625 |  | 53,487
Work in progress | 66,062 |  | 31,861
| 124,687 |  | 85,348

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 195,702 |  | 157,795
Other debtors | 7,666 |  | 8,083
| 203,368 |  | 165,878

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 19,609
Trade creditors | 57,094 |  | 46,716
Other creditors | 253,069 |  | 116,685
Taxation and social security | 133,614 |  | 127,784
| 443,777 |  | 310,794

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 3,604

9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
Obligations under finance leases and hire purchase contracts are secured on the assets to which they relate.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 23,213

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 19,609
Later than one year and not later than five years | - |  | 3,604
| - |  | 23,213
| - |  | 23,213

Page 5
Page 6
Concept Cooling Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 December 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 November 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr James McClennon | - | 3,114 | - | - | 3,114

The above loan is unsecured, interest free and repayable on demand.
13. Related Party Transactions
Included within other debtors is an amount of £3,114 (2024 £nil) owed by J McClennon, a director of the company and a shareholder holding 50% of the issued share capital.
The amount is unsecured, interest free and repayable on demand.
Page 6