REGISTERED NUMBER: 08251713 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

KINGS COOLING SOLUTIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M K King

Mrs R J King

REGISTERED OFFICE:

5 Whatley Close

Elmswell

Bury St Edmunds

Suffolk

IP30 9GJ

REGISTERED NUMBER:

08251713 (England and Wales)

ACCOUNTANTS:

Twinn Accountants Limited

Suite 4, East Barton Barns

East Barton Road

Great Barton

Bury St. Edmunds

Suffolk

IP31 2QY

FIXED ASSETS

Tangible assets

4

49,255

64,004

CURRENT ASSETS

Stocks

5

11,577

13,367

Debtors

6

81,988

61,468

Cash at bank and in hand

71,250

98,375

164,815

173,210

CREDITORS

Amounts falling due within one year

7

48,824

53,691

NET CURRENT ASSETS

115,991

119,519

TOTAL ASSETS LESS CURRENT LIABILITIES

165,246

183,523

PROVISIONS FOR LIABILITIES

9,217

12,161

NET ASSETS

156,029

171,362

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

155,929

171,262

156,029

171,362

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 8 May 2026 and were signed on its behalf by:

Mr M K King - Director

1.	STATUTORY INFORMATION

Kings Cooling Solutions 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the asset's fair value at the date of inception and the present value of minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of the capital and interest elements. The interest is charged to the profit and loss so as to produce a constant periodic rate of interest of the remaining balance of the liability.

Rentals payable under the operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

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 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant &

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 November 2024

23,229

117,521

140,750

Additions

1,948

-

1,948

Disposals

(559

)

-

(559

)

At 31 October 2025

24,618

117,521

142,139

DEPRECIATION

At 1 November 2024

15,569

61,177

76,746

Charge for year

2,337

14,087

16,424

Eliminated on disposal

(286

)

-

(286

)

At 31 October 2025

17,620

75,264

92,884

NET BOOK VALUE

At 31 October 2025

6,998

42,257

49,255

At 31 October 2024

7,660

56,344

64,004

5.

STOCKS

2025

2024

£

£

Stocks

11,577

13,367

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

72,270

51,893

Other debtors

350

220

Directors' current accounts

114

-

Prepayments

9,254

9,355

81,988

61,468

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

30,334

34,629

Corporation tax

5,912

3,009

Social security & other taxes

376

174

VAT

7,284

11,243

Other creditors

2,370

1,769

Directors' current accounts

-

192

Accrued expenses

2,548

2,675

48,824

53,691

8.	LEASING AGREEMENTS

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025

2024

£

£

Within one year

21,013

7,257

Between one and five years

74,489

684

95,502

7,941

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

£

Mr M K King and Mrs R J King

Balance outstanding at start of year

-

1,292

Amounts advanced

114

-

Amounts repaid

-

(1,292

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

114

-