Company registration number: 05950784
Annual report and unaudited financial statements
for the year ended 30 September 2025
for
A & S Cooling Ltd
Pages for filing with the Registrar
Company registration number: 05950784
A & S Cooling Ltd
Balance sheet
as at 30 September 2025
30 Sep 25 30 Sep 24
Note £ £ £ £
Fixed assets
Tangible assets 4 1,393 1,858
1,393 1,858
Current assets
Debtors 44,238 29,396
Cash at bank and in hand 44,105 15,264
88,343 44,660
Creditors: amounts falling due within one
year 		(31,992) (17,123)
Net current assets 56,351 27,537
Total assets less current liabilities 57,744 29,395
NET ASSETS 57,744 29,395
Capital and reserves
Called up share capital 100 100
Profit and loss account 57,644 29,295
TOTAL EQUITY 57,744 29,395
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 September 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 05950784
A & S Cooling Ltd
Balance sheet - continued
as at 30 September 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr N Kennett, Director
28 April 2026
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A & S Cooling Ltd
Notes to the financial statements
for the year ended 30 September 2025
1 Company information
A & S Cooling Ltd is a private company registered in England and Wales. Its registered number is 05950784. The company is limited by shares. Its registered office is 144 Mackie Avenue, Brighton, East Sussex, BN1 8SB. Its principal place of business is 16 New Barn Road, Shoreham, West Sussex, BN43 6HN.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
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.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill -
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.
Plant and machinery etc.:
Fixtures & fittings - 25% reducing balance
Motor vehicles - 25% reducing balance
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A & S Cooling Ltd
Notes to the financial statements - continued
for the year ended 30 September 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 2 (2024 - 2).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 October 2024 28,185
At 30 September 2025 28,185
Depreciation
At 1 October 2024 26,327
Charge for year 465
At 30 September 2025 26,792
Net book value
At 30 September 2025 1,393
At 30 September 2024 1,858
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A & S Cooling Ltd
Notes to the financial statements - continued
for the year ended 30 September 2025
5 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the periods ended 30 September 2025 and 30 September 2024.
30 Sep 25 30 Sep 24
£ £
N Kennet
Balance outstanding at start of year (398) (960)
Amounts advanced 12,387 51,238
Amounts repaid (12,269) (50,676)
Balance outstanding at end of year (280) (398)
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