REGISTERED NUMBER: 05674625 (England and Wales)

Chillflow Solutions Limited

Unaudited Financial Statements

for the Year Ended 31st January 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

D J Mockridge

REGISTERED OFFICE:

Chillflow House

Wilson Way

Pool

Redruth

Cornwall

TR15 3RT

REGISTERED NUMBER:

05674625 (England and Wales)

ACCOUNTANTS:

Hodgsons

Chartered Accountants

48 Arwenack Street

Falmouth

Cornwall

TR11 3JH

FIXED ASSETS

Tangible assets

4

104,397

114,645

CURRENT ASSETS

Stocks

10,000

10,000

Debtors

5

458,424

1,113,181

Cash at bank and in hand

545,327

1,007,540

1,013,751

2,130,721

CREDITORS

Amounts falling due within one year

6

(486,881

)

(1,518,913

)

NET CURRENT ASSETS

526,870

611,808

TOTAL ASSETS LESS CURRENT LIABILITIES

631,267

726,453

CREDITORS

Amounts falling due after more than one year

7

(18,643

)

(31,781

)

PROVISIONS FOR LIABILITIES

(5,262

)

(5,502

)

NET ASSETS

607,362

689,170

CAPITAL AND RESERVES

Called up share capital

100

100

Share premium

53,970

53,970

Retained earnings

553,292

635,100

607,362

689,170

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 18th May 2026 and were signed by:

D J Mockridge - Director

1.	STATUTORY INFORMATION

Chillflow Solutions 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 financial statements cover a single entity.

The presentation currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements have been rounded to the nearest Pound.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

20% on cost

Boat

-

15% on reducing balance

Plant, machinery and tools

-

20% on cost

Motor vehicles

-

20% on cost

Office equipment and furniture

-

33% on cost and 20% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

Financial instruments

The company has chosen to adopt the Sections 11 and 12 of FRS 102 in respect of financial instruments.

(i) Financial assets

Basic financial assets, including trade and other receivables, cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of future receipts, discounted at a market rate of interest.

(ii) Financial liabilities

Basic financial liabilities, including trade and other payables, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future receipts, discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2025 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Plant,

to

machinery

property

Boat

and tools

£

£

£

COST

At 1st February 2025

101,272

31,090

48,847

Additions

24,166

-

2,363

At 31st January 2026

125,438

31,090

51,210

DEPRECIATION

At 1st February 2025

60,568

20,838

31,688

Charge for year

16,434

1,538

6,971

At 31st January 2026

77,002

22,376

38,659

NET BOOK VALUE

At 31st January 2026

48,436

8,714

12,551

At 31st January 2025

40,704

10,252

17,159

Office

equipment

Motor

and

vehicles

furniture

Totals

£

£

£

COST

At 1st February 2025

85,950

23,526

290,685

Additions

-

4,200

30,729

At 31st January 2026

85,950

27,726

321,414

DEPRECIATION

At 1st February 2025

42,456

20,490

176,040

Charge for year

14,125

1,909

40,977

At 31st January 2026

56,581

22,399

217,017

NET BOOK VALUE

At 31st January 2026

29,369

5,327

104,397

At 31st January 2025

43,494

3,036

114,645

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

Motor

vehicles

£

COST

At 1st February 2025

and 31st January 2026

56,500

DEPRECIATION

At 1st February 2025

13,006

Charge for year

14,125

At 31st January 2026

27,131

NET BOOK VALUE

At 31st January 2026

29,369

At 31st January 2025

43,494

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

424,193

872,292

Amounts recoverable on

contracts

28,066

174,700

Other debtors

6,165

6,166

Prepayments

-

60,023

458,424

1,113,181

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 8)

13,138

11,740

Trade creditors

260,680

1,070,563

Taxation and social security

151,186

402,827

Other creditors

61,877

33,783

486,881

1,518,913

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 8)

18,643

31,781

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

13,138

11,740

Between one and five years

18,643

31,781

31,781

43,521

Non-cancellable

operating leases

2026

2025

£

£

Within one year

92,109

81,642

Between one and five years

61,535

94,355

In more than five years

1,200

-

154,844

175,997