REGISTERED NUMBER: 05944498 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

COOLCRUTCHES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs A K Peckham

Mrs C Braddell

REGISTERED OFFICE:

The Gables

Oakwood Business Park Centre

Fountains Road

Harrogate

HG3 3BF

REGISTERED NUMBER:

05944498 (England and Wales)

ACCOUNTANTS:

Jamesons Limited

Jamesons House

Compton Way

Witney

OX28 3AB

FIXED ASSETS

Intangible assets

4

882

1,316

Tangible assets

5

3,872

4,385

4,754

5,701

CURRENT ASSETS

Stocks

109,239

118,385

Debtors

6

42,880

77,009

Cash at bank

45,384

51,213

197,503

246,607

CREDITORS

Amounts falling due within one year

7

97,507

121,827

NET CURRENT ASSETS

99,996

124,780

TOTAL ASSETS LESS CURRENT LIABILITIES

104,750

130,481

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

103,750

129,481

SHAREHOLDERS' FUNDS

104,750

130,481

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 26 May 2026 and were signed on its behalf by:

Mrs A K Peckham - Director

1.	STATUTORY INFORMATION

Coolcrutches 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

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.

Website is being amortised on a 33% per annum reducing balance basis.

Tangible fixed assets

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

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.

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 3 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

7,346

AMORTISATION

At 1 January 2025

6,030

Charge for year

434

At 31 December 2025

6,464

NET BOOK VALUE

At 31 December 2025

882

At 31 December 2024

1,316

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

13,272

Additions

1,559

At 31 December 2025

14,831

DEPRECIATION

At 1 January 2025

8,887

Charge for year

2,072

At 31 December 2025

10,959

NET BOOK VALUE

At 31 December 2025

3,872

At 31 December 2024

4,385

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

42,880

77,009

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1

-

Trade creditors

34,677

32,677

Taxation and social security

23,130

49,076

Other creditors

39,699

40,074

97,507

121,827

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

500

A Ordinary

1

500

500

500

B Ordinary

1

500

500

1,000

1,000

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2025

2024

£

£

Balance outstanding at start of year

1,463

19,607

Amounts advanced

21,548

9,445

Amounts repaid

(17,249

)

(27,589

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of the year

5,762

1,463