REGISTERED NUMBER: 04235790

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

ALTERNATIVE COOLING SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D ARCHER

R J SIRRELL

SECRETARY:

R J SIRRELL

REGISTERED OFFICE:

UNIT8 ,

MEADOW LANE INDUSTRIAL ESTATE

LOUGHBOROUGH

Leicestershire

LE11 1JY

REGISTERED NUMBER:

04235790

ACCOUNTANTS:

Graham Barnes FCA

26 Rectory Lane

Thurcaston

Leicester

Leicestershire

LE7 7JQ

FIXED ASSETS

Tangible assets

4

186,812

148,395

CURRENT ASSETS

Stocks

3,000

3,000

Debtors

5

2,197

9,791

Cash at bank and in hand

-

88,276

5,197

101,067

CREDITORS

Amounts falling due within one year

6

54,686

122,551

NET CURRENT LIABILITIES

(49,489

)

(21,484

)

TOTAL ASSETS LESS CURRENT LIABILITIES

137,323

126,911

CREDITORS

Amounts falling due after more than one year

7

-

6,852

NET ASSETS

137,323

120,059

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

137,321

120,057

SHAREHOLDERS' FUNDS

137,323

120,059

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 11 May 2026 and were signed on its behalf by:

R J SIRRELL - Director

1.	STATUTORY INFORMATION

ALTERNATIVE COOLING SOLUTIONS LIMITED is a private company, limited by shares , registered in Not specified/Other. 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 8 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

498,448

Additions

93,777

At 31 October 2025

592,225

DEPRECIATION

At 1 November 2024

350,053

Charge for year

55,360

At 31 October 2025

405,413

NET BOOK VALUE

At 31 October 2025

186,812

At 31 October 2024

148,395

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

Plant and

machinery

etc

£

COST

At 1 November 2024

and 31 October 2025

140,130

DEPRECIATION

At 1 November 2024

138,374

Charge for year

439

At 31 October 2025

138,813

NET BOOK VALUE

At 31 October 2025

1,317

At 31 October 2024

1,756

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,197

9,791

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,726

10,648

Trade creditors

5,825

77,402

Taxation and social security

34,621

30,993

Other creditors

4,514

3,508

54,686

122,551

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

6,852

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £52,777 (2024 - £50,499) were paid to the directors .