REGISTERED NUMBER: 06718352

Report of the Directors and

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Cool Solutions (Southern) Ltd

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTORS:

J Frost

Mrs J Frost

SECRETARY:

REGISTERED OFFICE:

28a Castle Close

Ventnor

Isle of Wight

PO38 1UD

REGISTERED NUMBER:

06718352

ACCOUNTANTS:

Sue Huntley

8 Brockham Grange

Sherfield on Loddon

Hook

Hampshire

RG27 0FT

The directors present their report with the financial statements of the company for the year ended 31 October 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 November 2024 to the date of this report.

J Frost

Mrs J Frost

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

J Frost - Director

16 June 2026

TURNOVER

266,237

292,117

Cost of sales

173,140

126,921

GROSS PROFIT

93,097

165,196

Distribution costs

650

-

Administrative expenses

31,040

30,321

31,690

30,321

OPERATING PROFIT and

PROFIT BEFORE TAXATION

61,407

134,875

Tax on profit

12,498

31,971

PROFIT FOR THE FINANCIAL YEAR

48,909

102,904

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

863

1,150

863

1,150

CURRENT ASSETS

Debtors

7

8,433

111,051

Cash at bank and in hand

18,320

35,263

26,753

146,314

CREDITORS

Amounts falling due within one year

8

18,209

88,339

NET CURRENT ASSETS

8,544

57,975

TOTAL ASSETS LESS CURRENT LIABILITIES

9,407

59,125

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

9,307

59,025

SHAREHOLDERS' FUNDS

9,407

59,125

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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 16 June 2026 and were signed on its behalf by:

J Frost - Director

1.	STATUTORY INFORMATION

Cool Solutions (Southern) Ltd 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

Tangible fixed assets

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

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

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 2 (2024 - 2 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

2025

2024

£

£

Depreciation - owned assets

287

384

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

12,000

AMORTISATION

At 1 November 2024

and 31 October 2025

12,000

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

and 31 October 2025

15,319

DEPRECIATION

At 1 November 2024

14,169

Charge for year

287

At 31 October 2025

14,456

NET BOOK VALUE

At 31 October 2025

863

At 31 October 2024

1,150

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,244

111,051

Other debtors

3,189

-

8,433

111,051

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,811

43,881

Taxation and social security

12,498

43,558

Other creditors

900

900

18,209

88,339