IRIS Accounts Production v26.1.0.640 05819672 Board of Directors 1.11.24 31.10.25 31.10.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05819672 2024-10-31 05819672 2025-10-31 05819672 2024-11-01 2025-10-31 05819672 2023-10-31 05819672 2023-11-01 2024-10-31 05819672 2024-10-31 05819672 ns15:EnglandWales 2024-11-01 2025-10-31 05819672 ns14:PoundSterling 2024-11-01 2025-10-31 05819672 ns10:Director1 2024-11-01 2025-10-31 05819672 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 05819672 ns10:SmallEntities 2024-11-01 2025-10-31 05819672 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 05819672 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 05819672 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 05819672 ns10:FullAccounts 2024-11-01 2025-10-31 05819672 ns5:CurrentFinancialInstruments 2025-10-31 05819672 ns5:CurrentFinancialInstruments 2024-10-31 05819672 ns5:Non-currentFinancialInstruments 2025-10-31 05819672 ns5:Non-currentFinancialInstruments 2024-10-31 05819672 ns5:ShareCapital 2025-10-31 05819672 ns5:ShareCapital 2024-10-31 05819672 ns5:SharePremium 2025-10-31 05819672 ns5:SharePremium 2024-10-31 05819672 ns5:CapitalRedemptionReserve 2025-10-31 05819672 ns5:CapitalRedemptionReserve 2024-10-31 05819672 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 05819672 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 05819672 ns10:RegisteredOffice 2024-11-01 2025-10-31 05819672 ns5:LandBuildings 2024-11-01 2025-10-31 05819672 ns5:PlantMachinery 2024-11-01 2025-10-31 05819672 ns5:LandBuildings 2024-10-31 05819672 ns5:PlantMachinery 2024-10-31 05819672 ns5:LandBuildings 2025-10-31 05819672 ns5:PlantMachinery 2025-10-31 05819672 ns5:LandBuildings 2024-10-31 05819672 ns5:PlantMachinery 2024-10-31 05819672 ns5:CostValuation 2024-10-31 05819672 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 05819672 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-31 05819672 ns10:Director2 2024-11-01 2025-10-31 05819672 2 ns10:Director2 2024-10-31 05819672 2 ns10:Director2 2023-10-31 05819672 2 ns10:Director2 2024-11-01 2025-10-31 05819672 2 ns10:Director2 2023-11-01 2024-10-31 05819672 2 ns10:Director2 2025-10-31 05819672 2 ns10:Director2 2024-10-31 05819672 ns10:Director1 1 2024-10-31 05819672 ns10:Director1 1 2023-10-31 05819672 ns10:Director1 1 2024-11-01 2025-10-31 05819672 ns10:Director1 1 2023-11-01 2024-10-31 05819672 ns10:Director1 1 2025-10-31 05819672 ns10:Director1 1 2024-10-31

| Galxc Cooling Services Limited |

| Unaudited Financial Statements |

| for the Year Ended 31 October 2025 |

| Galxc Cooling Services Limited (Registered number: 05819672) |

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| Galxc Cooling Services Limited (Registered number: 05819672) |

Balance Sheet

31 October 2025

| 31.10.25 | 31.10.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 428,478 |  | 444,397 |  |

Investments | 5 | 90 |  | 90 |  |

428,568 |  | 444,487 |  |

CURRENT ASSETS

Stocks | 116,447 |  | 123,449 |  |

Debtors | 6 | 1,144,039 |  | 712,992 |  |

Cash at bank and in hand | 209,552 |  | 382,761 |  |

1,470,038 |  | 1,219,202 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,583,905 |  | 1,251,722 |  |

NET CURRENT LIABILITIES | (113,867 | ) | (32,520 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 314,701 |  | 411,967 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (292,666 | ) | (367,001 | ) |

PROVISIONS FOR LIABILITIES | (15,925 | ) | (19,012 | ) |

NET ASSETS | 6,110 |  | 25,954 |  |

| Galxc Cooling Services Limited (Registered number: 05819672) |

Balance Sheet - continued

31 October 2025

| 31.10.25 | 31.10.24 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 212 |  | 212 |  |

Share premium | 4,080 |  | 4,080 |  |

Capital redemption reserve | 188 |  | 188 |  |

Retained earnings | 1,630 |  | 21,474 |  |

6,110 |  | 25,954 |  |

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 July 2026 and were signed on its behalf by:

ID Hazell - Director

| Galxc Cooling Services Limited (Registered number: 05819672) |

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Galxc Cooling Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 05819672

| Registered office: | Unit 3 Lulworth Business Centre

| Nutwood Way

| Totton

| Southampton

| Hampshire

| SO40 3WW

| 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.

| Tangible fixed assets

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

| Land and buildings | - | not provided and Over the term of the lease

| Plant and machinery etc | - | 50% on cost and 25% on reducing balance

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at 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 Statement of Income and Retained Earnings, 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.

| Galxc Cooling Services Limited (Registered number: 05819672) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Going concern

| The accounts have been prepared on a going concern basis. The director's have confirmed they will provide sufficient funding to enable the company to continue trading for at least one year from the date of the approval of these accounts.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 21 (2024 - 21 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 November 2024 | 390,612 |  | 218,127 |  | 608,739 |  |

| Additions | 369 |  | 2,928 |  | 3,297 |  |

| At 31 October 2025 | 390,981 |  | 221,055 |  | 612,036 |  |

| DEPRECIATION

| At 1 November 2024 | 16,165 |  | 148,177 |  | 164,342 |  |

| Charge for year | 3,021 |  | 16,195 |  | 19,216 |  |

| At 31 October 2025 | 19,186 |  | 164,372 |  | 183,558 |  |

| NET BOOK VALUE

| At 31 October 2025 | 371,795 |  | 56,683 |  | 428,478 |  |

| At 31 October 2024 | 374,447 |  | 69,950 |  | 444,397 |  |

| Galxc Cooling Services Limited (Registered number: 05819672) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 90 |  |

| NET BOOK VALUE

| At 31 October 2025 | 90 |  |

| At 31 October 2024 | 90 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.10.25 |  | 31.10.24

£ | £ |

| Trade debtors | 828,589 |  | 525,232 |  |

| Amounts recoverable on contract | 8,112 |  | 936 |  |

| Other debtors | 307,338 |  | 186,824 |  |

1,144,039 |  | 712,992 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.10.25 |  | 31.10.24

£ | £ |

| Bank loans and overdrafts | 222,794 |  | 110,777 |  |

| Hire purchase contracts | 17,225 |  | 17,225 |  |

| Payments on account | - |  | 225,510 |  |

| Trade creditors | 1,179,634 |  | 753,879 |  |

| Taxation and social security | 144,679 |  | 136,656 |  |

| Other creditors | 19,573 |  | 7,675 |  |

1,583,905 |  | 1,251,722 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.10.25 |  | 31.10.24

£ | £ |

| Bank loans | 277,039 |  | 334,149 |  |

| Hire purchase contracts | 15,627 |  | 32,852 |  |

292,666 |  | 367,001 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Mortgage (secured) | 211,086 |  | 222,600 |  |

| Galxc Cooling Services Limited (Registered number: 05819672) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

| 31.10.25 |  | 31.10.24

£ | £ |

| M J Bridgewater

| Balance outstanding at start of year | 33,848 |  | 7,563 |  |

| Amounts advanced | 45,134 |  | 26,285 |  |

| Amounts repaid | (20,417 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 58,565 |  | 33,848 |  |

| ID Hazell

| Balance outstanding at start of year | 46,376 |  | - |  |

| Amounts advanced | 105,069 |  | 46,376 |  |

| Amounts repaid | (60,915 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 90,530 |  | 46,376 |  |

| The loans to the directors are unsecured, repayable on demand and subject to interest at a commercial rate.