REGISTERED NUMBER: 11258409 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

CHILLPOINT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

H Fleming

Mrs H M Fleming

REGISTERED OFFICE:

35 Abbey Road

Medstead

Alton

GU34 5PB

REGISTERED NUMBER:

11258409 (England and Wales)

ACCOUNTANTS:

Goddard & Co

Chartered Accountants

3 Church Street

Odiham, Hook

Hampshire

RG29 1LU

FIXED ASSETS

Tangible assets

4

70,282

50,249

CURRENT ASSETS

Debtors

5

140,142

70,321

Cash at bank

322,197

449,954

462,339

520,275

CREDITORS

Amounts falling due within one year

6

240,323

317,941

NET CURRENT ASSETS

222,016

202,334

TOTAL ASSETS LESS CURRENT LIABILITIES

292,298

252,583

CREDITORS

Amounts falling due after more than one year

7

(12,526

)

(25,858

)

PROVISIONS FOR LIABILITIES

(17,600

)

(12,562

)

NET ASSETS

262,172

214,163

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

262,070

214,061

262,172

214,163

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 8 July 2026 and were signed on its behalf by:

H Fleming - Director

1.	STATUTORY INFORMATION

Chillpoint 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.

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.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

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 5 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

94,719

2,192

26,267

11,554

134,732

Additions

42,579

-

-

4,209

46,788

Disposals

(11,750

)

-

(22,250

)

-

(34,000

)

At 31 March 2026

125,548

2,192

4,017

15,763

147,520

DEPRECIATION

At 1 April 2025

62,005

905

13,681

7,892

84,483

Charge for year

12,646

548

1,004

1,896

16,094

Eliminated on disposal

(11,750

)

-

(11,589

)

-

(23,339

)

At 31 March 2026

62,901

1,453

3,096

9,788

77,238

NET BOOK VALUE

At 31 March 2026

62,647

739

921

5,975

70,282

At 31 March 2025

32,714

1,287

12,586

3,662

50,249

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

135,793

67,385

Other debtors

4,349

2,936

140,142

70,321

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

3,235

9,351

Hire purchase contracts

9,350

9,350

Trade creditors

85,351

151,596

Taxation and social security

49,363

32,665

Other creditors

93,024

114,979

240,323

317,941

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

3,982

Hire purchase contracts

12,526

21,876

12,526

25,858