2025-07-01 2026-06-30 15788217 KOOLWORX CLIMATE & MECHANICAL LTD false 15788217 2025-07-01 2026-06-30 15788217 uk-bus:Director1 2025-07-01 2026-06-30 15788217 uk-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 15788217 uk-bus:SmallEntities 2025-07-01 2026-06-30 15788217 uk-bus:FullAccounts 2025-07-01 2026-06-30 15788217 uk-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 15788217 2025-07-01 15788217 2026-06-30 15788217 2025-06-30 xbrli:pure iso4217:GBP 15788217 2024-07-01 2025-06-30
Company Registration Number : 15788217 (England and Wales)
15788217
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2026-06-30
false
KOOLWORX CLIMATE & MECHANICAL LTD
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2025-07-01
KOOLWORX CLIMATE & MECHANICAL LTD
Unaudited filleted financial statements
For the year ended 30 June 2026
Jonathan D Cross
Independent Accountant
6 Joe Lane
Preston
Lancashire
PR3 0QD
UK
KOOLWORX CLIMATE & MECHANICAL LTD
Contents
For the year ended 30 June 2026
CONTENTS PAGE
Company Information 3
Statement of Financial Position 4
Notes to the Financial Statements 5 - 6


KOOLWORX CLIMATE & MECHANICAL LTD
Company Information
For the year ended 30 June 2026
Company registration number 15788217 (England and Wales)
Director Thomas James HESLOP
Registered office address Unit 48, Old Mill Industrial Estate
Bamber Bridge
Preston
Lancashire
PR5 6SY
Accountant Jonathan D Cross
Independent Accountant
6 Joe Lane
Preston
Lancashire
PR3 0QD
UK
KOOLWORX CLIMATE & MECHANICAL LTD
Statement of Financial Position
For the year ended 30 June 2026
2026 2025
Notes £ £
Fixed assets
Property, plant and equipment 110,422 58,537
6 110,422 58,537
Current assets
Debtors 61,296 45,038
Cash and cash equivalents 41,113 29,436
102,410 74,475
Current liabilities
Creditors: Amounts falling due within one year (73,514) (56,713)
(73,514) (56,713)
Net current assets/(liabilities) 28,896 17,761
Total assets less current liabilities 139,318 76,298
Non-current liabilities
Creditors: Amounts falling due after more than one year (90,411) (52,935)
Net assets/(liabilities) 48,907 23,363
Capital and reserves
Called up share capital 1 1
Retained earnings 48,906 23,362
Shareholder's funds 48,907 23,363
For the year ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
  • For the year ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
  • The director acknowledges their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
  • These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the Board on 11 July 2026
.............................
Thomas James Heslop (Director)
Company registration number: 15788217
/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */
Balance sheet at 2026-06-30 30 June 2026
2026 2025
£ £
Fixed Assets 110,422 58,537
Current Assets 101,942 74,475
Prepayments and accrued income 468 0
Creditors: amounts falling due within one year (73,514) (56,713)
Net current assets/(liabilities) 28,896 17,761
Total assets less current liabilities 139,318 76,298
CREDITORS: Amounts falling due more than one year (90,411) (52,935)
Net Assets/(liabilities) 48,907 23,363
Capital and Reserves 48,907 23,363
For the year ending 30/06/2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. For the year ending 30-06-2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit for the year in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 11 July 2026 2026-07-11 and signed on behalf of the board,
.............................
Thomas James Heslop
Director
Company registration number: 15788217
KOOLWORX CLIMATE & MECHANICAL LTD
Notes to the Financial Statements
For the year ended 30 June 2026
(1) General Information
The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is Unit 48, Old Mill Industrial Estate, Bamber Bridge, Preston, Lancashire, PR5 6SY.

(2) Statement of compliance
These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.

(3) Significant Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met as described below.
Sale of goods
Sales of goods are recognised when the company has delivered the goods to the customer, no other significant obligation remains unfulfilled that may affect the customer's acceptance of the products and risks and rewards of ownership have transferred to them.
Rendering of Services
Revenue from provision of services rendered in the reporting period is recognised when the outcome of a transaction for the rendering of services can be estimated reliably in terms of revenue, costs and its stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion of a proportion of the total services to be rendered. When the outcome of a service contract cannot be estimated reliably the company only recognises revenue to the extent of the recoverable expenses recognised.
Interest income
Interest income is recognised using the effective interest method.
Borrowing costs
All borrowing related costs are included within the statement of income in the period in which they are incurred using the effective interest method.
Property, plant and equipment
Property, plant and equipment is stated at cost less accumulated depreciation and impairment losses. Part of an item of property, plant and equipment having different useful lives are accounted for as separate items.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives, using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis.

Depreciation is provided to write off the cost less estimated residual value, of each asset over its expected useful life as follows:

Asset class and depreciation rate
Land and Buildings
Plant and Machinery15% reducing balance
Short Leasehold Properties
Investment Properties
Long Leasehold Properties
Commercial Vehicles25% reducing balance
Fixtures and Fittings
Equipment33% straight line
Motor Cars
Leases
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee. All other leases are classified as operating leases.

The company as lessee

Assets held under finance leases are initially recognised as assets of the company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in the income statement.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases,the aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis over the lease period.
Employee benefits
Payments to defined contribution retirement benefit plans are recognised as an expense when employees have rendered service entitling them to the contributions.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

(4) Critical accounting judgements and key sources of estimation uncertainty
No judgement
No significant judgements or estimates have been made in preparation of these financial statements.

(5) Employees
During the year, the average number of employees including director was 8 (2025 : 5).

(6) Fixed assets
Tangible

£
Cost
As at 01 July 202566,380
Additions90,442
Disposals(18,991)
As at 30 June 2026137,831
Depreciation/Amortisation
As at 01 July 20257,699
For the year19,710
As at 30 June 202627,409
Net book value
As at 30 June 2026110,422
As at 30 June 202558,681