REGISTERED NUMBER: 12264563 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Cool Air Direct Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Woods

SECRETARY:

REGISTERED OFFICE:

76 St Johns Road

Tunbridge Wells

United Kingdom

Kent

TN4 9PH

REGISTERED NUMBER:

12264563 (England and Wales)

ACCOUNTANTS:

Figures Limited

76 St Johns Road

Tunbridge Wells

Kent

TN4 9PH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

23,394

30,179

23,394

30,179

CURRENT ASSETS

Stocks

10,000

8,000

Debtors

6

20,815

10,406

Cash at bank

77,292

75,842

108,107

94,248

CREDITORS

Amounts falling due within one year

7

40,374

57,958

NET CURRENT ASSETS

67,733

36,290

TOTAL ASSETS LESS CURRENT LIABILITIES

91,127

66,469

CREDITORS

Amounts falling due after more than one year

8

16,504

23,135

NET ASSETS

74,623

43,334

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

74,323

43,034

74,623

43,334

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 director acknowledges his 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 director and authorised for issue on 29 July 2026 and were signed by:

J Woods - Director

1.	STATUTORY INFORMATION

Cool Air Direct 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of four 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.

Plant and machinery etc

-

25% on reducing balance

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

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

10,000

AMORTISATION

At 1 November 2024

and 31 October 2025

10,000

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

49,649

Additions

845

At 31 October 2025

50,494

DEPRECIATION

At 1 November 2024

19,470

Charge for year

7,630

At 31 October 2025

27,100

NET BOOK VALUE

At 31 October 2025

23,394

At 31 October 2024

30,179

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

9,426

6,761

Other debtors

11,389

3,645

20,815

10,406

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

2,167

3,000

Hire purchase contracts

7,162

7,162

Trade creditors

1,869

2,696

Taxation and social security

23,118

12,990

Other creditors

6,058

32,110

40,374

57,958

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

-

2,167

Hire purchase contracts

16,504

20,968

16,504

23,135