REGISTERED NUMBER: 05714159 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Cool Solutions Refrigeration And Air

Conditioning Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A E Caddick

REGISTERED OFFICE:

Suite 13 (Storage Giant)

821 Bath Road

BS4 5NL

REGISTERED NUMBER:

05714159 (England and Wales)

ACCOUNTANTS:

Equifino Ltd

Ivy Court

61 High Street

Nailsea

Bristol

BS48 1AW

FIXED ASSETS

Intangible assets

4

-

4,500

Tangible assets

5

75,770

70,819

75,770

75,319

CURRENT ASSETS

Stocks

9,051

10,000

Debtors

6

227,815

215,412

Cash at bank

9,466

13,457

246,332

238,869

CREDITORS

Amounts falling due within one year

7

228,109

243,241

NET CURRENT ASSETS/(LIABILITIES)

18,223

(4,372

)

TOTAL ASSETS LESS CURRENT LIABILITIES

93,993

70,947

CREDITORS

Amounts falling due after more than one year

8

92,294

107,355

NET ASSETS/(LIABILITIES)

1,699

(36,408

)

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

699

(37,408

)

1,699

(36,408

)

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 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 30 July 2026 and were signed by:

A E Caddick - Director

1.	STATUTORY INFORMATION

Cool Solutions Refrigeration And Air Conditioning Limited 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 2005, is being amortised evenly over its estimated useful life of twenty 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 and 15% 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.

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 9 (2025 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

90,000

AMORTISATION

At 1 April 2025

85,500

Amortisation for year

4,500

At 31 March 2026

90,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

4,500

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

2,162

3,880

128,844

7,944

142,830

Additions

-

-

29,990

-

29,990

At 31 March 2026

2,162

3,880

158,834

7,944

172,820

DEPRECIATION

At 1 April 2025

2,046

3,580

59,657

6,728

72,011

Charge for year

17

45

24,795

182

25,039

At 31 March 2026

2,063

3,625

84,452

6,910

97,050

NET BOOK VALUE

At 31 March 2026

99

255

74,382

1,034

75,770

At 31 March 2025

116

300

69,187

1,216

70,819

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

158,412

135,533

Other debtors

21,079

16,529

Directors' current accounts

27,285

51,922

Prepayments

21,039

11,428

227,815

215,412

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

8,537

4,537

Hire purchase contracts

24,468

19,070

Trade creditors

46,229

82,314

Tax

5,299

-

Social security and other taxes

12,297

16,075

CIS Payable

3,160

-

VAT

41,690

20,539

Other creditors

7,962

7,317

Factoring account

75,615

90,537

Accrued expenses

2,852

2,852

228,109

243,241

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans - 1-2 years

29,295

45,979

Hire purchase contracts

62,999

61,376

92,294

107,355

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

A E Caddick

Balance outstanding at start of year

51,922

53,359

Amounts repaid

(24,637

)

(1,437

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

27,285

51,922