Company registration number 03557248 (England and Wales)
CLIMACHILL LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
CLIMACHILL LTD
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
CLIMACHILL LTD
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CLIMACHILL LTD FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Climachill Ltd for the year ended 31 December 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Climachill Ltd, as a body, in accordance with the terms of our engagement letter dated 16 April 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Climachill Ltd and state those matters that we have agreed to state to the b oard of d irectors of Climachill Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Climachill Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Climachill Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Climachill Ltd. You consider that Climachill Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Climachill Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Carpenter Box
12 August 2026
Chartered Accountants
Amelia House
Crescent Road
Worthing
West Sussex
BN11 1RL
CLIMACHILL LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
261,781
192,162
Current assets
Stocks
240,000
300,000
Debtors
4
130,549
124,468
Cash at bank and in hand
56,153
77,736
426,702
502,204
Creditors: amounts falling due within one year
5
(171,505)
(145,411)
Net current assets
255,197
356,793
Total assets less current liabilities
516,978
548,955
Creditors: amounts falling due after more than one year
6
(59,353)
(39,207)
Provisions for liabilities
(65,600)
(49,400)
Net assets
392,025
460,348
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
391,925
460,248
Total equity
392,025
460,348

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

CLIMACHILL LTD
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 12 August 2026 and are signed on its behalf by:
Mr P Goldstein
Mrs S J Goldstein
Director
Director
Company registration number 03557248 (England and Wales)
CLIMACHILL LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
1
Accounting policies
Company information

Climachill Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Amelia House, Crescent Road, Worthing, West Sussex, BN11 1RL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors have considered relevant information, including the company’s principal risks and uncertainties and the impact of subsequent events in making their assessment. true

Based on these assessments and having regard to the resources available to the entity, the directors have concluded that there is no material uncertainty and that they can continue to adopt the going concern basis in preparing the annual report and financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
25% p.a. diminishing balance
Fixtures, fittings and equipment
15% p.a. diminishing balance
Computer equipment
25% p.a. straight line
Motor vehicles
25% p.a. diminishing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

CLIMACHILL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

CLIMACHILL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 6 -
1.12
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

1.13
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 14 (2024 - 14).

3
Tangible fixed assets
Plant and machinery
Fixtures, fittings and equipment
Computer equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 January 2025
77,621
74,959
35,349
266,929
454,858
Additions
2,700
47,323
2,467
81,279
133,769
Disposals
-
0
-
0
-
0
(28,725)
(28,725)
At 31 December 2025
80,321
122,282
37,816
319,483
559,902
Depreciation and impairment
At 1 January 2025
39,345
49,733
30,455
143,163
262,696
Depreciation charged in the year
9,625
6,077
1,635
40,934
58,271
Eliminated in respect of disposals
-
0
-
0
-
0
(22,846)
(22,846)
At 31 December 2025
48,970
55,810
32,090
161,251
298,121
Carrying amount
At 31 December 2025
31,351
66,472
5,726
158,232
261,781
At 31 December 2024
38,276
25,226
4,894
123,766
192,162
CLIMACHILL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
111,772
121,418
Other debtors
18,777
3,050
130,549
124,468
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
7,905
10,193
Trade creditors
5,997
-
0
Taxation and social security
7,391
43,489
Other creditors
150,212
91,729
171,505
145,411

Included in other creditors are hire purchase liabilities of £16,463 (2024 - £6,907) which are secured against the assets to which they relate.

6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
8,023
Other creditors
59,353
31,184
59,353
39,207

Included in other creditors are hire purchase liabilities of £59,353 (2024 - £31,184) which are secured against the assets to which they relate.

Included within bank loans in notes 5 and 6 is a bounce back loan which is backed by the government.

7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
CLIMACHILL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
8
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
75,816
38,091
2025-12-31 2025-01-01 false false false 12 August 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr P Goldstein Mrs S J Goldstein Mr P Goldstein 03557248 2025-01-01 2025-12-31 03557248 2025-12-31 03557248 2024-12-31 03557248 core:PlantMachinery 2025-12-31 03557248 core:FurnitureFittings 2025-12-31 03557248 core:ComputerEquipment 2025-12-31 03557248 core:MotorVehicles 2025-12-31 03557248 core:PlantMachinery 2024-12-31 03557248 core:FurnitureFittings 2024-12-31 03557248 core:ComputerEquipment 2024-12-31 03557248 core:MotorVehicles 2024-12-31 03557248 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 03557248 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 03557248 core:Non-currentFinancialInstruments core:AfterOneYear 2025-12-31 03557248 core:Non-currentFinancialInstruments core:AfterOneYear 2024-12-31 03557248 core:CurrentFinancialInstruments 2025-12-31 03557248 core:CurrentFinancialInstruments 2024-12-31 03557248 core:Non-currentFinancialInstruments 2025-12-31 03557248 core:Non-currentFinancialInstruments 2024-12-31 03557248 core:ShareCapital 2025-12-31 03557248 core:ShareCapital 2024-12-31 03557248 core:RetainedEarningsAccumulatedLosses 2025-12-31 03557248 core:RetainedEarningsAccumulatedLosses 2024-12-31 03557248 core:ShareCapitalOrdinaryShareClass1 2025-12-31 03557248 core:ShareCapitalOrdinaryShareClass1 2024-12-31 03557248 bus:CompanySecretaryDirector1 2025-01-01 2025-12-31 03557248 bus:Director1 2025-01-01 2025-12-31 03557248 core:PlantMachinery 2025-01-01 2025-12-31 03557248 core:FurnitureFittings 2025-01-01 2025-12-31 03557248 core:ComputerEquipment 2025-01-01 2025-12-31 03557248 core:MotorVehicles 2025-01-01 2025-12-31 03557248 2024-01-01 2024-12-31 03557248 core:PlantMachinery 2024-12-31 03557248 core:FurnitureFittings 2024-12-31 03557248 core:ComputerEquipment 2024-12-31 03557248 core:MotorVehicles 2024-12-31 03557248 2024-12-31 03557248 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 03557248 bus:OrdinaryShareClass1 2025-12-31 03557248 bus:OrdinaryShareClass1 2024-12-31 03557248 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03557248 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03557248 bus:FRS102 2025-01-01 2025-12-31 03557248 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 03557248 bus:Director2 2025-01-01 2025-12-31 03557248 bus:CompanySecretary1 2025-01-01 2025-12-31 03557248 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP