REGISTERED NUMBER: 15136128 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

PORTABLE COLD STORES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D P Marshall

REGISTERED OFFICE:

Units 8 & 9 Grateley Business Park

Cholderton Road

Grateley

Andover

SP11 8SH

REGISTERED NUMBER:

15136128 (England and Wales)

ACCOUNTANTS:

Capital and Scull Limited

C/O B20 Ltd, Charwell House

Wilsom Road

Alton

GU34 2PP

FIXED ASSETS

Tangible assets

4

98,404

61,105

CURRENT ASSETS

Stocks

32,642

20,755

Debtors

5

57,716

70,865

Cash at bank

10,256

1

100,614

91,621

CREDITORS

Amounts falling due within one year

6

113,849

91,276

NET CURRENT (LIABILITIES)/ASSETS

(13,235

)

345

TOTAL ASSETS LESS CURRENT LIABILITIES

85,169

61,450

CREDITORS

Amounts falling due after more than one year

7

(30,378

)

(18,440

)

PROVISIONS FOR LIABILITIES

(8,828

)

(11,730

)

NET ASSETS

45,963

31,280

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

44,963

30,280

45,963

31,280

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 16 August 2026 and were signed by:

D P Marshall - Director

1.	STATUTORY INFORMATION

PORTABLE COLD STORES 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.

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 9 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

71,860

Additions

53,778

At 31 December 2025

125,638

DEPRECIATION

At 1 January 2025

10,755

Charge for year

16,479

At 31 December 2025

27,234

NET BOOK VALUE

At 31 December 2025

98,404

At 31 December 2024

61,105

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

44,269

64,506

Other debtors

13,447

6,359

57,716

70,865

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

-

6,601

Hire purchase contracts

10,897

3,322

Trade creditors

63,610

35,844

Taxation and social security

38,257

33,556

Other creditors

1,085

11,953

113,849

91,276

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

30,378

18,440