REGISTERED NUMBER: 02561991 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Cool - Crest Refrigeration Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M F Coombes

P R Coombes

REGISTERED OFFICE:

48 St Andrews Road

Avonmouth

Bristol

BS11 9EU

REGISTERED NUMBER:

02561991 (England and Wales)

ACCOUNTANTS:

Halls & Hughes

38 Pollard Road

Weston-super-Mare

North Somerset

BS24 7DT

FIXED ASSETS

Tangible assets

4

180,964

177,090

CURRENT ASSETS

Stocks

496

866

Debtors

5

23,006

10,728

Cash at bank

97,908

88,112

121,410

99,706

CREDITORS

Amounts falling due within one year

6

21,162

12,015

NET CURRENT ASSETS

100,248

87,691

TOTAL ASSETS LESS CURRENT LIABILITIES

281,212

264,781

PROVISIONS FOR LIABILITIES

4,050

3,300

NET ASSETS

277,162

261,481

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

276,162

260,481

SHAREHOLDERS' FUNDS

277,162

261,481

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 26 August 2026 and were signed on its behalf by:

M F Coombes - Director

1.	STATUTORY INFORMATION

Cool - Crest Refrigeration 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 December 2024

159,615

22,331

51,099

233,045

Additions

-

7,995

-

7,995

At 30 November 2025

159,615

30,326

51,099

241,040

DEPRECIATION

At 1 December 2024

-

19,847

36,108

55,955

Charge for year

-

373

3,748

4,121

At 30 November 2025

-

20,220

39,856

60,076

NET BOOK VALUE

At 30 November 2025

159,615

10,106

11,243

180,964

At 30 November 2024

159,615

2,484

14,991

177,090

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

22,376

10,098

Other debtors

630

630

23,006

10,728

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

2,977

594

Taxation and social security

14,815

8,572

Other creditors

3,370

2,849

21,162

12,015

7.	ULTIMATE CONTROLLING PARTY

The company is under the control of the director Mr M F Coombes, who owns 100% of the issued share capital.