L H Cooling Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 07356619

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		82,969		112,632

			82,969		112,632
CURRENT ASSETS
Debtors		38,478		67,103
Cash at bank and in hand		79,915		93,623

		118,393		160,726
Creditors: Amounts Falling Due Within One Year		(38,007 )		(41,468 )

NET CURRENT ASSETS (LIABILITIES)			80,386		119,258

TOTAL ASSETS LESS CURRENT LIABILITIES			163,355		231,890

Creditors: Amounts Falling Due After More Than One Year			(77,927 )		(82,072 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(20,742 )		(28,158 )

NET ASSETS			64,686		121,660

CAPITAL AND RESERVES
Called up Share Capital	6		100		100
Profit and Loss Account			64,586		121,560

SHAREHOLDERS' FUNDS			64,686		121,660

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L H Cooling Limited

Abridged Balance Sheet (continued)

As At 31 December 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Lee Hardman

Director

9th September 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

L H Cooling Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07356619 . The registered office is 176 Middlewich Road, Sandbach, Cheshire, CW11 1JD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor vehicles	25% reducing balance
Computer equipment	33% Straight Line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.5. Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the profit and loss account, 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.

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L H Cooling Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Deferred Taxation

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 period 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. Average Number of Employees

Average number of employees, including directors, during the year was 5 (2024: 5)

4. Tangible Assets

	Total
	£
Cost
As at 1 January 2025	154,933
Additions	21,775
Disposals	(50,683 )

As at 31 December 2025	126,025

Depreciation
As at 1 January 2025	42,301
Provided during the period	31,758
Disposals	(31,003 )

As at 31 December 2025	43,056

Net Book Value
As at 31 December 2025	82,969

As at 1 January 2025	112,632

5. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	20,979	16,939
Later than one year and not later than five years	77,927	82,072

	98,906	99,011

	98,906	99,011

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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