Coolfactor Services Limited

	Page
Company Information	1
Directors' Report	2
Accountants' Report	3
Profit and Loss Account	4
Balance Sheet	5—6
Statement of Changes in Equity	7
Notes to the Financial Statements	8—11

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Company No. 01973251

Directors' Report For the Period 1 October 2024 to 31 March 2025

Directors' Report

The directors present their report and the financial statements for the period ended 31 March 2025.

Directors

The directors who held office during the period were as follows:

Mr Daniel Hudson

Mr Andrew Mellor

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

On behalf of the board

Mr Daniel Hudson

Director

22/09/2026

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Coolfactor Services Limited

Accountants' Report

For the Period 1 October 2024 to 31 March 2025

Accountants' Report

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Coolfactor Services Limited for the period 1 October 2024 to 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Coolfactor Services Limited for the period 1 October 2024 to 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to 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 http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Coolfactor Services Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Coolfactor Services Limited and state those matters that we have agreed to state to the directors of Coolfactor Services Limited , 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 Coolfactor Services Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that Coolfactor Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Coolfactor Services Limited . You consider that Coolfactor Services Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit of the accounts of Coolfactor Services Limited . 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 financial statements.

22/09/2026

Aspreys Accountants

No.5 The Heights

Brooklands

Weybridge

Surrey

KT13 0NY

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Coolfactor Services Limited

Profit and Loss Account

For the Period 1 October 2024 to 31 March 2025

Profit and Loss Account

		31 March 2025	30 September 2024
	Notes	£	£
TURNOVER		1,704,375	5,072,573
Cost of sales		(1,285,882 )	(4,004,892 )

GROSS PROFIT		418,493	1,067,681

Administrative expenses		(466,860 )	(1,146,313 )

OPERATING LOSS		(48,367 )	(78,632 )
Exceptional items		-	(169,749)
Interest payable and similar charges		(56,677 )	(169,010 )

LOSS FOR THE FINANCIAL PERIOD		(105,044 )	(417,391 )

The notes on pages 8 to 11 form part of these financial statements.

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Coolfactor Services Limited

Balance Sheet

As At 31 March 2025

Balance Sheet

		31 March 2025		30 September 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,910		7,267

			5,910		7,267
CURRENT ASSETS
Stocks	5	3,681		3,681
Debtors	6	748,659		516,667
Cash at bank and in hand		43,776		20,336

		796,116		540,684
Creditors: Amounts falling due within one year	7	(1,236,931 )		(907,812 )

NET CURRENT ASSETS (LIABILITIES)			(440,815 )		(367,128 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(434,905 )		(359,861 )

Creditors: Amounts falling due after more than one year	8		(87,500 )		(57,500 )

NET LIABILITIES			(522,405 )		(417,361 )

CAPITAL AND RESERVES
Called up share capital	9		30		30
Profit and Loss Account			(522,435 )		(417,391 )

SHAREHOLDERS' FUNDS			(522,405)		(417,361)

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Coolfactor Services Limited

Balance Sheet (continued)

As At 31 March 2025

For the period ending 31 March 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

On behalf of the board

Mr Daniel Hudson

Director

22/09/2026

The notes on pages 8 to 11 form part of these financial statements.

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Coolfactor Services Limited

Statement of Changes in Equity

For the Period 1 October 2024 to 31 March 2025

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 April 2023	30	-	30
Loss for the period and total comprehensive income	-	(417,391 )	(417,391)

As at 30 September 2024 and 1 October 2024	30	(417,391 )	(417,361)


Loss for the period and total comprehensive income	-	(105,044 )	(105,044)

As at 31 March 2025	30	(522,435 )	(522,405)

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Coolfactor Services Limited

Notes to the Financial Statements

For the Period 1 October 2024 to 31 March 2025

Notes to the Financial Statements

1. General Information

Coolfactor Services Limited is a private company limited by shares, and is incorporated in England & Wales (registered number 01973251 .) Its registered office is located at No. 5 The Heights, Brooklands, Weybridge, Surrey, KT13 0NY

The principal activity of the company continued to be that of plumbing, heat and air-conditioning installation.

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.

The financial statements are presented in sterling, which is the functional currency of the company.

2.2. Going Concern Disclosure

The directors intend to provide financial support to the company if and when it is needed, so that it can meet its financial obligations as they fall due and continue in operational existence for the foreseeable future. The going concern basis is therefore considered to be appropriate in the preparation of these financial statements.

2.3. Turnover

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

Turnover from the sale of goods is recognised when the company has fulfilled its contractual obligations and the significant risks and rewards of ownership of the goods has transferred to the customer. This is usually at the point that the customer has taken delivery of the goods.

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

Turnover is recognised when it can be estimated reliably by reference to the stage of completion of the project as at the balance sheet date.

2.4. 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:

Plant & Machinery	25% straight line
Computer Equipment	25% straight line

2.5. Stocks and Work in Progress

Stocks are stated at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Work-in-progress is valued at the lower of cost and net realisable value and is reflected in the financial statements on a contract-by-contract basis by recording turnover and related costs as contract activity progresses.

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Coolfactor Services Limited

Notes to the Financial Statements (continued)

For the Period 1 October 2024 to 31 March 2025

2.6. Financial Instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, and loans with related parties and other third parties.

Financial Assets

Basic financial assets, including trade and other receivables, and cash and bank balances are recognised at transaction price, less any impairment.

Financial Liabilities

Basic financial liabilities, including trade and other payables, are recognised at transaction price, less any impairment, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 26 (2024: 26)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 October 2024	7,000	3,856	10,856

As at 31 March 2025	7,000	3,856	10,856

Depreciation
As at 1 October 2024	2,625	964	3,589
Provided during the period	875	482	1,357

As at 31 March 2025	3,500	1,446	4,946

Net Book Value
As at 31 March 2025	3,500	2,410	5,910

As at 1 October 2024	4,375	2,892	7,267

5. Stocks

	31 March 2025	30 September 2024
	£	£
Stock	3,681	3,681

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Coolfactor Services Limited

Notes to the Financial Statements (continued)

For the Period 1 October 2024 to 31 March 2025

6. Debtors

	31 March 2025	30 September 2024
	£	£
Due within one year
Trade debtors	734,886	475,312
Other debtors	13,773	41,355

	748,659	516,667

7. Creditors: Amounts falling due within one year

	31 March 2025	30 September 2024
	£	£
Trade creditors	340,719	407,342
Other loans	-	30,000
Other creditors	677,729	263,611
Taxation and social security	218,483	206,859

	1,236,931	907,812

Within other creditors is an amount oustanding to the pension scheme of £4,157.

8. Creditors: Amounts falling due after more than one year

	31 March 2025	30 September 2024
	£	£
Other loans	87,500	57,500

9. Share Capital

	31 March 2025	30 September 2024
	£	£
Allotted, Called up and fully paid	30	30

10. Other Commitments

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

	31 March 2025	30 September 2024
	£	£
Not later than one year	33,871	33,871

	33,871	33,871

The above amount relates to office rental.

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Coolfactor Services Limited

Notes to the Financial Statements (continued)

For the Period 1 October 2024 to 31 March 2025

11. Related Party Transactions

At the balance sheet date, the company owed £87,500 (2024: £87,500) to Venture Engineering Capital Ltd.

During the period, the company paid for services of: £6,000 (2024: £16,000) from Venture Engineering Capital Ltd

Venture Engineering Capital Ltd

Company owned by Katie Mellor who is the wife of Andrew Mellor, a director of Coolfactor Services Ltd

12. Ultimate Controlling Party

The company's ultimate controlling party is Andrew Mellor , by virtue of his shareholding in the company.

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