KEEP IT COOL LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs N J Hicks

REGISTERED OFFICE:

Low Ridge

10 Highfield Close

East Morton

Keighley

BD20 5SG

REGISTERED NUMBER:

09048529 (England and Wales)

ACCOUNTANTS:

Wilkinson and Partners

Suite 1.07

International Dev. Centre

Valley Road

Ilkley

West Yorkshire

LS29 8AL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,109,458

889,795

1,109,458

889,795

CURRENT ASSETS

Debtors

6

543,974

441,170

Cash at bank and in hand

559,146

585,282

1,103,120

1,026,452

CREDITORS

Amounts falling due within one year

7

674,603

648,362

NET CURRENT ASSETS

428,517

378,090

TOTAL ASSETS LESS CURRENT LIABILITIES

1,537,975

1,267,885

CREDITORS

Amounts falling due after more than one year

8

(463,740

)

(366,968

)

PROVISIONS FOR LIABILITIES

10

(277,365

)

(218,615

)

NET ASSETS

796,870

682,302

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

796,770

682,202

SHAREHOLDERS' FUNDS

796,870

682,302

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 September 2026 and were signed by:

Mrs N J Hicks - Director

1.	STATUTORY INFORMATION

Keep It Cool 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

at varying rates on cost

Motor vehicles

-

at varying rates on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2025 - 30 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2025

and 30 June 2026

60,000

AMORTISATION

At 1 July 2025

and 30 June 2026

60,000

NET BOOK VALUE

At 30 June 2026

-

At 30 June 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 July 2025

44,604

1,711,092

1,755,696

Additions

5,920

594,909

600,829

Disposals

-

(78,325

)

(78,325

)

At 30 June 2026

50,524

2,227,676

2,278,200

DEPRECIATION

At 1 July 2025

44,168

821,733

865,901

Charge for year

2,337

378,829

381,166

Eliminated on disposal

-

(78,325

)

(78,325

)

At 30 June 2026

46,505

1,122,237

1,168,742

NET BOOK VALUE

At 30 June 2026

4,019

1,105,439

1,109,458

At 30 June 2025

436

889,359

889,795

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade debtors

374,100

291,074

Other debtors

40,267

35,672

Directors' current accounts

108,774

92,186

Prepayments

20,833

22,238

543,974

441,170

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Bank loans and overdrafts

2,626

10,510

Hire purchase contracts (see note 9)

351,665

284,716

Trade creditors

143,512

199,946

Tax

14,531

53,943

Social security and other taxes

21,182

20,637

VAT

97,771

31,482

Other creditors

8,716

20,290

Accrued expenses

34,600

26,838

674,603

648,362

The Directors Loan Account(s) are interest free and repayable on demand.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.26

30.6.25

£

£

Hire purchase contracts (see note 9)

463,740

366,968

9.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

30.6.26

30.6.25

£

£

Net obligations repayable:

Within one year

351,665

284,716

Between one and five years

463,740

366,968

815,405

651,684

10.	PROVISIONS FOR LIABILITIES

30.6.26

30.6.25

£

£

Deferred tax

277,365

218,615

Deferred

tax

£

Balance at 1 July 2025

218,615

Accelerated capital allowances

58,750

Losses carried forward

Balance at 30 June 2026

277,365

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.26

30.6.25

value:

£

£

100

Ordinary

1.00

100

100

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs N J Hicks.