Acorah Software Products - Accounts Production 19.4.351 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 05156691 Mr Richard Forber Mrs Isobel Forber iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05156691 2024-12-31 05156691 2025-12-31 05156691 2025-01-01 2025-12-31 05156691 frs-core:CurrentFinancialInstruments 2025-12-31 05156691 frs-core:Non-currentFinancialInstruments 2025-12-31 05156691 frs-core:ComputerEquipment 2025-12-31 05156691 frs-core:ComputerEquipment 2025-01-01 2025-12-31 05156691 frs-core:ComputerEquipment 2024-12-31 05156691 frs-core:FurnitureFittings 2025-12-31 05156691 frs-core:FurnitureFittings 2025-01-01 2025-12-31 05156691 frs-core:FurnitureFittings 2024-12-31 05156691 frs-core:MotorVehicles 2025-12-31 05156691 frs-core:MotorVehicles 2025-01-01 2025-12-31 05156691 frs-core:MotorVehicles 2024-12-31 05156691 frs-core:PlantMachinery 2025-12-31 05156691 frs-core:PlantMachinery 2025-01-01 2025-12-31 05156691 frs-core:PlantMachinery 2024-12-31 05156691 frs-core:WithinOneYear 2025-12-31 05156691 frs-core:ShareCapital 2025-12-31 05156691 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05156691 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05156691 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05156691 frs-bus:SmallEntities 2025-01-01 2025-12-31 05156691 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05156691 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05156691 frs-bus:Director1 2025-01-01 2025-12-31 05156691 frs-bus:Director1 2024-12-31 05156691 frs-bus:Director1 2025-12-31 05156691 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 05156691 frs-countries:EnglandWales 2025-01-01 2025-12-31 05156691 2023-12-31 05156691 2024-12-31 05156691 2024-01-01 2024-12-31 05156691 frs-core:CurrentFinancialInstruments 2024-12-31 05156691 frs-core:Non-currentFinancialInstruments 2024-12-31 05156691 frs-core:WithinOneYear 2024-12-31 05156691 frs-core:ShareCapital 2024-12-31 05156691 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 05156691
UK Cooling Solutions Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05156691
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 53,337 73,228
53,337 73,228
CURRENT ASSETS
Stocks 5 64,464 (25,491 )
Debtors 6 393,425 298,604
Cash at bank and in hand 118,571 560
576,460 273,673
Creditors: Amounts Falling Due Within One Year 7 (654,530 ) (317,260 )
NET CURRENT ASSETS (LIABILITIES) (78,070 ) (43,587 )
TOTAL ASSETS LESS CURRENT LIABILITIES (24,733 ) 29,641
Creditors: Amounts Falling Due After More Than One Year 8 (44,869 ) -
NET (LIABILITIES)/ASSETS (69,602 ) 29,641
CAPITAL AND RESERVES
Called up share capital 10 5 5
Profit and Loss Account (69,607 ) 29,636
SHAREHOLDERS' FUNDS (69,602) 29,641
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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 member has 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.
On behalf of the board
Mr Richard Forber
Director
24 October 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
UK Cooling Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05156691 . The registered office is 40 Wharfside, Bletchley, Milton Keynes, MK2 2AZ.
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. Going Concern Disclosure
The company has had a difficult trading year and incurred one off expenses.  However the director believes that trading will improve and as such, has pledged to support the business for a period of at least 12 months from the date of signing these statements.
Accordingly the accounts have been prepared under the going concern basis.
2.3. 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.
2.4. 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 20% straight line
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% straight line
Computer Equipment 25% straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under 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 the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued 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 reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2024: 26)
21 26
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2025 58,771 75,567 4,707 33,717 172,762
Additions - - - 1,644 1,644
Disposals - (7,225 ) - (26,251 ) (33,476 )
As at 31 December 2025 58,771 68,342 4,707 9,110 140,930
Depreciation
As at 1 January 2025 32,721 35,658 704 30,451 99,534
Provided during the period 6,913 8,630 704 2,182 18,429
Disposals - (4,828 ) - (25,542 ) (30,370 )
As at 31 December 2025 39,634 39,460 1,408 7,091 87,593
Net Book Value
As at 31 December 2025 19,137 28,882 3,299 2,019 53,337
As at 1 January 2025 26,050 39,909 4,003 3,266 73,228
5. Stocks
2025 2024
£ £
Stock 42,324 34,955
Work in progress 22,140 (60,446 )
64,464 (25,491 )
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 224,445 248,433
Other debtors 168,980 50,171
393,425 298,604
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 7,012 14,660
Trade creditors 293,270 93,309
Bank loans and overdrafts 35,393 153,353
Other loans 21,595 -
Other creditors 221,456 67,537
Taxation and social security 75,804 (11,599 )
654,530 317,260
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 44,869 -
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 7,012 14,660
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 5 5
11. Pension Commitments
The company operates a defined contribution pension scheme for .... The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £7,535 (PY £11,338) were due to the fund. They are included in Other Creditors.
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12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Richard Forber 11,042 133,003 89,253 - 54,793
The above loan is unsecured, interest free and repayable on demand.
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