Keep It Cool Refrigeration Ltd 31/03/2026 iXBRL

Company registration number: 05378084

Keep It Cool Refrigeration Ltd

Unaudited filleted abridged financial statements

for the year ended

31 March 2026

Keep It Cool Refrigeration Ltd

Contents

Directors and other information

Accountants report

Abridged statement of financial position

Notes to the financial statements

Keep It Cool Refrigeration Ltd

Directors and other information


	Directors	Mr C G Patt
		Mrs H C Patt


	Secretary	Mrs H C Patt


	Company number	05378084


	Registered office	Office 8 The Barns
		Caddsdown Industrial Park
		Bideford
		Devon
		EX39 3BT


	Business address	Unit 4 & 5 Ashlaur Court
		Clovelly Road Industrial Estate
		Bideford
		Devon
		EX39 3HN


	Accountants	Giffords LLP
		Office 8 The Barns
		Caddsdown Industrial Park
		Bideford
		Devon
		EX39 3BT

Keep It Cool Refrigeration Ltd

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Keep It Cool Refrigeration Ltd

Year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Keep It Cool Refrigeration Ltd for the year ended 31 March 2026 which comprise the abridged statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/rulebook.

This report is made solely to the board of directors of Keep It Cool Refrigeration Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Keep It Cool Refrigeration Ltd and state those matters that we have agreed to state to the board of directors of Keep It Cool Refrigeration Ltd as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-audit-exempt-companies-jan-24.pdf To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Keep It Cool Refrigeration Ltd and its board of directors as a body for our work or for this report.

It is your duty to ensure that Keep It Cool Refrigeration Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Keep It Cool Refrigeration Ltd. You consider that Keep It Cool Refrigeration Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Keep It Cool Refrigeration Ltd. 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 statutory financial statements.

Giffords LLP

Chartered Certified Accountants

Office 8 The Barns

Caddsdown Industrial Park

Bideford

Devon

EX39 3BT

30 October 2026

Keep It Cool Refrigeration Ltd

Abridged statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Intangible assets	6	-		-
Tangible assets	7	388,781		470,712
		________		________
			388,781		470,712

Current assets
Stocks		169,750		144,750
Debtors		294,392		399,078
Cash at bank and in hand		564,031		354,721
		________		________
		1,028,173		898,549
Creditors: amounts falling due
within one year		( 263,185)		( 247,287)
		________		________
Net current assets			764,988		651,262
			________		________
Total assets less current liabilities			1,153,769		1,121,974

Creditors: amounts falling due
after more than one year			-		( 1,667)

Provisions for liabilities			( 60,492)		( 80,320)

			________		________
Net assets			1,093,277		1,039,987
			________		________

Capital and reserves
Called up share capital			2		2
Profit and loss account			1,093,275		1,039,985
			________		________
Shareholders funds			1,093,277		1,039,987
			________		________

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

All of the members have consented to the preparation of the abridged statement of financial position for the current year ending 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 04 October 2026 , and are signed on behalf of the board by:

Mr C G Patt

Director

Company registration number: 05378084

Keep It Cool Refrigeration Ltd

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England & Wales, company registration number 05378084 . The address of the registered office is Office 8 The Barns, Caddsdown Industrial Park, Bideford, Devon, EX39 3BT.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Goodwill	-	10 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Freehold property	-	2 %	straight line
Improvements to property	-	10 %	straight line
Plant and machinery	-	10 %	straight line
Motor vehicles	-	12.5 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 15 (2025: 18 ).

5. Profit before taxation

Profit before taxation is stated after charging/(crediting):

	2026	2025
	£	£
Depreciation of tangible assets	44,850	51,417
	________	________

6. Intangible assets


		£
	Cost
	At 1 April 2025 and 31 March 2026	186,000
		________
	Amortisation
	At 1 April 2025 and 31 March 2026	186,000
		________
	Carrying amount
	At 31 March 2026	-
		________
	At 31 March 2025	-
		________

7. Tangible assets


		£
	Cost
	At 1 April 2025	1,333,607
	Additions	6,621
	Disposals	( 204,336)
		________
	At 31 March 2026	1,135,892
		________
	Depreciation
	At 1 April 2025	862,895
	Charge for the year	44,850
	Disposals	( 160,634)
		________
	At 31 March 2026	747,111
		________
	Carrying amount
	At 31 March 2026	388,781
		________
	At 31 March 2025	470,712
		________

Included in cost of land and buildings is freehold land of £60,688 (2024: £60,688) which is not depreciated.