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Registered number: 11634182
The Chillerman Ltd
Unaudited Financial Statements
For The Year Ended 30 October 2025
The Wow Company UK Ltd
3rd Floor, 86-90 Paul Street
London
EC2A 4NE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11634182
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,534 203
3,534 203
CURRENT ASSETS
Debtors 5 18,773 8,268
Cash at bank and in hand 3,195 2,620
21,968 10,888
Creditors: Amounts Falling Due Within One Year 6 (44,434 ) (28,125 )
NET CURRENT ASSETS (LIABILITIES) (22,466 ) (17,237 )
TOTAL ASSETS LESS CURRENT LIABILITIES (18,932 ) (17,034 )
Creditors: Amounts Falling Due After More Than One Year 7 (4,719 ) (6,428 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,000 ) -
NET LIABILITIES (24,651 ) (23,462 )
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account (24,751 ) (23,562 )
SHAREHOLDERS' FUNDS (24,651) (23,462)
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For the year ending 30 October 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.
On behalf of the board
Mr Timothy Robertson
Director
30 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
The Chillerman Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 11634182 . The registered office is 38 Wickham Court Southwick Road, Fareham, Hampshire, United Kingdom, PO17 6JS.
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 directors believe the company to be a going concern and will continue to give their support to the company over the next 12 months.
2.3. Turnover
Turnover is measured at the fair value of the consideration received, net of discounts and value added taxes. Turnover is recognised at the point of invoice. 
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:
Tools and equipment 33.33% straight line
Motor vehicles 33.33% and 20% straight line
Fixtures and fittings 33.33% straight line
Computer equipment 33.33% straight line
2.5. Financial Instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument. 
Trade debtors and creditors are classified as basic financial instruments and are recognised at transaction price less any impairment. A provision is established when there is objective evidence that the company will not be able to collect all amounts due. 
Other debtors and creditors are measured at amortised cost using the effective interest rate method. 
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts. 
Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received. 
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2.6. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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
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 asset reflects 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.
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3. Average Number of Employees
2025 2024
Average number of employees, including directors, during the year 1 1
1 1
4. Tangible Assets
Tools and equipment Motor vehicles Fixtures and fittings Computer equipment Total
£ £ £ £ £
Cost
As at 1 November 2024 5,952 6,795 3,495 640 16,882
Additions - 3,795 - - 3,795
As at 30 October 2025 5,952 10,590 3,495 640 20,677
Depreciation
As at 1 November 2024 5,749 6,795 3,495 640 16,679
Provided during the period 96 368 - - 464
As at 30 October 2025 5,845 7,163 3,495 640 17,143
Net Book Value
As at 30 October 2025 107 3,427 - - 3,534
As at 1 November 2024 203 - - - 203
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 17,464 6,934
Other debtors 1,309 1,334
18,773 8,268
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,497 2,043
Bank loans and overdrafts 1,749 1,789
Other creditors 5,487 5,500
Taxation and social security 33,701 18,793
44,434 28,125
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7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 4,719 6,428
8. Directors Advances, Credits and Guarantees
Included within Debtors are loans to a director. The balance at the year end was £1,309 (2024 : £1,334).
The above loan is unsecured, interest free and repayable on demand.
9. Dividends
The dividend was paid unknowingly and the Director undertakes to make no further distribution until such time as there are reserves available for the purpose.
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