REGISTERED NUMBER: SC667259 (Scotland)

Unaudited Financial Statements for the Year Ended 31 July 2026

for

Better Cooling Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Brian T Carberry

REGISTERED OFFICE:

Flat 2

Low Craigton House

Milngavie

Glasgow

G62 7HF

REGISTERED NUMBER:

SC667259 (Scotland)

ACCOUNTANTS:

Stevenson & Kyles

Chartered Accountants

25 Sandyford Place

Glasgow

G3 7NG

FIXED ASSETS

Tangible assets

4

7,205

9,607

CURRENT ASSETS

Debtors

5

29,500

21,876

Cash in hand

500

500

30,000

22,376

CREDITORS

Amounts falling due within one year

6

8,668

11,842

NET CURRENT ASSETS

21,332

10,534

TOTAL ASSETS LESS CURRENT LIABILITIES

28,537

20,141

CREDITORS

Amounts falling due after more than one year

7

(1,331

)

(3,329

)

PROVISIONS FOR LIABILITIES

8

(1,369

)

(1,825

)

NET ASSETS

25,837

14,987

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

25,836

14,986

SHAREHOLDERS' FUNDS

25,837

14,987

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 30 September 2026 and were signed by:

Brian T Carberry - Director

1.	STATUTORY INFORMATION

Better Cooling Services Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fittings and equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Financial instruments

Basic financial instruments, including debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fittings

and

Motor

equipment

vehicles

Totals

£

£

£

COST

At 1 August 2025

and 31 July 2026

139

22,698

22,837

DEPRECIATION

At 1 August 2025

107

13,123

13,230

Charge for year

8

2,394

2,402

At 31 July 2026

115

15,517

15,632

NET BOOK VALUE

At 31 July 2026

24

7,181

7,205

At 31 July 2025

32

9,575

9,607

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 August 2025

and 31 July 2026

22,698

DEPRECIATION

At 1 August 2025

13,123

Charge for year

2,394

At 31 July 2026

15,517

NET BOOK VALUE

At 31 July 2026

7,181

At 31 July 2025

9,575

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

29,500

21,876

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

1,998

1,998

Trade creditors

-

314

Taxation and social security

4,879

6,446

Other creditors

1,791

3,084

8,668

11,842

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

1,331

3,329

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

1,369

1,825

Deferred

tax

£

Balance at 1 August 2025

1,825

Provided during year

(456

)

Balance at 31 July 2026

1,369

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1

Ordinary

£1

1

1