Company registration number: 15611771
Annual report and unaudited financial statements
for the year ended 30 April 2026
for
Caspian Cooling Ltd
Pages for filing with the Registrar
Company registration number: 15611771
Caspian Cooling Ltd
Balance sheet
as at 30 April 2026
30 Apr 26 30 Apr 25
Note £ £ £ £
Fixed assets
Tangible assets 4 14,763 19,684
14,763 19,684
Current assets
Cash at bank and in hand - 7,842
- 7,842
Creditors: amounts falling due within one year
(2,052) (15,695)
Net current liabilities (2,052) (7,853)
Total assets less current liabilities 12,711 11,831
NET ASSETS 12,711 11,831
Capital and reserves
Called up share capital 1 1
Profit and loss account 12,710 11,830
TOTAL EQUITY 12,711 11,831
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 April 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 15611771
Caspian Cooling Ltd
Balance sheet - continued
as at 30 April 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr M Noghani Bahambari, Director
26 October 2026
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Caspian Cooling Ltd
Notes to the financial statements
for the year ended 30 April 2026
1 Company information
Caspian Cooling Ltd is a private company registered in England and Wales. Its registered number is 15611771. The company is limited by shares. Its registered office is Unit 6 13 Wadsworth Industrial Park, Bolton, BL3 6SS.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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.
Plant and machinery etc.:
Equipments - 20% straight line
VAN - 20% straight line
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
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Caspian Cooling Ltd
Notes to the financial statements - continued
for the year ended 30 April 2026
3 Average number of employees
During the year the average number of employees was 2 (2025 - 1).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 May 2025 24,605
At 30 April 2026 24,605
Depreciation
At 1 May 2025 4,921
Charge for year 4,921
At 30 April 2026 9,842
Net book value
At 30 April 2026 14,763
At 30 April 2025 19,684
Cost or valuation at 30 April 2026 is represented by:
Plant and machinery etc.

£
Valuation in 2025 -
Cost 24,605
24,605
If Plant and machinery had not been revalued, 24605 would have been included at the following historical cost:
30 Apr 26 30 Apr 25
£ £
Cost 24,605 19,648
Accumulated depreciation 9,842 4,921
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Caspian Cooling Ltd
Notes to the financial statements - continued
for the year ended 30 April 2026
5 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the periods ended 30 April 2026 and 30 April 2025.
30 Apr 26 30 Apr 25
£ £
Balance outstanding at start of year 12,382 -
Amounts advanced - 12,382
Amounts repaid (12,382) -
Balance outstanding at end of year - 12,382
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