# COOL SALES DIRECT LIMITED (SC671079)

> COOL SALES DIRECT LIMITED is an active private limited company (company number SC671079) incorporated on 17 August 2020, registered in Dunfermline. Its registered activity is wholesale of other machinery and equipment (SIC 46690). Latest micro accounts cover the period ending 30 August 2025, showing net assets of £1,116, with 1 employee on average. As micro-entity accounts, no profit and loss account is filed, so turnover and profit are not public. Net assets fell 96% on the prior period (£26k).

- Status: Active
- Incorporated: 2020-08-17
- Registered office: Dunfermline, KY12 0HE
- SIC 46690: Wholesale of other machinery and equipment
- Next accounts due: 2027-05-30
- Confirmation statement due: 2027-08-31
- Accounts type: MICRO ENTITY

By net assets it sits in the lower half of 502 comparable companies in Other (median £27k, upper quartile £245k).

## Accounts (as filed)

| Period end | Net assets | Cash | Debtors | Creditors <1y | Turnover | Profit | Employees |
|---|---|---|---|---|---|---|---|
| 2025-08-30 | £1,116 | — | — | £98 | — | — | 1 |
| 2024-08-31 | £26k | — | — | £3,529 | — | — | 1 |

current ratio 73.61; size band micro.

## Filing and accounts signals (facts, not a rating)

- Net assets above zero: Net assets £1,116 at 30 August 2025
- Net assets down 25% or more on the prior period: -95.7% vs prior period
- Current assets at least 1.5× creditors within one year: Current ratio 73.61
- Incorporated five or more years ago: Incorporated 17 August 2020

How each signal is derived: https://firmoscan.com/methodology

## Persons with significant control

- Mr Steven Simpson Smeaton — owns 25–50% of shares; holds 25–50% of voting rights; can appoint or remove directors, since 2020-08-17
- Mr Ian Fraser Mckenzie — owns 25–50% of shares; holds 25–50% of voting rights; can appoint or remove directors, since 2020-08-17

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Source: Companies House register snapshot 2026-08-31, Open Government Licence v3.0. Information may have changed since that date and is not advice or a credit reference; check the official record before relying on it. Official record: https://find-and-update.company-information.service.gov.uk/company/SC671079
HTML: https://firmoscan.com/company/SC671079-cool-sales-direct-limited