Absolute zero is the lowest limit of the thermodynamic temperature scale, a state at which the enthalpy and entropy of a cooled ideal gas reach their minimum value, taken as zero kelvins.
At zero kelvin (minus 273 degrees Celsius) the particles stop moving and all disorder disappears. Thus, nothing can be colder than absolute zero on the Kelvin scale.
According to kinetic theory of gases, the absolute zero temperature is attained when kinetic energy of the molecules is zero.

Potential energy is the energy possessed by a body for doing work, by virtue of its position.
m=Mass of the body
W= Weight of the body = m.g, and
h=Distance through which the body falls.
Potential energy = W.h=m.g.h