1 May 2022 false No description of principal activity Taxfiler 2023.11.1 3496029business:PrivateLimitedCompanyLtd2022-05-012023-04-30 34960292022-04-30 34960292022-05-012023-04-30 3496029business:AuditExemptWithAccountantsReport2022-05-012023-04-30 3496029business:FilletedAccounts2022-05-012023-04-30 34960292023-04-30 3496029business:Director12022-05-012023-04-30 3496029business:RegisteredOffice2022-05-012023-04-30 34960292022-04-30 3496029core:WithinOneYear2023-04-30 3496029core:WithinOneYear2022-04-30 3496029core:AfterOneYear2023-04-30 3496029core:AfterOneYear2022-04-30 3496029core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 3496029core:ShareCapitalcore:PreviouslyStatedAmount2022-04-30 3496029core:RevaluationReservecore:PreviouslyStatedAmount2023-04-30 3496029core:RevaluationReservecore:PreviouslyStatedAmount2022-04-30 3496029core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 3496029core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-04-30 3496029core:PreviouslyStatedAmount2023-04-30 3496029core:PreviouslyStatedAmount2022-04-30 3496029business:SmallEntities2022-05-012023-04-30 3496029countries:EnglandWales2022-05-012023-04-30 3496029core:FurnitureFittings2022-05-012023-04-30 3496029core:LandBuildings2022-04-30 3496029core:FurnitureFittings2022-04-30 3496029core:LandBuildings2022-05-012023-04-30 3496029core:LandBuildings2023-04-30 3496029core:FurnitureFittings2023-04-30 34960292021-05-012022-04-30 iso4217:GBP xbrli:pure
Company Registration No. 3496029 (England and Wales)
The Cold Consortium Limited Unaudited accounts for the year ended 30 April 2023
The Cold Consortium Limited Unaudited accounts Contents
Page
- 2 -
The Cold Consortium Limited Company Information for the year ended 30 April 2023
Director
B Radley-Gardner
Company Number
3496029 (England and Wales)
Registered Office
Unit 8, Holme Industrial Estate Skiff Lane, Holme on Spalding Moor YORK YO43 4BB United Kingdom
Accountants
Rees & Co Macclesfield Cheshire
- 3 -
The Cold Consortium Limited Accountants' report
Accountants' report to the director of The Cold Consortium Limited on the preparation of the unaudited statutory accounts for the year ended 30 April 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Cold Consortium Limited for the year ended 30 April 2023 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of The Cold Consortium Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of The Cold Consortium Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Cold Consortium Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that The Cold Consortium Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of The Cold Consortium Limited. You consider that The Cold Consortium Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of The Cold Consortium Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Rees & Co Macclesfield Cheshire 31 October 2023
- 4 -
The Cold Consortium Limited Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
756,705 
758,889 
Current assets
Inventories
230,000 
220,000 
Debtors
30,616 
74,178 
Cash at bank and in hand
175,021 
147,980 
435,637 
442,158 
Creditors: amounts falling due within one year
(64,600)
(101,801)
Net current assets
371,037 
340,357 
Total assets less current liabilities
1,127,742 
1,099,246 
Creditors: amounts falling due after more than one year
(141,891)
(168,829)
Provisions for liabilities
Deferred tax
(100,108)
(100,480)
Net assets
885,743 
829,937 
Capital and reserves
Called up share capital
200 
200 
Revaluation reserve
425,518 
425,518 
Profit and loss account
460,025 
404,219 
Shareholders' funds
885,743 
829,937 
For the year ending 30 April 2023 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 her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 October 2023 and were signed on its behalf by
B Radley-Gardner Director Company Registration No. 3496029
- 5 -
The Cold Consortium Limited Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
The Cold Consortium Limited is a private company, limited by shares, registered in England and Wales, registration number 3496029. The registered office is Unit 8, Holme Industrial Estate, Skiff Lane, Holme on Spalding Moor, YORK, YO43 4BB, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15%
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 6 -
The Cold Consortium Limited Notes to the Accounts for the year ended 30 April 2023
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2022
718,255 
190,218 
908,473 
Additions
- 
5,214 
5,214 
At 30 April 2023
718,255 
195,432 
913,687 
Depreciation
At 1 May 2022
- 
149,584 
149,584 
Charge for the year
- 
7,398 
7,398 
At 30 April 2023
- 
156,982 
156,982 
Net book value
At 30 April 2023
718,255 
38,450 
756,705 
At 30 April 2022
718,255 
40,634 
758,889 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
30,616 
74,178 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
49,455 
60,574 
Taxes and social security
8,635 
34,717 
Accruals
6,510 
6,510 
64,600 
101,801 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
7,238 
24,487 
Loans from directors
134,653 
144,342 
141,891 
168,829 
8
Average number of employees
During the year the average number of employees was 9 (2022: 9).
- 7 -