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REGISTERED NUMBER: 11768038 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2023

for

Coldstar (UK) Holdings Limited

Coldstar (UK) Holdings Limited (Registered number: 11768038)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Coldstar (UK) Holdings Limited

Company Information
for the Year Ended 31 October 2023







DIRECTOR: L Bryant





REGISTERED OFFICE: Unit 29
Old Mills Industrial Estate
Paulton
Bristol
Avon
BS39 7SU





REGISTERED NUMBER: 11768038 (England and Wales)





ACCOUNTANTS: Norton Accountancy Ltd
7 Soundwell Road
Staple Hill
Bristol
BS16 4QG

Coldstar (UK) Holdings Limited (Registered number: 11768038)

Balance Sheet
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 835,082 529,505

CURRENT ASSETS
Debtors 5 617,945 425,463
Investments 6 200 200
Cash at bank 275,121 593,609
893,266 1,019,272
CREDITORS
Amounts falling due within one year 7 80,476 278,133
NET CURRENT ASSETS 812,790 741,139
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,647,872

1,270,644

CREDITORS
Amounts falling due after more than one
year

8

94,633

76,729
NET ASSETS 1,553,239 1,193,915

CAPITAL AND RESERVES
Called up share capital 9 200 200
Retained earnings 1,553,039 1,193,715
SHAREHOLDERS' FUNDS 1,553,239 1,193,915

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 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.

Coldstar (UK) Holdings Limited (Registered number: 11768038)

Balance Sheet - continued
31 October 2023


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 August 2024 and were signed by:





L Bryant - Director


Coldstar (UK) Holdings Limited (Registered number: 11768038)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

Coldstar (UK) Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

Coldstar (UK) Holdings Limited (Registered number: 11768038)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

4. TANGIBLE FIXED ASSETS
Improvements
Freehold Long to Plant and
property leasehold property machinery Totals
£    £    £    £    £   
COST
At 1 November 2022 402,900 121,380 5,225 - 529,505
Additions 269,831 - - 35,746 305,577
At 31 October 2023 672,731 121,380 5,225 35,746 835,082
NET BOOK VALUE
At 31 October 2023 672,731 121,380 5,225 35,746 835,082
At 31 October 2022 402,900 121,380 5,225 - 529,505

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade debtors 520 520
Amounts owed by group undertakings 610,381 423,813
VAT 7,044 1,130
617,945 425,463

6. CURRENT ASSET INVESTMENTS
31.10.23 31.10.22
£    £   
Shares in group undertakings 200 200

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Hire purchase contracts 7,344 -
Trade creditors 3,268 1,686
Amounts owed to group undertakings - 223,277
Tax 1,845 1,637
Directors' current accounts 66,019 50,033
Accruals and deferred income 2,000 1,500
80,476 278,133

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.23 31.10.22
£    £   
Bounce back loan 9,375 10,814
Bank loans - 2-5 years 57,430 65,915
Hire purchase contracts 27,828 -
94,633 76,729

Coldstar (UK) Holdings Limited (Registered number: 11768038)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.10.23 31.10.22
value: £    £   
200 Ordinary 1 200 200

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the year end the company owed the director £66,019 (2022 - £50,033).

11. RELATED PARTY DISCLOSURES

During the year, total dividends of £42,840 were paid to the director .

Coldstar (UK) Holdings Ltd owns the shares in Coldstar (UK) Ltd and Coldstar Developments Ltd.

Coldstar (UK) Holdings Ltd owes Coldstar (UK) Ltd £0, at 31 October 2022 (2022 - £223,277).

Coldstar (UK) Holdings Ltd is owed £610,381 by Coldstar Developments Ltd at 31 October 2022 (2022 - £423,813)

All assets remain part of the group.

12. ULTIMATE CONTROLLING PARTY

The controlling party is L Bryant.