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Registration number: 09078746

Northern Bloc Ice Cream Limited

Annual Report and Unaudited Financial Statements

for the Period from 1 May 2024 to 2 April 2025

 

Northern Bloc Ice Cream Limited

Contents

Balance Sheet

1 to 2

Notes to the Unaudited Financial Statements

3 to 10

 

Northern Bloc Ice Cream Limited

(Registration number: 09078746)
Balance Sheet as at 2 April 2025

Note

2025
£

2024
£

Fixed assets

 

Intangible assets

5

-

17,000

Tangible assets

6

-

777,051

 

-

794,051

Current assets

 

Stocks

8

-

896,953

Debtors

9

10,361

770,922

Investments

-

2

Cash at bank and in hand

 

420,700

43,444

 

431,061

1,711,321

Creditors: Amounts falling due within one year

10

(408,204)

(2,111,612)

Net current assets/(liabilities)

 

22,857

(400,291)

Total assets less current liabilities

 

22,857

393,760

Creditors: Amounts falling due after more than one year

10

(837,312)

(1,061,753)

Net liabilities

 

(814,455)

(667,993)

Capital and reserves

 

Called up share capital

421

421

Share premium reserve

4,566,527

4,566,527

Retained earnings

(5,381,403)

(5,234,941)

Shareholders' deficit

 

(814,455)

(667,993)

For the financial period ending 2 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 27 May 2025 and signed on its behalf by:
 

 

Northern Bloc Ice Cream Limited

(Registration number: 09078746)
Balance Sheet as at 2 April 2025

Mr D Mischendahl
Director

   
     
 

Northern Bloc Ice Cream Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 2 April 2025

1

General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
The Tannery
91 Kirkstall Road
Leeds
West Yorkshire
LS3 1HS

2

Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have not been prepared on a going concern basis. Post the financial year end the business assets will be sold and a liquidation process undertaken.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the company.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

Northern Bloc Ice Cream Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 2 April 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Leasehold Improvements

20% Straight line

Office equipment

33% Straight line

Coldroom Equipment

15% Straight line

Motor vehicles

25% Reducing balance

Fixtures and fittings

33% Straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the weighted average method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

 

Northern Bloc Ice Cream Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 2 April 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 5 (2024 - 35).

4

Loss before tax

Arrived at after charging/(crediting)

2025
£

2024
£

Depreciation expense

7,952

194,729

Amortisation expense

167

2,000

 

Northern Bloc Ice Cream Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 2 April 2025

5

Intangible assets

Goodwill
 £

Total
£

Cost or valuation

At 1 May 2024

20,000

20,000

Disposals

(20,000)

(20,000)

At 2 April 2025

-

-

Amortisation

At 1 May 2024

3,000

3,000

Amortisation charge

167

167

Amortisation eliminated on disposals

(3,167)

(3,167)

At 2 April 2025

-

-

Carrying amount

At 2 April 2025

-

-

At 30 April 2024

17,000

17,000

The aggregate amount of research and development expenditure recognised as an expense during the period is £- (2024 - £25,604).
 

 

Northern Bloc Ice Cream Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 2 April 2025

6

Tangible assets

Land and buildings
£

Furniture, fittings and equipment
 £

Motor vehicles
 £

Other tangible assets
£

Total
£

Cost or valuation

At 1 May 2024

298,328

87,935

17,836

1,112,558

1,516,657

Disposals

(298,328)

(87,935)

(17,836)

(1,112,558)

(1,516,657)

At 2 April 2025

-

-

-

-

-

Depreciation

At 1 May 2024

100,773

68,199

15,238

555,396

739,606

Charge for the period

5,019

1,333

56

9,877

16,285

Eliminated on disposal

(105,792)

(69,532)

(15,294)

(565,273)

(755,891)

At 2 April 2025

-

-

-

-

-

Carrying amount

At 2 April 2025

-

-

-

-

-

At 30 April 2024

197,555

19,736

2,598

557,162

777,051

Included within the net book value of land and buildings above is £Nil (2024 - £197,556) in respect of short leasehold land and buildings.
 

7

Investments

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

 

Northern Bloc Ice Cream Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 2 April 2025

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

2025

2024

Subsidiary undertakings

Northern Bloc Limited

122 North Street
Leeds
United Kingdom
LS7 1AF

United Kingdom

Ordinary Shares

0%

100%

Criterion Ices Limited

122 North Street
Leeds
United Kingdom
LS7 1AF

United Kingdom

Ordinary Shares

0%

100%

Subsidiary undertakings

Northern Bloc Limited

The principal activity of Northern Bloc Limited is Dormant.

Criterion Ices Limited

The principal activity of Criterion Ices Limited is Dormant.

8

Stocks

2025
£

2024
£

Other inventories

-

896,953

 

Northern Bloc Ice Cream Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 2 April 2025

9

Debtors

Current

2025
£

2024
£

Trade debtors

288

600,080

Prepayments

-

142,992

Other debtors

10,073

27,850

 

10,361

770,922

10

Creditors

Creditors: amounts falling due within one year

Note

2025
£

2024
£

Due within one year

 

Loans and borrowings

11

7,853

399,984

Trade creditors

 

-

637,780

Taxation and social security

 

-

294,073

Accruals and deferred income

 

25,000

395,757

Other creditors

 

375,351

384,018

 

408,204

2,111,612

Creditors: amounts falling due after more than one year

Note

2025
£

2024
£

Due after one year

 

Loans and borrowings

11

-

125,833

Other non-current financial liabilities

 

837,312

935,920

 

837,312

1,061,753

 

Northern Bloc Ice Cream Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 2 April 2025

11

Loans and borrowings

Non-current loans and borrowings

2025
£

2024
£

Bank borrowings

-

10,833

Other borrowings

-

115,000

-

125,833

Current loans and borrowings

2025
£

2024
£

Bank borrowings

-

10,000

Bank overdrafts

-

382,130

Other borrowings

7,853

7,854

7,853

399,984