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COLD SNAP LIMITED

Registered Number
05029239
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2025

COLD SNAP LIMITED
Company Information
for the year from 1 July 2024 to 30 June 2025

Director

FINDLAY, Sally

Company Secretary

FINDLAY, Sally

Registered Address

4 Linden Gardens
Heathfield
TN21 0DP

Registered Number

05029239 (England and Wales)
COLD SNAP LIMITED
Balance Sheet as at
30 June 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Intangible assets33,6614,732
Tangible assets41,330245
Investments5-2
4,9914,979
Current assets
Debtors7,0664,793
Cash at bank and on hand10,74019,866
17,80624,659
Creditors amounts falling due within one year6(10,779)(28,272)
Net current assets (liabilities)7,027(3,613)
Total assets less current liabilities12,0181,366
Net assets12,0181,366
Capital and reserves
Called up share capital100100
Profit and loss account11,9181,266
Shareholders' funds12,0181,366
The financial statements were approved and authorised for issue by the Director on 15 August 2025, and are signed on its behalf by:
FINDLAY, Sally
Director
Registered Company No. 05029239
COLD SNAP LIMITED
Notes to the Financial Statements
for the year ended 30 June 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery4
Fixtures and fittings4
Office Equipment3
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20252024
Average number of employees during the year32
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 July 2417,20517,205
At 30 June 2517,20517,205
Amortisation and impairment
At 01 July 2412,47312,473
Charge for year1,0711,071
At 30 June 2513,54413,544
Net book value
At 30 June 253,6613,661
At 30 June 244,7324,732
4.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 July 2413,7902,39610,42126,607
Additions--1,3381,338
At 30 June 2513,7902,39611,75927,945
Depreciation and impairment
At 01 July 2413,7902,39610,17626,362
Charge for year--253253
At 30 June 2513,7902,39610,42926,615
Net book value
At 30 June 25--1,3301,330
At 30 June 24--245245
5.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 July 2422
Disposals(2)(2)
Net book value
At 30 June 25--
At 30 June 2422

Notes

1Investments in group undertakings and participating interests
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables1,9525,654
Taxation and social security2,5401,957
Other creditors5,54219,916
Accrued liabilities and deferred income745745
Total10,77928,272
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.