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Registration number: 11441292

Snow Business Holdings Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2025

Snow Business Holdings Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Snow Business Holdings Ltd

Company Information

Directors | DE Crownshaw Mrs L M Crownshaw Miss A B Rundle

Registered office | The Snow Mill Bridge Road Ebley Stroud Gloucestershire GL5 4TR

Accountants | Clement Rabjohns Limited Chartered Accountants111/113 High Street Evesham Worcestershire WR11 4XP

Snow Business Holdings Ltd

(Registration number: 11441292)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property | 4 | 2,000,000 | 2,000,000
Investments | 5 | 1,001 | 1,001
|  | 2,001,001 | 2,001,001
Current assets |  |  |
Cash at bank and in hand |  | 288,832 | 209,368
Creditors: Amounts falling due within one year | 6 | (40,334) | (35,887)
Net current assets |  | 248,498 | 173,481
Total assets less current liabilities |  | 2,249,499 | 2,174,482
Provisions for liabilities |  | (227,316) | (227,316)
Net assets |  | 2,022,183 | 1,947,166
Capital and reserves |  |  |
Called up share capital |  | 2,000 | 2,000
Other reserves |  | 681,949 | 681,949
Retained earnings |  | 1,338,234 | 1,263,217
Shareholders' funds |  | 2,022,183 | 1,947,166

For the financial year ending 30 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 year 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 August 2025 and signed on its behalf by:

......................................... DE Crownshaw Director

Snow Business Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Snow Mill Bridge Road
Ebley
Stroud
Gloucestershire
GL5 4TR
United Kingdom

These financial statements were authorised for issue by the Board on 26 August 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

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.

Revenue recognition

Turnover comprises the fair value of the consideration receivable in respect of rental income for properties held. Rental income is invoiced in advance on a monthly basis.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Snow Business Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Snow Business Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4 | Investment properties

| 2025 £
At 1 May | 2,000,000
At 30 April | 2,000,000

The investment properties were reviewed by the Directors as at 30 April 2024 and agree that the market value based upon similar properties in the local area is the same as at 30 April 2023.

There has been no valuation of investment property by an independent valuer.

5 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 1,001 | 1,001

Subsidiaries | £
Cost or valuation
At 1 May 2024 | 1,001
Carrying amount
At 30 April 2025 | 1,001
At 30 April 2024 | 1,001

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:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Snow Business International Limited | Snow Mill Bridge Road, Ebley, Stroud, England, GL5 4TRUK |
Ordinary
100%
100%
Snow Business Ltd | Snow Mill Bridge Road, Ebley, Stroud, England, GL5 4TRUK |
Ordinary
100%
100%

Snow Business Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Subsidiary undertakings
Snow Business International Limited The principal activity of Snow Business International Limited is that of the sale of artifical snow and winter effects.
Snow Business Ltd The principal activity of Snow Business Ltd is that of a dormant company.

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 31,672 | 27,224
Accruals and deferred income | 1,278 | 1,278
Other creditors | 7,384 | 7,385
| 40,334 | 35,887