Ifria Cold Chain Development Company Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3

Registered number: 14495070

		31 December 2024		31 December 2023
	Notes	$	$	$	$
FIXED ASSETS
Investments	4		1,831,413		281,413

			1,831,413		281,413
CURRENT ASSETS
Debtors		1,331,682		157,456
Cash at bank and in hand		38,972		8,468

		1,370,654		165,924
Creditors: Amounts Falling Due Within One Year		(340,300 )		-

NET CURRENT ASSETS (LIABILITIES)			1,030,354		165,924

TOTAL ASSETS LESS CURRENT LIABILITIES			2,861,767		447,337

Creditors: Amounts Falling Due After More Than One Year			(2,641,123 )		-

NET ASSETS			220,644		447,337

CAPITAL AND RESERVES
Called up share capital	5		1,218,016		556,636
Profit and Loss Account			(997,372 )		(109,299 )

SHAREHOLDERS' FUNDS			220,644		447,337

Page 1

Page 2

Ifria Cold Chain Development Company Limited

Abridged Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2024 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr R Gani

Director

30/09/2025

The notes on page 3 form part of these financial statements.

1. General Information

Ifria Cold Chain Development Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14495070 . The registered office is 2nd Floor, 1 Earlham Street, London, WC2H 9LL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2023: NIL)

4. Investments

	Total
	$
Cost
As at 1 January 2024	281,413
Additions	1,550,000

As at 31 December 2024	1,831,413

Provision
As at 1 January 2024	-

As at 31 December 2024	-

Net Book Value
As at 31 December 2024	1,831,413

As at 1 January 2024	281,413

5. Share Capital

	31 December 2024	31 December 2023
	$	$
Allotted, Called up and fully paid	1,218,016	556,636