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Registered number: 00832985
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MARCH 2025
| HOTFROST LIMITED
HOTFROST LIMITED |  |
COMPANY INFORMATION
Directors | G N Batt
| S A Batt
Company secretary | S A Batt
Registered number | 00832985
Registered office | 72/76 Brighton Road
| Surbiton
| Surrey
| KT6 5PS
Accountants | Menzies LLP
| Chartered Accountants
| Magna House
| 18-32 London Road
| Staines-Upon-Thames
| TW18 4BP
Bankers | National Westminster Bank plc
| 3 High Street
| Maidstone
| Kent
| ME14 1HJ
HOTFROST LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 6
HOTFROST LIMITED REGISTERED NUMBER:00832985 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 58,538 |  | 63,432
Investments | 5 |  | 2 |  | 2
|  |  | 58,540 |  | 63,434
Current assets |  |  |  |  |
Stocks |  | 477,001 |  | 513,855 |
Debtors: amounts falling due within one year | 6 | 455,297 |  | 442,068 |
Cash at bank and in hand |  | 1,658,166 |  | 1,597,486 |
|  | 2,590,464 |  | 2,553,409 |
Creditors: amounts falling due within one year | 7 | (300,541) |  | (258,398) |
Net current assets |  |  | 2,289,923 |  | 2,295,011
Total assets less current liabilities |  |  | 2,348,463 |  | 2,358,445
Net assets |  |  | 2,348,463 |  | 2,358,445
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 5,000 |  | 5,000
Capital redemption reserve |  |  | 35,000 |  | 35,000
Profit and loss account |  |  | 2,308,463 |  | 2,318,445
|  |  | 2,348,463 |  | 2,358,445
Page 1
HOTFROST LIMITED REGISTERED NUMBER:00832985 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
G N Batt
Director
Date: 4 February 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
HOTFROST LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Hotfrost Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office and principal place of business is disclosed on the company information page of these financial statements. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Exemption from preparing consolidated financial statements
The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Turnover
Turnover is generated by the sales of heating, refrigeration, ventilation and air conditioning equipment and is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 2% straight line
|  |  |  | Motor vehicles | - | 20% straight line
|  |  |  | Fixtures and fittings | - | 15% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 3
HOTFROST LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.6 | Financial instruments
The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
| 2.7 | Operating leases: the company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.8 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
| 2.9 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income.
3. | Employees
| The average monthly number of employees, including directors, during the year was 12 (2024 - 12).
Page 4
HOTFROST LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Land and buildings | Other plant & machinery etc. | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2024 | 106,045 | 170,563 | 276,608
| Additions | - | 188 | 188
| Disposals | - | (81,956) | (81,956)
| At 31 March 2025 | 106,045 | 88,795 | 194,840
| Depreciation |  |  |
| At 1 April 2024 | 51,771 | 161,405 | 213,176
| Charge for the year | 2,120 | 2,961 | 5,081
| Disposals | - | (81,955) | (81,955)
| At 31 March 2025 | 53,891 | 82,411 | 136,302
| Net book value |  |  |
| At 31 March 2025 | 52,154 | 6,384 | 58,538
| At 31 March 2024 | 54,274 | 9,158 | 63,432
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 April 2024 | 2
| At 31 March 2025 | 2
Page 5
HOTFROST LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 443,668 | 426,784
| Other debtors | 1,038 | 3,523
| Prepayments and accrued income | 10,591 | 11,761
|  | 455,297 | 442,068
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 167,365 | 119,177
| Corporation tax | 53,264 | 29,346
| Other taxation and social security | 44,774 | 46,364
| Accruals and deferred income | 35,138 | 63,511
|  | 300,541 | 258,398
8. | Commitments under operating leases
| At 31 March 2025 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 20,159 | 20,400
|  | 20,159 | 20,400
Page 6