Company registration number 09647379 (England and Wales)
IDEAL COLDROOM SERVICES LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
5 APRIL 2025
4 Brackley Close
Bournemouth International Airport
Christchurch
Dorset
BH23 6SE
IDEAL COLDROOM SERVICES LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
IDEAL COLDROOM SERVICES LIMITED
BALANCE SHEET
AS AT
5 APRIL 2025
05 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
723,699
582,845
Current assets
Stocks
32,000
30,000
Debtors
4
289,652
209,349
Cash at bank and in hand
105,225
93,291
426,877
332,640
Creditors: amounts falling due within one year
5
(363,013)
(246,271)
Net current assets
63,864
86,369
Total assets less current liabilities
787,563
669,214
Creditors: amounts falling due after more than one year
6
(350,406)
(300,492)
Provisions for liabilities
(99,252)
(69,323)
Net assets
337,905
299,399
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
337,904
299,398
Total equity
337,905
299,399
IDEAL COLDROOM SERVICES LIMITED
BALANCE SHEET (CONTINUED)
AS AT
5 APRIL 2025
05 April 2025
- 2 -

For the financial year ended 5 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 5 February 2026 and are signed on its behalf by:
Mr W Adcock
Mr W P Arnold
Director
Director
Company registration number 09647379 (England and Wales)
IDEAL COLDROOM SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025
- 3 -
1
Accounting policies
Company information

Ideal Coldroom Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is 4 Brackley Close, Bournemouth International Airport, Christchurch, Dorset, BH23 6SE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
Not depreciated
Fixtures and fittings
25% straight line
Equipment
25% straight line
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

It is the company's policy to maintain the properties so that the estimated residual value will not be impaired over time. The costs of this maintenance are charged to the statement of comprehensive income as incurred. The directors are of the opinion that any depreciation in respect of the company's freehold properties would be immaterial and consequently no provision is made in the accounts for such depreciation.

1.4
Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

IDEAL COLDROOM SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.6
Financial instruments
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

Current tax is recognised on taxable profit for the current and, where not previously recognised, past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.9
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.10
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
15
15
IDEAL COLDROOM SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 5 -
3
Tangible fixed assets
Freehold land and buildings
Fixtures and fittings
Equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 6 April 2024
222,873
14,829
20,950
529,365
788,017
Additions
-
0
2,917
2,949
279,311
285,177
Disposals
-
0
-
0
-
0
(33,343)
(33,343)
At 5 April 2025
222,873
17,746
23,899
775,333
1,039,851
Depreciation and impairment
At 6 April 2024
-
0
10,656
18,877
175,639
205,172
Depreciation charged in the year
-
0
2,061
1,063
128,598
131,722
Eliminated in respect of disposals
-
0
-
0
-
0
(20,742)
(20,742)
At 5 April 2025
-
0
12,717
19,940
283,495
316,152
Carrying amount
At 5 April 2025
222,873
5,029
3,959
491,838
723,699
At 5 April 2024
222,873
4,173
2,073
353,726
582,845
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
266,169
183,543
Other debtors
23,483
25,806
289,652
209,349
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
41,854
39,210
Trade creditors
3,568
4,027
Taxation and social security
157,720
104,256
Other creditors
159,871
98,778
363,013
246,271

Included within other creditors are balances due on hire purchase contracts of £134,012 (2024: £75,497) which are secured over the assets to which they relate. The directors have also provided personal guarantees on certain assets held under hire purchase contracts as required according to the terms of the contracts.

The Bounce B a c k L oan is secured by way of guarantee from the UK Government.

The Santander loan is secured by a charge on the freehold property owned by the company.

IDEAL COLDROOM SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 6 -
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
53,963
93,164
Other creditors
296,443
207,328
350,406
300,492

Included within other creditors are balances due on hire purchase contracts of £296,443 (2024: £207,328) which are secured over the assets to which they relate. The directors have also provided personal guarantees on certain assets held under hire purchase contracts as required according to the terms of the contracts.

The Bounce Back Loan is secured by way of a guarantee from the UK Government.

The Santander loan is secured by a charge on the freehold property owned by the company.

7
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
8,400
30,144
8
Directors' transactions

During the year, the directors entered into the following advances and credits with the company:

Description
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Loan
-
2,610
16,961
-
(20,545)
(974)
Loan
2.25
20,788
16,961
478
(15,418)
22,809
23,398
33,922
478
(35,963)
21,835
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