REGISTERED NUMBER: 04636585 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Coldchoice Foods Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

A A Box

A K Box

B Box

Mrs P Box

Ms K M E Box

REGISTERED OFFICE:

IN Accountancy Limited

Unit 2, Station View

stockport

Cheshire

SK7 5ER

REGISTERED NUMBER:

04636585 (England and Wales)

ACCOUNTANTS:

IN Accountancy Limited

2 Station View

Bramhall Moor Lane

Hazel Grove

Stockport

Cheshire

SK7 5ER

FIXED ASSETS

Tangible assets

4

799,004

780,315

CURRENT ASSETS

Stocks

91,497

125,000

Debtors

5

532,195

374,042

Cash at bank and in hand

390,924

352,255

1,014,616

851,297

CREDITORS

Amounts falling due within one year

6

665,844

606,803

NET CURRENT ASSETS

348,772

244,494

TOTAL ASSETS LESS CURRENT LIABILITIES

1,147,776

1,024,809

CREDITORS

Amounts falling due after more than one year

7

(125,670

)

(197,238

)

PROVISIONS FOR LIABILITIES

(107,390

)

(99,293

)

NET ASSETS

914,716

728,278

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Revaluation reserve

9

137,525

137,525

Retained earnings

776,191

589,753

SHAREHOLDERS' FUNDS

914,716

728,278

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 May 2026 and were signed on its behalf by:

Ms K M E Box - Director

1.	STATUTORY INFORMATION

Coldchoice Foods Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

2% on cost

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2025 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 February 2025

605,800

611,985

1,217,785

Additions

-

103,181

103,181

Disposals

-

(21,095

)

(21,095

)

At 31 January 2026

605,800

694,071

1,299,871

DEPRECIATION

At 1 February 2025

39,290

398,180

437,470

Charge for year

12,116

68,622

80,738

Eliminated on disposal

-

(17,341

)

(17,341

)

At 31 January 2026

51,406

449,461

500,867

NET BOOK VALUE

At 31 January 2026

554,394

244,610

799,004

At 31 January 2025

566,510

213,805

780,315

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 February 2025

210,158

Additions

41,495

At 31 January 2026

251,653

DEPRECIATION

At 1 February 2025

101,014

Charge for year

32,473

At 31 January 2026

133,487

NET BOOK VALUE

At 31 January 2026

118,166

At 31 January 2025

109,144

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

509,172

363,168

Other debtors

23,023

10,874

532,195

374,042

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

17,335

36,667

Hire purchase contracts

47,851

48,617

Trade creditors

434,852

391,466

Taxation and social security

97,482

56,179

Other creditors

68,324

73,874

665,844

606,803

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

94,992

152,347

Hire purchase contracts

30,678

44,891

125,670

197,238

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

25,651

72,347

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.1.26

31.1.25

£

£

Hire purchase contracts

78,529

93,508

Bank Loan

-

36,116

Mortgage

112,328

128,655

190,857

258,279

The debt is secured by way of a legal charge in favour of Lloyds Bank PLC dated 14th December 2015.

9.

RESERVES

Revaluation

reserve

£

At 1 February 2025

and 31 January 2026

137,525

10.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors acting in concert.