Frostbite Refrigeration Ltd

Frostbite Refrigeration Ltd
Contents Page
For the year ended 31 October 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Frostbite Refrigeration Ltd Accountants' Report For the year ended 31 October 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 October 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Sorted and Co ltd 31 October 2025 .................................................... Sorted and Co Ltd Sorted and Co ltd 3 Pownall Place 81 Bramhall Lane South STOCKPORT Cheshire SK7 2EN 14 July 2026 1

Frostbite Refrigeration Ltd
Accountants' Report
For the year ended 31 October 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 October 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Sorted and Co ltd
31 October 2025

....................................................
Sorted and Co Ltd
Sorted and Co ltd
3 Pownall Place
81 Bramhall Lane South
STOCKPORT
Cheshire
SK7 2EN
14 July 2026

1

Frostbite Refrigeration Ltd
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	202,925	270,548
		202,925	270,548
Current assets
Cash at bank and in hand		78,399	12,034
Creditors: amount falling due within one year		(117,151)	(61,635)
Net current assets		(38,752)	(49,601)

Total assets less current liabilities		164,173	220,947
Net assets		164,173	220,947

Capital and reserves
Called up share capital		100	100
Profit and loss account		164,073	220,847
Shareholders' funds		164,173	220,947

For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 14 July 2026 and were signed by:

-------------------------------
Andrew Fowler
Director

2

Frostbite Refrigeration Ltd
Notes to the Abridged Financial Statements
For the year ended 31 October 2025

General Information

Frostbite Refrigeration Ltd is a private company, limited by shares, registered in England and Wales, registration number 08718933, registration address 15 Isherwood Close, Fearnhead, Warrington, WA2 0DJ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20 Straight Line
Motor Vehicles	25 Straight Line
Fixtures and Fittings	20 Straight Line

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£
At 01 November 2024	336,616	47,800	1,200	385,616
Additions	-	-	-	-
Disposals	-	-	-	-
At 31 October 2025	336,616	47,800	1,200	385,616
Depreciation
At 01 November 2024	66,593	47,800	675	115,068
Charge for year	67,323	-	300	67,623
On disposals	-	-	-	-
At 31 October 2025	133,916	47,800	975	182,691
Net book values
Closing balance as at 31 October 2025	202,700	-	225	202,925
Opening balance as at 01 November 2024	270,023	-	525	270,548

3

Registered Number: 08718933
England and Wales
FROSTBITE REFRIGERATION LTD

Abridged Accounts

Period of accounts Start date: 01 November 2024 End date: 31 October 2025