REGISTERED NUMBER: 11768038 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Coldstar (UK) Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

L Bryant

REGISTERED OFFICE:

Unit 29

Old Mills Industrial Estate

Paulton

Bristol

Avon

BS39 7SU

REGISTERED NUMBER:

11768038 (England and Wales)

ACCOUNTANTS:

Norton Accountancy Ltd

7 Soundwell Road

Staple Hill

Bristol

BS16 4QG

FIXED ASSETS

Tangible assets

4

1,488,640

1,048,298

CURRENT ASSETS

Debtors

5

635,223

710,868

Investments

6

200

200

Cash at bank

458,959

491,560

1,094,382

1,202,628

CREDITORS

Amounts falling due within one year

7

(409,495

)

(453,730

)

NET CURRENT ASSETS

684,887

748,898

TOTAL ASSETS LESS CURRENT LIABILITIES

2,173,527

1,797,196

CREDITORS

Amounts falling due after more than one year

8

(72,017

)

(83,667

)

NET ASSETS

2,101,510

1,713,529

CAPITAL AND RESERVES

Called up share capital

9

200

200

Retained earnings

2,101,310

1,713,329

SHAREHOLDERS' FUNDS

2,101,510

1,713,529

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 July 2026 and were signed by:

L Bryant - Director

1.	STATUTORY INFORMATION

Coldstar (UK) Holdings 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

Long

to

property

leasehold

property

Totals

£

£

£

£

COST

At 1 November 2024

921,693

121,380

5,225

1,048,298

Additions

393,098

-

47,244

440,342

At 31 October 2025

1,314,791

121,380

52,469

1,488,640

NET BOOK VALUE

At 31 October 2025

1,314,791

121,380

52,469

1,488,640

At 31 October 2024

921,693

121,380

5,225

1,048,298

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Amounts owed by group undertakings

629,799

707,740

Other debtors

4,782

3,128

VAT

642

-

635,223

710,868

6.	CURRENT ASSET INVESTMENTS

31.10.25

31.10.24

£

£

Shares in group undertakings

200

200

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

7,149

7,344

Trade creditors

2,694

1,188

Tax

11,993

14,898

VAT

-

6,047

Other creditors

4,782

-

Directors' current accounts

380,877

422,253

Accruals and deferred income

2,000

2,000

409,495

453,730

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bounce back loan

6,597

7,998

Bank loans - 2-5 years

52,313

55,586

Hire purchase contracts

13,107

20,083

72,017

83,667

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

200

Ordinary

1

200

200

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the year end the company owed the director £380,877 (2024 - £422,252).

11.	RELATED PARTY DISCLOSURES

Coldstar (UK) Holdings Ltd owns the shares in Coldstar (UK) Ltd and Coldstar Developments Ltd.

Coldstar (UK) Holdings Ltd is owed £58,341 by Coldstar (UK) Ltd at 31 October 2025 (2024 - £145,859).

Coldstar (UK) Holdings Ltd is owed £571,458 by Coldstar Developments Ltd at 31 October 2025 (2024 £571,881).

All assets remain part of the group.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is L Bryant.