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Registration number: 03188135

Snow Business International Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2026

Snow Business International Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 8

Snow Business International Ltd

Company Information

Directors | DE Crownshaw Miss A B Rundle

Registered office | The Snow Mill Bridge Road Ebley Stroud Gloucestershire United Kingdom GL5 4TR

Accountants | Clement Rabjohns Limited Chartered Accountants111/113 High Street Evesham Worcestershire WR11 4XP

Snow Business International Ltd

(Registration number: 03188135)
Balance Sheet as at 30 April 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 836,557 | 819,985
Current assets |  |  |
Stocks | 5 | 203,370 | 234,084
Debtors | 6 | 200,021 | 223,902
Cash at bank and in hand |  | 1,071,367 | 595,643
|  | 1,474,758 | 1,053,629
Creditors: Amounts falling due within one year | 7 | (247,188) | (163,480)
Net current assets |  | 1,227,570 | 890,149
Total assets less current liabilities |  | 2,064,127 | 1,710,134
Provisions for liabilities |  | (101,926) | (95,131)
Net assets |  | 1,962,201 | 1,615,003
Capital and reserves |  |  |
Called up share capital | 8 | 1,000 | 1,000
Retained earnings |  | 1,961,201 | 1,614,003
Shareholders' funds |  | 1,962,201 | 1,615,003

For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 7 August 2026 and signed on its behalf by:

......................................... DE Crownshaw Director

Snow Business International Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Snow Mill
Bridge Road
Ebley
Stroud
Gloucestershire
GL5 4TR
United Kingdom

These financial statements were authorised for issue by the Board on 7 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue on the sale of goods on despatch of the goods.
The company recognises revenue from events once the event has occurred. Any invoicing in advance is recognised as accrued income in the Balance Sheet and is released to the Profit and Loss Account once the event has occurred.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Snow Business International Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Individual freehold and leasehold properties are carried at fair value at the date of revaluation less any subsequent accumulated depreciation. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from the fair value as at the balance sheet date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Tenant improvements | 4% straight line basis
Plant and machinery | 20% straight line basis
Motor vehicles | 15% straight line basis
Fixtures and fittings | 20% straight line basis
Office equipment | 20% straight line basis
Leasehold property | Straight line over 50 years

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Snow Business International Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 14 (2025 - 14).

Snow Business International Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

4 | Tangible assets

| Leasehold property £ | Fixtures and fittings £ | Plant and machinery £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 May 2025 | 468,767 | 175,669 | 325,749 | 57,866 | 450,512 | 1,478,563
Additions | - | 8,500 | 72,009 | 6,122 | 73,741 | 160,372
Disposals | - | - | (53,274) | (2,284) | - | (55,558)
At 30 April 2026 | 468,767 | 184,169 | 344,484 | 61,704 | 524,253 | 1,583,377
Depreciation
At 1 May 2025 | 29,305 | 101,987 | 231,668 | 34,772 | 260,846 | 658,578
Charge for the year | 10,610 | 26,740 | 35,616 | 10,238 | 56,340 | 139,544
Eliminated on disposal | - | - | (49,351) | (1,951) | - | (51,302)
At 30 April 2026 | 39,915 | 128,727 | 217,933 | 43,059 | 317,186 | 746,820
Carrying amount
At 30 April 2026 | 428,852 | 55,442 | 126,551 | 18,645 | 207,067 | 836,557
At 30 April 2025 | 439,462 | 73,682 | 94,081 | 23,094 | 189,666 | 819,985

Snow Business International Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Included within the net book value of leasehold property above is £381,942 (2025 £390,083) in respect of long leasehold land and buildings, and £46,910 (2025 £49,379) in respect of tenants improvements.

5 | Stocks

| 2026 £ | 2025 £
Other inventories | 203,370 | 234,084

6 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | 122,816 | 123,919
Prepayments | 59,832 | 71,342
Other debtors | 17,373 | 28,641
| 200,021 | 223,902

Snow Business International Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

7 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Trade creditors | 29,642 | 56,147
Taxation and social security | 171,367 | 91,418
Accruals and deferred income | 42,387 | 12,430
Other creditors | 3,792 | 3,485
| 247,188 | 163,480

8 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £1 each | 1,000 | 1,000 | 1,000 | 1,000

9 | Parent and ultimate parent undertaking

The company's immediate parent is Snow Business Holdings Limited, incorporated in England and Wales.