REGISTERED NUMBER: 08221590 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

SNOW UNION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Rea

Miss F N Manby

REGISTERED OFFICE:

61 Station Road

Sudbury

Suffolk

CO10 2SP

REGISTERED NUMBER:

08221590 (England and Wales)

ACCOUNTANTS:

Seago and Stopps

Chartered Certified Accountants

61 Station Road

Sudbury

Suffolk

CO10 2SP

FIXED ASSETS

33,530

Tangible assets

4

30,843

CURRENT ASSETS

9,874

Stocks

11,527

21,926

Debtors

5

21,208

84,312

Cash at bank and in hand

120,213

116,112

152,948

CREDITORS

25,359

Amounts falling due within one year

6

34,688

90,753

NET CURRENT ASSETS

118,260

124,283

TOTAL ASSETS LESS CURRENT LIABILITIES

149,103

CREDITORS

(23,523

)

Amounts falling due after more than one year

7

(16,219

)

(7,041

)

PROVISIONS FOR LIABILITIES

(7,711

)

93,719

NET ASSETS

125,173

CAPITAL AND RESERVES

100

Called up share capital

100

93,619

Retained earnings

125,073

93,719

SHAREHOLDERS' FUNDS

125,173

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

M Rea - Director

1.	STATUTORY INFORMATION

Snow Union 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover represents the value of work completed during the year, by reference to invoiced sales and the movement between opening and closing trade debtor balances.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Hire equipment

-

50% on cost

Computer equipment

-

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.

Financial instruments

The company enters into basic financial instrument transactions, as appropriate and as and when required, that result in the recognition of financial assets and liabilities within the financial statements such as trade and other accounts receivable and payable, bank loans and hire purchase and lease contracts.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Hire

Computer

Totals

machinery

equipment

equipment

£

£

£

£

COST

At 1 April 2025

121,217

45,795

67,765

7,657

Additions

26,063

-

25,366

697

At 31 March 2026

147,280

45,795

93,131

8,354

DEPRECIATION

At 1 April 2025

87,687

26,619

57,750

3,318

Charge for year

28,750

4,794

22,698

1,258

At 31 March 2026

116,437

31,413

80,448

4,576

NET BOOK VALUE

At 31 March 2026

30,843

14,382

12,683

3,778

At 31 March 2025

33,530

19,176

10,015

4,339

Included in fixed assets are assets acquired under a hire purchase agreement. As at 31 March 2026 the net book value of these assets is £14,060 (2025 - £18,747) and the related depreciation charge for the year is £4,687 (2025 - £6,249).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

17,913

16,460

Other debtors

3,295

5,466

21,208

21,926

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

2,991

2,917

Hire purchase contracts

4,312

3,932

Trade creditors

4,228

1,197

Taxation and social security

18,107

13,015

Other creditors

5,050

4,298

34,688

25,359

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

11,076

14,068

Hire purchase contracts

5,143

9,455

16,219

23,523

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Hire purchase contracts

9,455

13,387

Amounts outstanding under hire purchase contracts are secured against the asset upon which the hire purchase contract was taken out.