COLD SNAP LIMITED


Director	YOUNG, Sally


Registered Address	7 Aragon Court
	11 Pemberton Rd
	East Molesey
	KT8 9LP


Registered Number	05029239 (England and Wales)

Balance Sheet as at
30 June 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		2,589		3,661
Tangible assets	4		815		1,330
			3,404		4,991
Current assets
Debtors		9,559		7,066
Cash at bank and on hand		7,790		10,740
		17,349		17,806
Creditors amounts falling due within one year	5	(9,464)		(10,779)
Net current assets (liabilities)			7,885		7,027
Total assets less current liabilities			11,289		12,018
Net assets			11,289		12,018
Capital and reserves
Called up share capital			100		100
Profit and loss account			11,189		11,918
Shareholders' funds			11,289		12,018

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 3 September 2026, and are signed on its behalf by:

YOUNG, Sally
Director
Registered Company No. 05029239

COLD SNAP LIMITED

Notes to the Financial Statements
for the year ended 30 June 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	4
	Fixtures and fittings	4
	Office Equipment	3

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	4		3

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 July 25	17,205	17,205
At 30 June 26	17,205	17,205
Amortisation and impairment
At 01 July 25	13,544	13,544
Charge for year	1,072	1,072
At 30 June 26	14,616	14,616
Net book value
At 30 June 26	2,589	2,589
At 30 June 25	3,661	3,661

4.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 July 25	13,790	2,396	11,759	27,945
At 30 June 26	13,790	2,396	11,759	27,945
Depreciation and impairment
At 01 July 25	13,790	2,396	10,429	26,615
Charge for year	-	-	515	515
At 30 June 26	13,790	2,396	10,944	27,130
Net book value
At 30 June 26	-	-	815	815
At 30 June 25	-	-	1,330	1,330

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	4,234	1,952
Taxation and social security	1,936	2,540
Other creditors	2,524	5,542
Accrued liabilities and deferred income	770	745
Total	9,464	10,779


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.