REGISTERED NUMBER: 07868957 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Planet Ice (Gosport) Limited

Page

Company Information

1

Report of the Director

2

Income Statement

3

Statement of Financial Position

4

Statement of Changes in Equity

6

Notes to the Financial Statements

7

DIRECTOR:

M Petrouis

REGISTERED OFFICE:

Muckley Corner House

Walsall Road

Lichfield

Staffordshire

WS14 0BG

REGISTERED NUMBER:

07868957 (England and Wales)

ACCOUNTANT:

Groucott Moor Limited

Lombard House

Cross Keys

Lichfield

Staffordshire

WS13 6DN

The director presents his report with the financial statements of the company for the year ended 31 December 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of a management company granting licences to trade to ice rinks.

DIRECTOR

M Petrouis held office during the whole of the period from 1 January 2025 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

M Petrouis - Director

31 August 2026

TURNOVER

364,000

347,750

Administrative expenses

242,302

205,224

OPERATING PROFIT

121,698

142,526

Interest payable and similar expenses

548

384

PROFIT BEFORE TAXATION

121,150

142,142

Tax on profit

31,026

36,442

PROFIT FOR THE FINANCIAL YEAR

90,124

105,700

FIXED ASSETS

Tangible assets

4

-

13,550

CURRENT ASSETS

Debtors

5

651,122

644,493

Cash at bank and in hand

732

1,127

651,854

645,620

CREDITORS

Amounts falling due within one year

6

651,059

658,499

NET CURRENT ASSETS/(LIABILITIES)

795

(12,879

)

TOTAL ASSETS LESS CURRENT LIABILITIES

795

671

CAPITAL AND RESERVES

Called up share capital

7

8

8

Retained earnings

787

663

SHAREHOLDERS' FUNDS

795

671

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 31 August 2026 and were signed by:

M Petrouis - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 January 2024

8

963

971

Changes in equity

Dividends

-

(106,000

)

(106,000

)

Total comprehensive income

-

105,700

105,700

Balance at 31 December 2024

8

663

671

Changes in equity

Dividends

-

(90,000

)

(90,000

)

Total comprehensive income

-

90,124

90,124

Balance at 31 December 2025

8

787

795

1.	STATUTORY INFORMATION

Planet Ice (Gosport) 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Leasehold properties - Straight line over the life of the lease.

Plant and machinery - 10% straight line basis

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

Plant and

machinery

£

COST

At 1 January 2025

and 31 December 2025

157,553

DEPRECIATION

At 1 January 2025

144,003

Charge for year

13,550

At 31 December 2025

157,553

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

13,550

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

605,888

605,888

Prepayments

45,234

38,605

651,122

644,493

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

45,564

40,800

Amounts owed to group undertakings

78,289

89,527

Tax

31,026

36,442

Other creditors

494,280

489,630

Accrued expenses

1,900

2,100

651,059

658,499

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

2

Ordinary

£1

8

8

8.	ULTIMATE CONTROLLING PARTY

The ultimate and immediate parent company is PI Property (Leisure) Limited.