REGISTERED NUMBER: 09480345 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Planet Ice (Bristol) Limited

Page

Company Information

1

Report of the Director

2

Income Statement

3

Statement of Financial Position

4

Statement of Changes in Equity

5

Notes to the Financial Statements

6

DIRECTOR:

M Petrouis

REGISTERED OFFICE:

Muckley Corner House

Walsall Road

Lichfield

WS14 0BG

REGISTERED NUMBER:

09480345 (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 Other letting and operating of own or leased real estate.

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

832,000

819,000

Administrative expenses

394,960

318,114

OPERATING PROFIT

437,040

500,886

Interest payable and similar expenses

1,440

-

PROFIT BEFORE TAXATION

435,600

500,886

Tax on profit

70,341

88,769

PROFIT FOR THE FINANCIAL YEAR

365,259

412,117

CURRENT ASSETS

Debtors

4

593,339

554,554

Cash at bank and in hand

49,815

24

643,154

554,578

CREDITORS

Amounts falling due within one year

5

642,388

554,071

NET CURRENT ASSETS

766

507

TOTAL ASSETS LESS CURRENT LIABILITIES

766

507

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

765

506

SHAREHOLDERS' FUNDS

766

507

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

1

389

390

Changes in equity

Dividends

-

(412,000

)

(412,000

)

Total comprehensive income

-

412,117

412,117

Balance at 31 December 2024

1

506

507

Changes in equity

Dividends

-

(365,000

)

(365,000

)

Total comprehensive income

-

365,259

365,259

Balance at 31 December 2025

1

765

766

1.	STATUTORY INFORMATION

Planet Ice (Bristol) 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.

Turnover

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

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.

Going concern

The financial statements have been prepared on a going concern basis. This is dependent on the continued financial support of the director. At the date of signing the financial statements the director is not aware of any circumstances that would cause this support to be withdrawn.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Amounts owed by group undertakings

593,339

470,167

Prepayments

-

84,387

593,339

554,554

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

-

93,196

Tax

89,273

94,962

Other creditors

551,215

363,813

Accrued expenses

1,900

2,100

642,388

554,071

6.	ULTIMATE CONTROLLING PARTY

The controlling party is PI Property Leisure.