COLD LATAM LIMITED

Figures converted to GBP from USD at 0.748 per USD (Frankfurter spot rate) — hover any figure for the original. — indicates the figure wasn't present under that line item in that period. About these numbers

• Turnover

  +24.5%

  £15,554,901 → £19,369,160

• Cash

  +281.7%

  £7,357,052 → £28,084,329

• Net assets

  +25.8%

  £67,272,749 → £84,628,670

• Employees

  +12.6%

  285 → 321

• Operating profit

  +15.8%

  -£4,087,242 → -£3,442,015

• Profit before tax

  +14.1%

  -£6,041,585 → -£5,191,956

• Wages

  +8.2%

  £5,483,860 → £5,934,408

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

IFRS

Reporting scope

Consolidated group

Auditor

Ernst & Young LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group and parent company's ability to continue as a going concern for a period to 31 March 2027.”

Group structure

1. COLD LATAM LIMITED · parent
   1. Cold Latam UK Holdings Ltd 100% · United Kingdom · Holding company
   2. Icestar Chile Holding SpA 100% · Chile · Holding company
   3. Cold Chile S.A 100% · Chile · Provision of cold services
   4. Icestar Colombia S.A.S 100% · Colombia · Provision of cold services
   5. Cold Star Holding LTDA 100% · Brazil · Provision of investment strategy services
   6. Cold Brazil Holding LTDA 100% · Brazil · Provision of investment strategy services
   7. Friofort S.A 100% · Chile · Provision of cold services
   8. Icestar Mexico Holdings S.A.P.I DE C.V 100% · Mexico · Holding company

Significant events

• “During 2025, the Company issued further shares. A total of 1,857,373,446 shares were issued with an aggregate nominal value of $65,008,071 for aggregate cash consideration of $117,810,000.”
• “During 2025, the Group made an investment in Superfrio Armazéns Gerais S.A., acquiring a 15% equity interest. The total cash consideration for this investment amounted to approximately $58,550,000.”
• “During 2025, the Group entered into Advance for Future Capital Increase agreements with its controlling shareholder in respect of Superfrio Armazéns Gerais S.A., under which advances were committed to be converted into share capital.”
• “On 3 April 2025, the acquisition of Mega Frio was completed for cash consideration of $31,800,000. The Group acquired the cold storage company in Chile, with 8 sites in the country and transportation services for clients. The total consideration was $31.8m.”
• “On 1 July 2025, the acquisition of Fripusa was completed for cash consideration of $9,300,000 and deferred consideration of $2,900,000. The first acquisition in Peru includes a cold storage facility located in the north of the country, in the port of Paita.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

9

last 12 months

Capital events

8

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.