COLD LATAM LIMITED

Figures converted to GBP from USD at 0.749 per USD (Frankfurter spot rate) — hover any figure for the original. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. 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

“The Directors have considered the financial performance, cash flows, leasing and bank facility commitments of the Group for the period to 31 March 2027, including modelling sensitivities. These financial forecasts show the Group is expected to continue to be cash generative and meet its obligations. Consequently, the directors continue to adopt the going concern basis of accounting.”

Group structure

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