WILD WATER COLD STORAGE LTD

• ⚠

  Material uncertainty over going concern

  As at the date of approval of the financial statements, the Directors are actively exploring options for the future of the Company, which include the potential sale of the Company and its fellow group undertakings, that comprise the "Wild Water Group". No sale agreement has been finalised and discussions are at a preliminary stage, therefore the Directors cannot be certain that a transaction will occur within the going concern period, nor can they reasonably determine the proposed structure, financing arrangements, or future operating intentions of any prospective buyer. Given that the actions a prospective buyer may take following completion of such a transaction are outside the Directors' control, and despite discussions being at a preliminary stage, there is a material uncertainty that may cast significant doubt on the Company's ability to continue as a going concern should the transaction complete within the going concern assessment period.

• ◆

  Audit opinion: Qualified

  Latest auditor's report carried a non-clean opinion.

Latest accounts filed cover 2024-12-31; financial figures currently reflect up to 2021-12-31.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Accounting basis

FRS 102 §1A

Reporting scope

Standalone (parent only)

Abridged

Yes — abridged accounts (limited disclosure)

Auditor

PricewaterhouseCoopers CI LLP

Audit opinion

Qualified

Going concern

Material uncertainty disclosed

“As at the date of approval of the financial statements, the Directors are actively exploring options for the future of the Company, which include the potential sale of the Company and its fellow group undertakings, that comprise the "Wild Water Group". No sale agreement has been finalised and discussions are at a preliminary stage, therefore the Directors cannot be certain that a transaction will occur within the going concern period, nor can they reasonably determine the proposed structure, financing arrangements, or future operating intentions of any prospective buyer. Given that the actions a prospective buyer may take following completion of such a transaction are outside the Directors' control, and despite discussions being at a preliminary stage, there is a material uncertainty that may cast significant doubt on the Company's ability to continue as a going concern should the transaction complete within the going concern assessment period.”

Significant events

• “On 6 January 2026, the ultimate parent undertaking, DV5 LP (the 'Ultimate Parent'), provided a letter of support for the period to 31 January 2027 confirming that it will not be seeking the repayment of amounts advanced to the Company by the Ultimate Parent and/or other members of the Ultimate Parent group unless adequate alternative financing has been secured by the Company; and advancing further amounts to the Company as required by the Company.”
• “On 1 August 2025, Stuart Hancock resigned as a Director of the Company.”

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

Filings

7

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

1

last 12 months

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

• Turnover

  —

  Not reported

• Cash

  +123.3%

  £9,450 → £21,102

• Net assets

  +1,930.7%

  £6,362 → £129,193

  highest in 3 filed years

• Employees

  +114.3%

  14 → 30

  highest in 3 filed years

Each % is (latest − prior) ÷ |prior| for the line item as filed. Periods don't have to be exactly 12 months apart — a long or short period (typical around incorporation or year-end changes) will distort the comparison. Lines a company doesn't report are omitted. About these numbers