Storing drums in the cold for an extended period isn't recommended. Cold temperatures can affect the wood, hardware, and the drumheads. The wood might contract, potentially causing warping or cracking, and the drumheads can become brittle. Cold can also affect the metal parts of the drum, such as lugs and rims, potentially leading to rust or corrosion, especially if there's condensation as a result of temperature changes.
If you must store drums in a cold environment, it's crucial to ensure a stable temperature and humidity level, and to acclimate the drums gradually when moving them to different environments.
However, the best practice is to store drums in a climate-controlled environment where temperature and humidity are kept consistent and within a safe range for the instruments.