2022-02-012023-01-312023-01-31falseSC500602ICE BEAM LTD.2023-10-2762011iso4217:GBPxbrli:pureSC5006022022-02-01SC5006022023-01-31SC5006022022-02-012023-01-31SC5006022020-12-01SC5006022022-01-31SC5006022020-12-012022-01-31SC500602bus:SmallEntities2022-02-012023-01-31SC500602bus:AuditExempt-NoAccountantsReport2022-02-012023-01-31SC500602bus:FullAccounts2022-02-012023-01-31SC500602bus:PrivateLimitedCompanyLtd2022-02-012023-01-31SC500602core:WithinOneYear2023-01-31SC500602core:AfterOneYear2023-01-31SC500602core:WithinOneYear2022-01-31SC500602core:AfterOneYear2022-01-31SC500602core:ShareCapital2023-01-31SC500602core:SharePremium2023-01-31SC500602core:RevaluationReserve2023-01-31SC500602core:OtherReservesSubtotal2023-01-31SC500602core:RetainedEarningsAccumulatedLosses2023-01-31SC500602core:ShareCapital2022-01-31SC500602core:SharePremium2022-01-31SC500602core:RevaluationReserve2022-01-31SC500602core:OtherReservesSubtotal2022-01-31SC500602core:RetainedEarningsAccumulatedLosses2022-01-31SC500602core:LandBuildings2023-01-31SC500602core:PlantMachinery2023-01-31SC500602core:Vehicles2023-01-31SC500602core:FurnitureFittings2023-01-31SC500602core:OfficeEquipment2023-01-31SC500602core:NetGoodwill2023-01-31SC500602core:IntangibleAssetsOtherThanGoodwill2023-01-31SC500602core:ListedExchangeTraded2023-01-31SC500602core:UnlistedNon-exchangeTraded2023-01-31SC500602core:LandBuildings2022-01-31SC500602core:PlantMachinery2022-01-31SC500602core:Vehicles2022-01-31SC500602core:FurnitureFittings2022-01-31SC500602core:OfficeEquipment2022-01-31SC500602core:NetGoodwill2022-01-31SC500602core:IntangibleAssetsOtherThanGoodwill2022-01-31SC500602core:ListedExchangeTraded2022-01-31SC500602core:UnlistedNon-exchangeTraded2022-01-31SC500602core:LandBuildings2022-02-012023-01-31SC500602core:PlantMachinery2022-02-012023-01-31SC500602core:Vehicles2022-02-012023-01-31SC500602core:FurnitureFittings2022-02-012023-01-31SC500602core:OfficeEquipment2022-02-012023-01-31SC500602core:NetGoodwill2022-02-012023-01-31SC500602core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-31SC500602core:ListedExchangeTraded2022-02-012023-01-31SC500602core:UnlistedNon-exchangeTraded2022-02-012023-01-31SC500602core:MoreThanFiveYears2022-02-012023-01-31SC500602core:Non-currentFinancialInstruments2023-01-31SC500602core:Non-currentFinancialInstruments2022-01-31SC500602dpl:CostSales2022-02-012023-01-31SC500602dpl:DistributionCosts2022-02-012023-01-31SC500602dpl:AdministrativeExpenses2022-02-012023-01-31SC500602core:LandBuildings2022-02-012023-01-31SC500602core:PlantMachinery2022-02-012023-01-31SC500602core:Vehicles2022-02-012023-01-31SC500602core:FurnitureFittings2022-02-012023-01-31SC500602core:OfficeEquipment2022-02-012023-01-31SC500602core:NetGoodwill2022-02-012023-01-31SC500602core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-31SC500602dpl:GroupUndertakings2022-02-012023-01-31SC500602dpl:ParticipatingInterests2022-02-012023-01-31SC500602dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-31SC500602core:ListedExchangeTraded2022-02-012023-01-31SC500602dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-31SC500602core:UnlistedNon-exchangeTraded2022-02-012023-01-31SC500602dpl:CostSales2020-12-012022-01-31SC500602dpl:DistributionCosts2020-12-012022-01-31SC500602dpl:AdministrativeExpenses2020-12-012022-01-31SC500602core:LandBuildings2020-12-012022-01-31SC500602core:PlantMachinery2020-12-012022-01-31SC500602core:Vehicles2020-12-012022-01-31SC500602core:FurnitureFittings2020-12-012022-01-31SC500602core:OfficeEquipment2020-12-012022-01-31SC500602core:NetGoodwill2020-12-012022-01-31SC500602core:IntangibleAssetsOtherThanGoodwill2020-12-012022-01-31SC500602dpl:GroupUndertakings2020-12-012022-01-31SC500602dpl:ParticipatingInterests2020-12-012022-01-31SC500602dpl:GroupUndertakingscore:ListedExchangeTraded2020-12-012022-01-31SC500602core:ListedExchangeTraded2020-12-012022-01-31SC500602dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2020-12-012022-01-31SC500602core:UnlistedNon-exchangeTraded2020-12-012022-01-31SC500602core:NetGoodwill2023-01-31SC500602core:IntangibleAssetsOtherThanGoodwill2023-01-31SC500602core:LandBuildings2023-01-31SC500602core:PlantMachinery2023-01-31SC500602core:Vehicles2023-01-31SC500602core:FurnitureFittings2023-01-31SC500602core:OfficeEquipment2023-01-31SC500602core:AfterOneYear2023-01-31SC500602core:WithinOneYear2023-01-31SC500602core:ListedExchangeTraded2023-01-31SC500602core:UnlistedNon-exchangeTraded2023-01-31SC500602core:ShareCapital2023-01-31SC500602core:SharePremium2023-01-31SC500602core:RevaluationReserve2023-01-31SC500602core:OtherReservesSubtotal2023-01-31SC500602core:RetainedEarningsAccumulatedLosses2023-01-31SC500602core:NetGoodwill2022-01-31SC500602core:IntangibleAssetsOtherThanGoodwill2022-01-31SC500602core:LandBuildings2022-01-31SC500602core:PlantMachinery2022-01-31SC500602core:Vehicles2022-01-31SC500602core:FurnitureFittings2022-01-31SC500602core:OfficeEquipment2022-01-31SC500602core:AfterOneYear2022-01-31SC500602core:WithinOneYear2022-01-31SC500602core:ListedEx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ICE BEAM LTD.

Registered Number
SC500602
(Scotland)

Unaudited Financial Statements for the Year ended
31 January 2023

ICE BEAM LTD.
Company Information
for the year from 1 February 2022 to 31 January 2023

Director

GOODCHILD, Thomas

Registered Address

12 St Michaels Yard
Dundee
DD4 9AP

Registered Number

SC500602 (Scotland)
ICE BEAM LTD.
Balance Sheet as at
31 January 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets53,7665,362
Investments61-
3,7675,362
Current assets
Debtors713,519-
Cash at bank and on hand99,51135,235
113,03035,235
Creditors amounts falling due within one year8(5,726)(22,130)
Net current assets (liabilities)107,30413,105
Total assets less current liabilities111,07118,467
Creditors amounts falling due after one year9(4,132)(7,333)
Net assets106,93911,134
Capital and reserves
Called up share capital11
Profit and loss account106,93811,133
Shareholders' funds106,93911,134
The financial statements were approved and authorised for issue by the Director on 27 October 2023, and are signed on its behalf by:
GOODCHILD, Thomas
Director
Registered Company No. SC500602
ICE BEAM LTD.
Notes to the Financial Statements
for the year ended 31 January 2023

1.Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided at the following rates:

Straight line (years)
Office Equipment4
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year22
5.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 February 2212,32912,329
At 31 January 2312,32912,329
Depreciation and impairment
At 01 February 226,9676,967
Charge for year1,5961,596
At 31 January 238,5638,563
Net book value
At 31 January 233,7663,766
At 31 January 225,3625,362
6.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
Additions11
At 31 January 2311
Net book value
At 31 January 2311
At 31 January 22--

Notes

1Investments in group undertakings and participating interests
7.Debtors

2023

2022

££
Amounts owed by associates and joint ventures / participating interests5,559-
Other debtors7,960-
Total13,519-
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables249524
Bank borrowings and overdrafts1,600-
Amounts owed to related parties1680
Taxation and social security1,8762,017
Other creditors-168
Accrued liabilities and deferred income2,00018,741
Total5,72622,130
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts4,1327,333
Total4,1327,333