Acorah Software Products - Accounts Production 15.0.600 false true true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 11165550 Mr Edward Buchanan Mr Tristan Adams Mr Elliott Kingston iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11165550 2022-11-30 11165550 2023-11-30 11165550 2022-12-01 2023-11-30 11165550 frs-core:CurrentFinancialInstruments 2023-11-30 11165550 frs-core:Non-currentFinancialInstruments 2023-11-30 11165550 frs-core:ComputerEquipment 2023-11-30 11165550 frs-core:ComputerEquipment 2022-12-01 2023-11-30 11165550 frs-core:ComputerEquipment 2022-11-30 11165550 frs-core:PlantMachinery 2023-11-30 11165550 frs-core:PlantMachinery 2022-12-01 2023-11-30 11165550 frs-core:PlantMachinery 2022-11-30 11165550 frs-core:ShareCapital 2023-11-30 11165550 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 11165550 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 11165550 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 11165550 frs-bus:SmallEntities 2022-12-01 2023-11-30 11165550 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 11165550 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 11165550 frs-bus:Director1 2022-12-01 2023-11-30 11165550 frs-bus:Director2 2022-12-01 2023-11-30 11165550 frs-bus:Director3 2022-12-01 2023-11-30 11165550 1 2022-12-01 2023-11-30 11165550 frs-countries:EnglandWales 2022-12-01 2023-11-30 11165550 2021-11-30 11165550 2022-11-30 11165550 2021-12-01 2022-11-30 11165550 frs-core:CurrentFinancialInstruments 2022-11-30 11165550 frs-core:Non-currentFinancialInstruments 2022-11-30 11165550 frs-core:ShareCapital 2022-11-30 11165550 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 11165550 1 2021-12-01 2022-11-30
Registered number: 11165550
Ice and Lime Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11165550
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,712 18,241
15,712 18,241
CURRENT ASSETS
Debtors 5 4,229 4,607
Cash at bank and in hand 2,553 4,026
6,782 8,633
Creditors: Amounts Falling Due Within One Year 6 (36,051 ) (30,985 )
NET CURRENT ASSETS (LIABILITIES) (29,269 ) (22,352 )
TOTAL ASSETS LESS CURRENT LIABILITIES (13,557 ) (4,111 )
Creditors: Amounts Falling Due After More Than One Year 7 (2,319 ) (3,838 )
NET LIABILITIES (15,876 ) (7,949 )
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account (15,976 ) (8,049 )
SHAREHOLDERS' FUNDS (15,876) (7,949)
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Page 2
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Tristan Adams
Director
12 August 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Ice and Lime Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 11165550 . The registered office is Unit 1 Brockbridge Dairy, Bradshott Lane, Liss, Hampshire, England, GU33 6DD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors believe the company to be a going concern and will continue to give their support to the company over the next 12 months.
2.3. Turnover
Turnover is measured at the fair value of the consideration received, net of discounts and value added taxes. Turnover is recognised at the point of invoice.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant and machinery 10% straight line
Computer equipment 33.33% straight line
2.5. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
2.6. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax
Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually.


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3. Average Number of Employees
2023 2022
Average number of employees, including directors, during the year 3 3
3 3
4. Tangible Assets
Plant and machinery Computer equipment Total
£ £ £
Cost
As at 1 December 2022 28,454 1,670 30,124
Additions 1,085 - 1,085
As at 30 November 2023 29,539 1,670 31,209
Depreciation
As at 1 December 2022 11,468 415 11,883
Provided during the period 2,856 758 3,614
As at 30 November 2023 14,324 1,173 15,497
Net Book Value
As at 30 November 2023 15,215 497 15,712
As at 1 December 2022 16,986 1,255 18,241
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,677 -
Other debtors 2,552 4,607
4,229 4,607
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 8,295 136
Bank loans and overdrafts 1,519 1,481
Amounts owed to group undertakings 1,391 7,451
Other creditors 24,445 21,310
Taxation and social security 401 607
36,051 30,985
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7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 2,319 3,838
2,319 3,838
8. Related Party Transactions
Academy Marquees Limited
Related party
The amount due to the related party at the end of the year was £1,391 (2022: £7,451).
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