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REGISTERED NUMBER: 07544148 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28TH FEBRUARY 2025

FOR

ICER CONSULTING LIMITED

ICER CONSULTING LIMITED (REGISTERED NUMBER: 07544148)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28TH FEBRUARY 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


ICER CONSULTING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28TH FEBRUARY 2025







DIRECTORS: Professor M J Sculpher
Ms G C Harrison





REGISTERED OFFICE: 3 & 4 Park Court
Riccall Road
Escrick
York
North Yorkshire
YO19 6ED





REGISTERED NUMBER: 07544148 (England and Wales)





ACCOUNTANTS: CGA
Chartered Certified Accountants
3 & 4 Park Court
Riccall Road
Escrick
York
North Yorkshire
YO19 6ED

ICER CONSULTING LIMITED (REGISTERED NUMBER: 07544148)

STATEMENT OF FINANCIAL POSITION
28TH FEBRUARY 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 4,897 5,066
Investments 5 50,000 50,000
54,897 55,066

CURRENT ASSETS
Stocks - 3,650
Debtors 6 8,584 17,229
Cash at bank 100,109 127,456
108,693 148,335
CREDITORS
Amounts falling due within one year 7 3,217 2,834
NET CURRENT ASSETS 105,476 145,501
TOTAL ASSETS LESS CURRENT LIABILITIES 160,373 200,567

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 160,273 200,467
SHAREHOLDERS' FUNDS 160,373 200,567

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16th April 2025 and were signed on its behalf by:





Professor M J Sculpher - Director


ICER CONSULTING LIMITED (REGISTERED NUMBER: 07544148)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28TH FEBRUARY 2025

1. STATUTORY INFORMATION

ICER Consulting Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Income is recognised when the service has been completed and where it is virtually certain that payment will be received.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Work in progress is valued at the net value of the work in question adjusted by the percentage applicable to the relevant stage of completion per job.

Financial instruments
Loan assets held as investments are reflected at fair value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

ICER CONSULTING LIMITED (REGISTERED NUMBER: 07544148)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28TH FEBRUARY 2025

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1st March 2024 3,871 18,627 22,498
Additions - 1,463 1,463
At 28th February 2025 3,871 20,090 23,961
DEPRECIATION
At 1st March 2024 2,875 14,557 17,432
Charge for year 249 1,383 1,632
At 28th February 2025 3,124 15,940 19,064
NET BOOK VALUE
At 28th February 2025 747 4,150 4,897
At 29th February 2024 996 4,070 5,066

5. FIXED ASSET INVESTMENTS
Other
loans
£   
At 1st March 2024
and 28th February 2025 50,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 1,050 9,656
Other debtors 7,534 7,573
8,584 17,229

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 34 13
Taxation and social security 659 1,334
Other creditors 2,524 1,487
3,217 2,834

8. RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed £530 (2024 - £78) to members of key management personnel. No interest has been charged to the company in respect of this loan which is repayable on demand and is presented within creditors due within one year.