FRS102 1A Filleted


Company registration number:						11675837
White Igloo Limited

Balance sheet
as at 31 December 2024

		31 Dec 24		31 Dec 23
	Note	£	£	£	£
Fixed assets
Tangible assets	4	392,001		392,198
			392,001		392,198
Current assets
Debtors		-		3,393
Cash at bank and in hand		2,531		6,968
			2,531		10,361
Creditors: amounts falling due within one year			(81,939)		(87,187)
Net current liabilities			(79,408)		(76,826)
Total assets less current liabilities			312,593		315,372
Creditors: Amounts falling due after more than one year			(311,315)		(314,110)
NET ASSETS			1,278		1,262

Capital and reserves
Called up share capital			100		100
Profit and loss account			1,178		1,162
TOTAL EQUITY			1,278		1,262


The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2024.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.

1


White Igloo Limited

Notes to the financial statements
for the year ended 31 December 2024


1	Company information

	White Igloo Limited is a private company registered in England and Wales. Its registered number is 11675837. The company is limited by shares. Its registered office is 124 C/O A Bigger Splash Consultancy, City Road, London, EC1V 2NX.

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 historic cost convention.

	Going concern
	In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.

	The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.

	Tangible fixed assets
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

	Land and buildings:
	Investment property	-	No depreciation charged
	Plant and machinery etc.:
	Fixtures and fittings	-	25% straight line

	Taxation
	Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

	Current 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 balance sheet date.

3


White Igloo Limited

Notes to the financial statements - continued
for the year ended 31 December 2024

3	Average number of employees

	During the year the average number of employees was Nil (2023 - Nil).

4	Tangible fixed assets

		Land and buildings	Plant and machinery etc.	Totals
		£	£	£
	Cost
	At 1 January 2024	392,001	724	392,725
	At 31 December 2024	392,001	724	392,725

	Depreciation
	At 1 January 2024	-	527	527
	Charge for year	-	197	197
	At 31 December 2024	-	724	724

	Net book value
	At 31 December 2024	392,001	-	392,001

	At 31 December 2023	392,001	197	392,198


5	Advances, credit and guarantees granted to the director

	The following advances and credits to a director subsisted during the periods ended 31 December 2024 and 31 December 2023.
			31 Dec 24	31 Dec 23
			£	£
	Claire Waxler
	Balance outstanding at start of year		(73,863)	(79,741)
	Amounts advanced		600	7,600
	Amounts repaid		(312)	(1,722)
	Balance outstanding at end of year		(73,575)	(73,863)


6	Related party transactions

	During the year £500 was loaned from Black Eskimo Ltd which is a related party by virtual of shareholding to Ms C Waxler. As at the balance sheet date £74,575 was due to the director, Ms C Waxler.

7	Dividends

	During the year the company declared dividends of £1,000 (2023: £0)

4


	Company registration number:		11675837
	White Igloo Limited

	Balance sheet - continued
	as at 31 December 2024

	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 Profit and loss account has not been delivered to the Registrar.

	Signed by:

	Miss C Waxler, Director
	15 September 2025

	2


	Company registration number:	11675837

	Unaudited financial statements
	for the year ended 31 December 2024
	for
	White Igloo Limited


	Pages for filing with the Registrar