REGISTERED NUMBER: 12588788 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Icel Holdings Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Miss M Icel

E Icel

E Icel

REGISTERED OFFICE:

8 Pottery Hill

Woodlesford

Leeds

West Yorkshire

LS26 8GS

REGISTERED NUMBER:

12588788 (England and Wales)

ACCOUNTANTS:

KJA Kilner Johnson Ltd

Network House

Stubs Beck Lane

Cleckheaton

BD19 4TT

FIXED ASSETS

Investments

4

126,093

126,093

CURRENT ASSETS

Debtors

5

2,000

2,000

Cash at bank and in hand

1,649

3,181

3,649

5,181

CREDITORS

Amounts falling due within one year

6

990

945

NET CURRENT ASSETS

2,659

4,236

TOTAL ASSETS LESS CURRENT LIABILITIES

128,752

130,329

CAPITAL AND RESERVES

Called up share capital

7

300

300

Share premium

8

126,151

126,151

Retained earnings

8

2,301

3,878

SHAREHOLDERS' FUNDS

128,752

130,329

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 16 September 2025 and were signed on its behalf by:

E Icel - Director

1.	STATUTORY INFORMATION

Icel Holdings Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Investments in subsidiaries and associates

Investments in subsidiary and associate undertakings are recognised at cost.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

Interest

group

in

undertakings

associate

Totals

£

£

£

COST

At 1 January 2024

and 31 December 2024

540

125,553

126,093

NET BOOK VALUE

At 31 December 2024

540

125,553

126,093

At 31 December 2023

540

125,553

126,093

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed by participating interests

2,000

2,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Accrued expenses

990

945

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

300

Ordinary

1.00

300

300

8.

RESERVES

Retained

Share

earnings

premium

Totals

£

£

£

At 1 January 2024

3,878

126,151

130,029

Deficit for the year

(1,577

)

(1,577

)

At 31 December 2024

2,301

126,151

128,452

9.	RELATED PARTY DISCLOSURES

The directors believe that there is no one controlling party by virtue of their shareholdings.