ICEDTEA RECIPE LIMITED


Director	MANO, Manogna


Registered Address	71-75 Shelton Street
	Covent Garden
	London
	WC2H 9JQ


Registered Number	15836445 (England and Wales)

Balance Sheet as at
31 July 2025

	Notes	2025
		£	£
Current assets
Debtors	3	310
Cash at bank and on hand		221,075
		221,385
Creditors amounts falling due within one year	4	(11,650)
Net current assets (liabilities)			209,735
Total assets less current liabilities			209,735
Creditors amounts falling due after one year	5		(316,000)
Net assets			(106,265)
Capital and reserves
Called up share capital			100
Profit and loss account			(106,365)
Shareholders' funds			(106,265)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 24 September 2025, and are signed on its behalf by:

MANO, Manogna
Director
Registered Company No. 15836445

ICEDTEA RECIPE LIMITED

Notes to the Financial Statements
for the period ended 31 July 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Financial instruments
	A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment.

Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. 

2.	Average number of employees


		2025
	Average number of employees during the year	0

3.	Debtors: amounts due within one year

		2025
		£
	Trade debtors / trade receivables	115
	Other debtors	195
	Total	310

4.	Creditors: amounts due within one year

		2025
		£
	Trade creditors / trade payables	11,009
	Bank borrowings and overdrafts	641
	Total	11,650

5.	Creditors: amounts due after one year

		2025
		£
	Bank borrowings and overdrafts	316,000
	Total	316,000


	The amount of £316,000 represents funds received under an Advance Subscription Agreement (ASA). The ASA is non-interest bearing and is not repayable in cash. The liability will convert into equity shares in the company upon the occurrence of a trigger event, being the next qualifying equity fundraising, a sale/listing, a dissolution event, or, if earlier, the longstop date.