REGISTERED NUMBER: 11692024 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

ICON TOPCO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M M Healey

REGISTERED OFFICE:

Unit 24 Basepoint Business Centre

Yeoford Way

Marsh Barton Trading Estate

Exeter

Devon

EX2 8LB

REGISTERED NUMBER:

11692024 (England and Wales)

AUDITORS:

Gravita Audit Western Limited

Chartered Accountants and Statutory Auditors

Keble House

Southernhay Gardens

Exeter

Devon

EX1 1NT

FIXED ASSETS

Investments

5

48,000

48,001

CURRENT ASSETS

Debtors

6

64,962

62,936

CREDITORS

Amounts falling due within one year

7

(28,064

)

(23,839

)

NET CURRENT ASSETS

36,898

39,097

TOTAL ASSETS LESS CURRENT LIABILITIES

84,898

87,098

CAPITAL AND RESERVES

Called up share capital

9,600

9,600

Share premium

86,400

86,400

Retained earnings

(11,102

)

(8,902

)

SHAREHOLDERS' FUNDS

84,898

87,098

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 director and authorised for issue on 16 October 2025 and were signed by:

M M Healey - Director

1.	COMPANY INFORMATION

Icon Topco 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.

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

The principal place of business is the registered office.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

Going concern

The financial statements have been prepared on a going concern basis. The Directors have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment. Based on these assessments the Directors have concluded that they can continue to adopt the going concern basis in preparing the annual report and accounts.

Preparation of consolidated financial statements

The financial statements contain information about Icon Topco Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Other operating income

Other operating income comprises interest receivable on loans provided to other group companies.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Taxation

Taxation for the year comprises current and deferred tax. 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 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.

Estimates and judgements

The financial statements include the following key estimates or judgements:

Accruals and prepayments- based on information available at the time the financial statements were approved.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

48,001

Disposals

(1

)

At 31 March 2025

48,000

NET BOOK VALUE

At 31 March 2025

48,000

At 31 March 2024

48,001

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

64,962

62,936

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

24,641

15,888

Other creditors

-

4,026

Accrued expenses

3,423

3,925

28,064

23,839

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Jade Quaintance BA, FCA (Senior Statutory Auditor)

for and on behalf of Gravita Audit Western Limited

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Your.Cloud UK Holding Limited.