REGISTERED NUMBER: 07130731 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ICE ROAD GRITTERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M E Craig

SECRETARY:

Ms L Craig

REGISTERED OFFICE:

Forest Green Farm Forest Green Road

Holyport

Maidenhead

Berkshire

SL6 2NN

REGISTERED NUMBER:

07130731 (England and Wales)

ACCOUNTANTS:

Martin and Company

Two Brewers House

50 North Street

Thame

Oxfordshire

OX9 3BH

FIXED ASSETS

Tangible assets

4

833,422

790,508

Investments

5

20,000

20,000

853,422

810,508

CURRENT ASSETS

Stocks

3,000

4,000

Debtors

6

722,485

606,296

Cash at bank

29,147

46,320

754,632

656,616

CREDITORS

Amounts falling due within one year

7

448,163

314,636

NET CURRENT ASSETS

306,469

341,980

TOTAL ASSETS LESS CURRENT LIABILITIES

1,159,891

1,152,488

CREDITORS

Amounts falling due after more than one year

8

(373,553

)

(338,855

)

PROVISIONS FOR LIABILITIES

9

(170,061

)

(187,036

)

NET ASSETS

616,277

626,597

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

10

616,275

626,595

616,277

626,597

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 23 December 2025 and were signed by:

M E Craig - Director

1.	STATUTORY INFORMATION

Ice Road Gritters 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.

These amended accounts replace the original accounts and are now the statutory accounts. They are prepared as they were at the date of the original accounts.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25.00% straight line, 20% on reducing balance and 10% straight line

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

1,230,556

Additions

259,552

Disposals

(43,475

)

At 31 March 2025

1,446,633

DEPRECIATION

At 1 April 2024

440,048

Charge for year

193,265

Eliminated on disposal

(20,102

)

At 31 March 2025

613,211

NET BOOK VALUE

At 31 March 2025

833,422

At 31 March 2024

790,508

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

and 31 March 2025

20,000

NET BOOK VALUE

At 31 March 2025

20,000

At 31 March 2024

20,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

207,408

149,666

Other debtors

515,077

456,630

722,485

606,296

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

20,800

10,000

Hire purchase contracts

136,970

124,524

Trade creditors

50,749

92,920

Taxation and social security

187,057

41,110

Other creditors

52,587

46,082

448,163

314,636

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

143,875

15,833

Hire purchase contracts

229,678

323,022

373,553

338,855

9.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

170,061

187,036

Deferred

tax

£

Balance at 1 April 2024

187,036

Provided during year

(16,975

)

Balance at 31 March 2025

170,061

10.

RESERVES

Retained

earnings

£

At 1 April 2024

626,595

Profit for the year

351,880

Dividends

(362,200

)

At 31 March 2025

616,275