Company registration number 14604494 (England and Wales)
ICEBERG AHEAD LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ICEBERG AHEAD LTD
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 3
ICEBERG AHEAD LTD
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
267,873
536,102
Cash at bank and in hand
469,902
867,095
737,775
1,403,197
Creditors: amounts falling due within one year
4
(1,290,129)
(2,396,992)
Net current liabilities
(552,354)
(993,795)
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(552,355)
(993,796)
Total equity
(552,354)
(993,795)

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 29 May 2026
M Harrison
Director
Company registration number 14604494 (England and Wales)
ICEBERG AHEAD LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Iceberg Ahead Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 187 Drury Lane, London, WC2B 5QD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received for box office, merchandising and

associated income and is shown net of VAT and other sales related taxes .

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

1.4
Basic financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any loss arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Taxation

The tax credit represents the sum of the tax estimated as currently recoverable by the company.

Current tax

The tax currently recoverable is based on taxable profits/losses for the year and the company's claim to relief

under the Theatre Tax Relief provisions. Taxable profit/loss differs from net profit/loss as reported in the

income statement because it excludes items that are never taxable or deductible.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense . The cost of any unused holiday entitlement is recognised in the period in which the services are received.This includes cast and crew who are not engaged under contracts of employment, however Equity-approved contracts are used.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

ICEBERG AHEAD LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
7
1
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
156,452
Corporation tax recoverable
166,768
332,700
Other debtors
101,105
46,950
267,873
536,102
4
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
180,119
339,035
Taxation and social security
144,626
12,238
Other creditors
965,384
2,045,719
1,290,129
2,396,992
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