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.

The 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

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.

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 amounts 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.

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 .

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

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.

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.

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

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.

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.

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

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