Ice Fusion Limited 31/12/2025 iXBRL

Company registration number: 13783972

Ice Fusion Limited

Unaudited filleted abridged financial statements

31 December 2025

Ice Fusion Limited

Contents

Directors and other information

Accountants report

Abridged statement of financial position

Notes to the financial statements

Ice Fusion Limited

Directors and other information


Directors	Mr Sarath Chandra Babu Jonnakuti
	Mrs Kanukamary Chava	(Appointed 6 January 2025)


Company number	13783972


Registered office	1 Wilson Crescent
	Basingstoke
	Hampshire
	England
	RG21 6BD


Accountants	Doshi & Co. Accountants
	6th Floor AMP House
	Dingwall Road
	Croydon
	CR0 2LX

Ice Fusion Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Ice Fusion Limited

Year ended 31 December 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 December 2025 which comprise the abridged statement of financial position, statement of changes in equity and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Doshi & Co. Accountants

6th Floor AMP House

Dingwall Road

Croydon

CR0 2LX

26 June 2026

Ice Fusion Limited

Abridged statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	107,038		103,530
		______		______
			107,038		103,530

Current assets
Cash at bank and in hand		3,690		20,566
		______		______
		3,690		20,566
Creditors: amounts falling due
within one year		( 49,590)		( 44,617)
		______		______
Net current liabilities			( 45,900)		( 24,051)
			______		______
Total assets less current liabilities			61,138		79,479

Creditors: amounts falling due
after more than one year			( 265,286)		( 231,191)
			______		______
Net liabilities			( 204,148)		( 151,712)
			______		______

Capital and reserves
Called up share capital			100		100
Profit and loss account			( 204,248)		( 151,812)
			______		______
Shareholders deficit			( 204,148)		( 151,712)
			______		______

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

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.

All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 26 June 2026 , and are signed on behalf of the board by:

Mr Sarath Chandra Babu Jonnakuti

Director

Company registration number: 13783972

Ice Fusion Limited

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1 Wilson Crescent, Basingstoke, Hampshire, England, RG21 6BD.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Staff costs

The average number of persons employed by the company during the year amounted to 4 (2024: 7 ).

The aggregate payroll costs incurred during the year were:

	2025	2024
	£	£
Wages and salaries	43,357	41,381
	______	______

5. Tangible assets


		£
	Cost
	At 1 January 2025	103,530
	Additions	3,508
		______
	At 31 December 2025	107,038
		______
	Depreciation
	At 1 January 2025 and 31 December 2025	-
		______
	Carrying amount
	At 31 December 2025	107,038
		______
	At 31 December 2024	103,530
		______

6. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Directors	( 155,500)	( 34,095)	( 189,595)
		______	______	______

2024
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr Sarath Chandra Babu Jonnakuti	( 132,000)	( 23,500)	( 155,500)
		______	______	______

7. Post Balance sheet events

The Director, Mr. Sarath Chandra Babu Jonnakuti, has decided and agreed to write off the whole balance outstanding on his Director's Current Account apart from £52,810 as at 31 May 2026.