Acorah Software Products - Accounts Production 19.2.450 false true true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 11165550 Mr Edward Buchanan Mr Tristan Adams Mr Elliott Kingston iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11165550 2024-11-30 11165550 2025-11-30 11165550 2024-12-01 2025-11-30 11165550 frs-core:CurrentFinancialInstruments 2025-11-30 11165550 frs-core:Non-currentFinancialInstruments 2025-11-30 11165550 frs-core:ComputerEquipment 2025-11-30 11165550 frs-core:ComputerEquipment 2024-12-01 2025-11-30 11165550 frs-core:ComputerEquipment 2024-11-30 11165550 frs-core:PlantMachinery 2025-11-30 11165550 frs-core:PlantMachinery 2024-12-01 2025-11-30 11165550 frs-core:PlantMachinery 2024-11-30 11165550 frs-core:ShareCapital 2025-11-30 11165550 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 11165550 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 11165550 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 11165550 frs-bus:SmallEntities 2024-12-01 2025-11-30 11165550 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 11165550 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 11165550 frs-bus:Director1 2024-12-01 2025-11-30 11165550 frs-bus:Director2 2024-12-01 2025-11-30 11165550 frs-bus:Director3 2024-12-01 2025-11-30 11165550 1 2024-12-01 2025-11-30 11165550 frs-countries:EnglandWales 2024-12-01 2025-11-30 11165550 2023-11-30 11165550 2024-11-30 11165550 2023-12-01 2024-11-30 11165550 frs-core:CurrentFinancialInstruments 2024-11-30 11165550 frs-core:Non-currentFinancialInstruments 2024-11-30 11165550 frs-core:ShareCapital 2024-11-30 11165550 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 11165550 1 2023-12-01 2024-11-30
Registered number: 11165550
Ice and Lime Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Ice and Lime Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Ice and Lime Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 11165550

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 10,514 |  | 13,077
|  |  | 10,514 |  | 13,077
CURRENT ASSETS
Debtors | 5 | 2,415 |  | 5,042 |
Cash at bank and in hand |  | 745 |  | 5,776 |
|  | 3,160 |  | 10,818 |
Creditors: Amounts Falling Due Within One Year | 6 | (27,610 ) |  | (40,645 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (24,450 ) |  | (29,827 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (13,936 ) |  | (16,750 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (762 )
NET LIABILITIES |  |  | (13,936 ) |  | (17,512 )
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | (14,036 ) |  | (17,612 )
SHAREHOLDERS' FUNDS |  |  | (13,936) |  | (17,512)

Page 1
Page 2
Ice and Lime Ltd
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Tristan Adams Director
9 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Ice and Lime Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Ice and Lime Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 11165550 . The registered office is Unit 1 Brockbridge Dairy, Bradshott Lane, Liss, Hampshire, England, GU33 6DD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors believe the company to be a going concern and will continue to give their support to the company over the next 12 months.
2.3. Turnover
Turnover is measured at the fair value of the consideration received, net of discounts and value added taxes. Turnover is recognised at the point of invoice.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant and machinery | 10% straight line
Computer equipment | 33.33% straight line

2.5. Financial Instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.
Trade debtors and creditors are classified as basic financial instruments and are recognised at transaction price less any impairment. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.
Other debtors and creditors are measured at amortised cost using the effective interest rate method.
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.
Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received.
Page 3
Page 4
Ice and Lime Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.6. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax
Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually.
3. Average Number of Employees

| 2025 |  | 2024
--- | --- | --- | ---
Average number of employees, including directors, during the year | 3 |  | 3
| 3 |  | 3

4. Tangible Assets

| Plant and machinery | Computer equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | 30,359 | 1,670 | 32,029
As at 30 November 2025 | 30,359 | 1,670 | 32,029
Depreciation
As at 1 December 2024 | 17,334 | 1,618 | 18,952
Provided during the period | 2,511 | 52 | 2,563
As at 30 November 2025 | 19,845 | 1,670 | 21,515
Net Book Value
As at 30 November 2025 | 10,514 | - | 10,514
As at 1 December 2024 | 13,025 | 52 | 13,077

Page 4
Page 5
Ice and Lime Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 278 |  | 2,490
Other debtors | 2,137 |  | 2,552
| 2,415 |  | 5,042

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 10,733
Bank loans and overdrafts | 762 |  | 1,557
Amounts owed to group undertakings | 1,391 |  | 1,391
Other creditors | 25,277 |  | 25,062
Taxation and social security | 180 |  | 1,902
| 27,610 |  | 40,645

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 762

8. Related Party Transactions
The amount due to the related party at the end of the year was £1,391 (2024 : £1,391).
Page 5