Ice and Lime Ltd

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

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.

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