Company registration number 07481775 (England and Wales)
Iceline Yorkshire Limited
UNAUDITED FINANCIAL STATEMENTS
for the period ended 31 December 2025
PAGES FOR FILING WITH REGISTRAR
Iceline Yorkshire Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
Iceline Yorkshire Limited
Statement of Financial Position
as at 31 December 2025
31 December 2025
- 1 -
2025
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
235,888
196,991
Current assets
Stocks
392,236
249,990
Debtors
453,168
617,368
Cash at bank and in hand
546,612
348,093
1,392,016
1,215,451
Creditors: amounts falling due within one year
(630,581)
(725,808)
Net current assets
761,435
489,643
Total assets less current liabilities
997,323
686,634
Creditors: amounts falling due after more than one year
(9,444)
(7,538)
Provisions for liabilities
(48,459)
(38,293)
Net assets
939,420
640,803
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
939,320
640,703
Total equity
939,420
640,803
Iceline Yorkshire Limited
Statement of Financial Position (continued)
as at 31 December 2025
31 December 2025
- 2 -

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

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

For the financial period 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 27 July 2026 and are signed on its behalf by:
C Liddle
R Coutts
Director
Director
Company Registration No. 07481775
Iceline Yorkshire Limited
Notes to the financial statements
for the period ended 31 December 2025
- 3 -
1
Accounting policies
Basis of preparation

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, to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Revenue

Turnover represents the total invoice value, excluding value added tax, of sales made during the year and derives from the provision of goods falling within the company's ordinary activities.

Turnover is recognised on provision of contractual service obligations where a right to consideration is due.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less depreciation.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
10% reducing balance
Motor vehicles
20% reducing balance
Stocks

Stock and work in progress are recorded at the lower of cost and net reali s able value.

Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences. Such liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in transaction that affects neither the tax profit nor the accounting profit.

Retirement benefits

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

Iceline Yorkshire Limited
Notes to the financial statements (continued)
for the period ended 31 December 2025
1
Accounting policies
(continued)
- 4 -
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was 32 (2025 - 27).

2025
2025
Number
Number
32
27
3
Tangible fixed assets
Plant and machinery
Motor vehicles
Total
£
£
£
Cost
At 1 May 2025
84,891
262,496
347,387
Additions
3,685
69,245
72,930
Disposals
-
0
(11,425)
(11,425)
At 31 December 2025
88,576
320,316
408,892
Depreciation and impairment
At 1 May 2025
42,153
108,243
150,396
Depreciation charged in the period
3,049
26,041
29,090
Eliminated in respect of disposals
-
0
(6,482)
(6,482)
At 31 December 2025
45,202
127,802
173,004
Carrying amount
At 31 December 2025
43,374
192,514
235,888
At 30 April 2025
42,738
154,253
196,991

Included within the net book value of £196,991 is £35,964 (2024 - £43,743) relating to assets held under hire purchase agreements. The depreciation charged to the financial statements in the year in respect of such assets amounted to £7,779 (2024 - £9,590).

Iceline Yorkshire Limited
Notes to the financial statements (continued)
for the period ended 31 December 2025
- 5 -
4
Company information

Iceline Yorkshire Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 1 Womersley Mill, Doncaster Road, Whitley, North Yorkshire, DN14 0JW.

2025-12-31 2025-05-01 false false false 27 July 2026 CCH Software CCH Accounts Production 2026.200 No description of principal activity P Liddle C Liddle R Coutts J Lundin A Vitols 07481775 2025-05-01 2025-12-31 07481775 2025-12-31 07481775 2025-04-30 07481775 core:PlantMachinery 2025-12-31 07481775 core:MotorVehicles 2025-12-31 07481775 core:PlantMachinery 2025-04-30 07481775 core:MotorVehicles 2025-04-30 07481775 core:WithinOneYear 2025-12-31 07481775 core:WithinOneYear 2025-04-30 07481775 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 07481775 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 07481775 core:Non-currentFinancialInstruments core:AfterOneYear 2025-12-31 07481775 core:Non-currentFinancialInstruments core:AfterOneYear 2025-04-30 07481775 core:ShareCapital 2025-12-31 07481775 core:ShareCapital 2025-04-30 07481775 core:RetainedEarningsAccumulatedLosses 2025-12-31 07481775 core:RetainedEarningsAccumulatedLosses 2025-04-30 07481775 bus:Director2 2025-05-01 2025-12-31 07481775 bus:Director3 2025-05-01 2025-12-31 07481775 core:PlantMachinery 2025-05-01 2025-12-31 07481775 core:MotorVehicles 2025-05-01 2025-12-31 07481775 2024-05-01 2025-04-30 07481775 core:PlantMachinery 2025-04-30 07481775 core:MotorVehicles 2025-04-30 07481775 2025-04-30 07481775 bus:PrivateLimitedCompanyLtd 2025-05-01 2025-12-31 07481775 bus:SmallCompaniesRegimeForAccounts 2025-05-01 2025-12-31 07481775 bus:FRS102 2025-05-01 2025-12-31 07481775 bus:AuditExemptWithAccountantsReport 2025-05-01 2025-12-31 07481775 bus:Director1 2025-05-01 2025-12-31 07481775 bus:Director4 2025-05-01 2025-12-31 07481775 bus:Director5 2025-05-01 2025-12-31 07481775 bus:FullAccounts 2025-05-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP