REGISTERED NUMBER: 10233642 (England and Wales)

Warm Iceberg Limited

Unaudited Financial Statements

for the Year Ended 30 June 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr C P Bennett

REGISTERED OFFICE:

Delta 606

Welton Road

Swindon

SN5 7XF

REGISTERED NUMBER:

10233642 (England and Wales)

ACCOUNTANTS:

AMS Accountancy Limited

Delta 606

Welton Road

Delta Office Park

Swindon

Wiltshire

SN5 7XF

FIXED ASSETS

Tangible assets

4

3

143

CURRENT ASSETS

Debtors

5

337,403

342,003

Cash at bank

105

497

337,508

342,500

CREDITORS

Amounts falling due within one year

6

(347,502

)

(332,437

)

NET CURRENT (LIABILITIES)/ASSETS

(9,994

)

10,063

TOTAL ASSETS LESS CURRENT LIABILITIES

(9,991

)

10,206

CREDITORS

Amounts falling due after more than one year

7

(18,552

)

(20,804

)

PROVISIONS FOR LIABILITIES

-

(140

)

NET LIABILITIES

(28,543

)

(10,738

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

(28,643

)

(10,838

)

SHAREHOLDERS' FUNDS

(28,543

)

(10,738

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 September 2026 and were signed by:

Mr C P Bennett - Director

1.	STATUTORY INFORMATION

Warm Iceberg Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 July 2024

and 30 June 2025

1,292

DEPRECIATION

At 1 July 2024

1,149

Charge for year

140

At 30 June 2025

1,289

NET BOOK VALUE

At 30 June 2025

3

At 30 June 2024

143

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

337,403

342,003

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,897

6,841

Trade creditors

34

-

Taxation and social security

251,206

254,714

Other creditors

89,365

70,882

347,502

332,437

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

18,552

20,804

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

2025

2024

£

£

Mr C P Bennett

Balance outstanding at start of year

216,929

73,601

Amounts advanced

-

143,328

Amounts repaid

(4,600

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

212,329

216,929