Ice Cream Bournemouth Limited

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

Registered number: 15481520

		31 March 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		51,755		58,225
Tangible Assets	5		261,955		205,405

			313,710		263,630
CURRENT ASSETS
Stocks	6	5,000		5,000
Debtors	7	4,974		3,993
Cash at bank and in hand		21,159		22,933

		31,133		31,926
Creditors: Amounts Falling Due Within One Year	8	(92,790 )		(92,632 )

NET CURRENT ASSETS (LIABILITIES)			(61,657 )		(60,706 )

TOTAL ASSETS LESS CURRENT LIABILITIES			252,053		202,924

Creditors: Amounts Falling Due After More Than One Year	9		(191,009 )		(188,343 )

NET ASSETS			61,044		14,581

CAPITAL AND RESERVES
Called up share capital	11		100		100
Profit and Loss Account			60,944		14,481

SHAREHOLDERS' FUNDS			61,044		14,581

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Ice Cream Bournemouth Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 Robert Ferrett

Director

14/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Ice Cream Bournemouth Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15481520 . The registered office is 7 Oakridge Office Park, Whaddon, Salisbury, Wiltshire, SP5 3HT.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.

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 & Machinery

10% Reducing Balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2025: 5)

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Ice Cream Bournemouth Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	64,694

As at 31 March 2026	64,694

Amortisation
As at 1 April 2025	6,469
Provided during the period	6,470

As at 31 March 2026	12,939

Net Book Value
As at 31 March 2026	51,755

As at 1 April 2025	58,225

5. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2025	216,813
Additions	85,657

As at 31 March 2026	302,470

Depreciation
As at 1 April 2025	11,408
Provided during the period	29,107

As at 31 March 2026	40,515

Net Book Value
As at 31 March 2026	261,955

As at 1 April 2025	205,405

6. Stocks

	31 March 2026	31 March 2025
	£	£
Stock	5,000	5,000

7. Debtors

	31 March 2026	31 March 2025
	£	£
Due within one year
Other debtors	4,974	3,993

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Ice Cream Bournemouth Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Creditors: Amounts Falling Due Within One Year

	31 March 2026	31 March 2025
	£	£
Net obligations under finance lease and hire purchase contracts	23,727	44,969
Trade creditors	6,839	5,263
Bank loans and overdrafts	14,782	24,854
Other creditors	11,503	368
Taxation and social security	35,939	17,178

	92,790	92,632

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

	31 March 2026	31 March 2025
	£	£
Net obligations under finance lease and hire purchase contracts	99,655	85,235
Bank loans	-	11,596
Other creditors	91,354	91,512

	191,009	188,343

10. Obligations Under Finance Leases and Hire Purchase

	31 March 2026	31 March 2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	23,727	44,969
Later than one year and not later than five years	99,655	85,235

	123,382	130,204

	123,382	130,204

11. Share Capital

	31 March 2026	31 March 2025
	£	£
Allotted, Called up and fully paid	100	100

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