Company No: 13834984 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
				Restated - note 2
Current assets
Stocks	4	0		4,957
Debtors	5	88,783		117,797
Cash at bank and in hand		70,227		9,146
		159,010		131,900
Creditors: amounts falling due within one year	6	( 35,271)		( 39,542)
Net current assets		123,739		92,358
Total assets less current liabilities		123,739		92,358
Net assets		123,739		92,358
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		123,639		92,258
Total shareholders' funds		123,739		92,358

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Ice Consulting & Design Ltd (registered number: 13834984) were approved and authorised for issue by the Board of Directors on 22 October 2026. They were signed on its behalf by:

Mr B Jesty Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Ice Consulting & Design Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 77 Poole Road Westbourne, Bournemouth, BH4 9BB, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Prior year adjustment

[Disclose the nature of the prior period adjustment, and (if practicable);
(i) for each prior period presented, the amount of the correction for each financial statement line item affected; and
(ii) the amount of the correction at the beginning of the earliest prior period presented; or an explanation if it is not practicable to disclose these amounts for (i) and (ii).]

See note 2 for a detailed breakdown of the prior period adjustment.

Turnover

Turnover is stated net of trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer. Revenue from services is recognised as they are delivered.

Taxation

Current tax
Current tax is provided at amounts expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to 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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Prior year adjustment

The 2025 accounts have been restated as stock had been overstated and incorrectly analysed.

		As previously reported		Adjustment		As restated
Year ended 31 January 2025		£		£		£
Opening stock P&L		78,941		(68,917)		10,024
Closing stock P&L		73,874		(68,917)		4,957
Stock Balance sheet		73,874		(68,917)		4,957
Directors loan account		(51,810)		51,091		(719)
Other debtors		0		17,826		17,826

3. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

4. Stocks

	2026		2025
	£		£
Stocks	0		4,957

5. Debtors

	2026		2025
	£		£
Trade debtors	6,746		960
Amounts owed by related parties	82,037		116,837
	88,783		117,797

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Amounts owed to related parties	25,000		25,000
Corporation tax	8,841		12,503
Other creditors	1,430		2,039
	35,271		39,542

7. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100