Thanks for those workings, as they definitely highlight the issue with oversized combi boilers.You have, I think, a 35kw combi, with 26kw to CH, when it fires up, it probably, like most gas boilers, fires at, say, 65% of max output, in your case, 35X65%, 23kw, even if it starts to modulate down within seconds of firing then there is no way IMO that it can reduce in time to avoid hitting SP+5C from firing up at SP-5C, the anticycling time must be increased to allow the temp to fall much further before refiring, if the flowrate is 25LPM then the dT is 13C (at 23kw) so the temperature must fall to ~ 42C to avoid the flow temp reaching 55C (SP+5) and burner cut out, this minimum temperature becomes 38.5C at 20LPM, 33C at 15LPM and a almost impossible 22C at 10LPM.
Have a look at the anticycle time and I would suggest a minimum of 3 to 5 minutes and see how you get on, I have watched a Vokera vision 20S cycling on a 2.5/3.0kw demand (boiler min output ~ 5.5kw) with a 3 minute anticycle time refiring with no problems with flow temp only exceeding the SP by 1 or 2C, it will then run until eventually the flow temperature rises to SP+5C with burner cut out and repeat.
As for the anti-cycle time, it appears this is not changeable on the Ideal boilers so I'm not able to go down that route shy of getting a brand-new boiler.