What was the main cause of your error? Loosing energy to the surroundings, or measurement errors? If it was the first one, using better insulation or closing the cup could make a difference. But maybe some energy was used for cooling the cup, not water? Have you taken that into account?
+ my knowledge of physics is not perfect, but I would say that it was the energy from water used for warming up ice, not the other way round. Though it would mean that energy was taken from the cup... or whatever, 24% error is not that terrible, I had some as high as 60% -.-