Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-312023-02-01falseThe principle activity of the company continued to be that of licensed restuarants122falsetruefalse 11835378 2023-02-01 2024-01-31 11835378 2022-02-01 2023-01-31 11835378 2024-01-31 11835378 2023-01-31 11835378 c:Director1 2023-02-01 2024-01-31 11835378 d:Buildings d:LongLeaseholdAssets 2023-02-01 2024-01-31 11835378 d:Buildings d:LongLeaseholdAssets 2024-01-31 11835378 d:Buildings d:LongLeaseholdAssets 2023-01-31 11835378 d:PlantMachinery 2023-02-01 2024-01-31 11835378 d:PlantMachinery 2024-01-31 11835378 d:PlantMachinery 2023-01-31 11835378 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 11835378 d:FurnitureFittings 2023-02-01 2024-01-31 11835378 d:ComputerEquipment 2023-02-01 2024-01-31 11835378 d:ComputerEquipment 2024-01-31 11835378 d:ComputerEquipment 2023-01-31 11835378 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 11835378 d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 11835378 d:CurrentFinancialInstruments 2024-01-31 11835378 d:CurrentFinancialInstruments 2023-01-31 11835378 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 11835378 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 11835378 d:ShareCapital 2024-01-31 11835378 d:ShareCapital 2023-01-31 11835378 d:RetainedEarningsAccumulatedLosses 2024-01-31 11835378 d:RetainedEarningsAccumulatedLosses 2023-01-31 11835378 c:OrdinaryShareClass1 2023-02-01 2024-01-31 11835378 c:OrdinaryShareClass1 2024-01-31 11835378 c:OrdinaryShareClass1 2023-01-31 11835378 c:FRS102 2023-02-01 2024-01-31 11835378 c:Audited 2023-02-01 2024-01-31 11835378 c:FullAccounts 2023-02-01 2024-01-31 11835378 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 11835378 c:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 11835378 4 2023-02-01 2024-01-31 11835378 e:PoundSterling 2023-02-01 2024-01-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11835378









GAZZOSA HOLLOWAY LTD









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2024

 
GAZZOSA HOLLOWAY LTD
REGISTERED NUMBER: 11835378

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
192,700
-

  
192,700
-

Current assets
  

Stocks
 5 
3,409
-

Debtors: amounts falling due within one year
 6 
34,353
-

Cash at bank and in hand
 7 
103,082
2,350

  
140,844
2,350

Creditors: amounts falling due within one year
 8 
(370,751)
(64,777)

Net current liabilities
  
 
 
(229,907)
 
 
(62,427)

Total assets less current liabilities
  
(37,207)
(62,427)

  

Net liabilities
  
(37,207)
(62,427)


Capital and reserves
  

Called up share capital 
 9 
100
100

Profit and loss account
  
(37,307)
(62,527)

  
(37,207)
(62,427)


Page 1

 
GAZZOSA HOLLOWAY LTD
REGISTERED NUMBER: 11835378
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2024

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




G D'Angelo
Director

Date: 27 January 2025

Page 2

 
GAZZOSA HOLLOWAY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

Gazzosa Holloway Limited is a private company limited by shares and incorporated in England & Wales (registered number 11835378). The registered office is 101 New Cavendish Street, 1st Floor South, London, Unite Kingdom, W1W 6XH.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. As a result, the directors have considered it appropriate to prepare the financial statements on a going concern basis. 

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 3

 
GAZZOSA HOLLOWAY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Long-term leasehold property
-
Over the period of lease
Plant and machinery
-
20%
Straight line basis
Fixtures and fittings
-
20%
Straight line basis
Computer equipment
-
20%
Straight line basis

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4

 
GAZZOSA HOLLOWAY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.9

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a SELECT OR ENTER METHOD basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.12

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees



The average monthly number of employees, including the director, during the year was as follows:


        2024
        2023
            No.
            No.







Employees
12
2

Page 5

 
GAZZOSA HOLLOWAY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

4.


Tangible fixed assets





Long-term leasehold property
Plant and machinery
Computer equipment
Total

£
£
£
£



Cost or valuation


Additions
194,630
29,205
3,248
227,083



At 31 January 2024

194,630
29,205
3,248
227,083



Depreciation


Charge for the year on owned assets
29,709
4,187
487
34,383



At 31 January 2024

29,709
4,187
487
34,383



Net book value



At 31 January 2024
164,921
25,018
2,761
192,700



At 31 January 2023
-
-
-
-


5.


Stocks

2024
2023
£
£

Raw ingredients
3,409
-

3,409
-


Page 6

 
GAZZOSA HOLLOWAY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

6.


Debtors

2024
2023
£
£


Trade debtors
3,411
-

Other debtors
13,320
-

Prepayments and accrued income
17,622
-

34,353
-



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
103,082
2,350

103,082
2,350



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
25,211
-

Amounts owed to group undertakings
281,697
64,777

Other taxation and social security
35,552
-

Other creditors
23,197
-

Accruals and deferred income
5,094
-

370,751
64,777



9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



10,000 (2023 - 10,000) Ordinary shares shares of £0.01 each
100
100


Page 7

 
GAZZOSA HOLLOWAY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

10.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £2,043 (2023 - £NIL). Contributions totalling £5,447 (2023 - £NIL) were payable to the fund at the balance sheet date and are included in creditors.


11.


Related party transactions

The company has taken advantage of the exemption contained in Section 33 of FRS 102 ''Related Party Disclosures'' from disclosing transactions with entities which are part of the group.


12.


Controlling party

The immediate parent undertaking is Gazzosa Holdings Limited, a company incorporated in England and Wales. The address of the registered office is 101 New Cavendish Street, 1st Floor South, United
Kingdom, W1W 6XH.
The ultimate controlling party was Vampeta Ltd, whose registered office address is 101 New Cavendish Street, 1st Floor South, United Kingdom, W1W 6XH.
The results of the Company are consolidated into the ultimate parent company and copies of the consolidated financial statements are available from the Registrar of Companies, Companies House, and the registered office address.

13.


Auditors' information

The auditors' report on the financial statements for the year ended 31 January 2024 was unqualified.

The audit report was signed on 27 January 2025 by Nicholas Newman (Senior Statutory Auditor) on behalf of Harris & Trotter LLP.

 
Page 8