Silverfin false 31 July 2025 30 July 2025 Peter N B Cunningham DMC Partnership Limited 108,928 45,569 false true 30/04/2025 01/05/2024 30/04/2025 M A Caenepeel 23/02/2022 30 July 2025 The principal activity of the Company will be the retail of chocolate and sugar confectionery. 13936039 2025-04-30 13936039 bus:Director1 2025-04-30 13936039 2024-04-30 13936039 core:CurrentFinancialInstruments 2025-04-30 13936039 core:CurrentFinancialInstruments 2024-04-30 13936039 core:ShareCapital 2025-04-30 13936039 core:ShareCapital 2024-04-30 13936039 core:RetainedEarningsAccumulatedLosses 2025-04-30 13936039 core:RetainedEarningsAccumulatedLosses 2024-04-30 13936039 2024-05-01 2025-04-30 13936039 bus:FilletedAccounts 2024-05-01 2025-04-30 13936039 bus:SmallEntities 2024-05-01 2025-04-30 13936039 bus:Audited 2024-05-01 2025-04-30 13936039 2023-05-01 2024-04-30 13936039 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 13936039 bus:Director1 2024-05-01 2025-04-30 13936039 core:CurrentFinancialInstruments 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure

Company No: 13936039 (England and Wales)

# HAMLET CHOCOLATES UK LIMITED

### Financial Statements
For the financial year ended 30 April 2025
Pages for filing with the registrar

HAMLET CHOCOLATES UK LIMITED

## Financial Statements

For the financial year ended 30 April 2025

Contents

HAMLET CHOCOLATES UK LIMITED

## COMPANY INFORMATION

For the financial year ended 30 April 2025
HAMLET CHOCOLATES UK LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 30 April 2025

DIRECTOR | M A Caenepeel

REGISTERED OFFICE | Basepoint Business Centre Shearway Business Park
| Shearway Road
| Folkestone
| CT19 4RH
| United Kingdom

COMPANY NUMBER | 13936039 (England and Wales)

AUDITOR | DMC Partnership Limited
| Chartered Accountants
| Statutory Auditor
| Yew Tree House
| Lewes Road
| Forest Row
| East Sussex
| RH18 5AA
| United Kingdom

HAMLET CHOCOLATES UK LIMITED

## BALANCE SHEET

As at 30 April 2025
HAMLET CHOCOLATES UK LIMITED

## BALANCE SHEET (continued)

As at 30 April 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Current assets |  |  |  |
Stocks | 3 | 12,021 |  | 0
Debtors | 4 | 298,287 |  | 158,076
Cash at bank and in hand |  | 171,948 |  | 50,757
|  | 482,256 |  | 208,833
Creditors: amounts falling due within one year | 5 | ( 331,099) |  | ( 166,604)
Net current assets |  | 151,157 |  | 42,229
Total assets less current liabilities |  | 151,157 |  | 42,229
Net assets |  | 151,157 |  | 42,229
Capital and reserves |  |  |  |
Called-up share capital |  | 8,324 |  | 8,324
Profit and loss account |  | 142,833 |  | 33,905
Total shareholder's funds |  | 151,157 |  | 42,229

The 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 Hamlet Chocolates UK Limited (registered number: 13936039) were approved and authorised for issue by the Director on 30 July 2025. They were signed on its behalf by:

M A Caenepeel Director |

HAMLET CHOCOLATES UK LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2025
HAMLET CHOCOLATES UK LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2025

##### 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

Hamlet Chocolates UK Limited (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 Basepoint Business Centre Shearway Business Park, Shearway Road, Folkestone, CT19 4RH, 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 £.

##### Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Financial assets
An asset is impaired where there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.
Where indicators exist for a decrease in impairment loss, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.
For financial assets carried at amortised cost, the amount of impairment is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the financial asset’s original effective interest rate.
For financial assets carried at cost less impairment, the impairment loss is the difference between the asset’s carrying amount and the best estimate of the amount that would be received for the asset if it were to be sold at the reporting date.
Where indicators exist for a decrease in impairment loss, and the decrease can be related objectively to an event occurring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### 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.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Stocks

| 2025 |  | 2024
| £ |  | £
Stocks | 12,021 |  | 0

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 298,160 |  | 157,254
Other debtors | 127 |  | 822
| 298,287 |  | 158,076

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 14,360 |  | 1,462
Amounts owed to Group undertakings | 185,999 |  | 112,432
Taxation and social security | 102,295 |  | 28,628
Other creditors | 28,445 |  | 24,082
| 331,099 |  | 166,604

Amounts owed to Group undertakings are repayable on demand and do not bear interest.

#### 6. Related party transactions

The Company has taken advantage of the exemption available under FRS 102 Section 1A not to disclose details of transactions with wholly owned members of the group headed by its parent company.

#### 7. Audit Opinion

The auditor's report on the accounts for the financial year ended 30 April 2025 was unqualified.

The audit report was signed by Peter N B Cunningham on behalf of DMC Partnership Limited, Chartered Accountants.

#### 8. Ultimate controlling party

The immediate and ultimate parent company is Hamlet NV, which is incorporated in Belgium at Kerkstraat 77, 9120 Vrasene.