Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 true 3 2025-01-01 false operation of ice cream parlours.3 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09359481 2025-01-01 2025-12-31 09359481 2024-01-01 2024-12-31 09359481 2025-12-31 09359481 2024-12-31 09359481 c:Director1 2025-01-01 2025-12-31 09359481 d:Buildings d:LongLeaseholdAssets 2025-01-01 2025-12-31 09359481 d:Buildings d:LongLeaseholdAssets 2025-12-31 09359481 d:Buildings d:LongLeaseholdAssets 2024-12-31 09359481 d:FurnitureFittings 2025-01-01 2025-12-31 09359481 d:FurnitureFittings 2025-12-31 09359481 d:FurnitureFittings 2024-12-31 09359481 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 09359481 d:OfficeEquipment 2025-01-01 2025-12-31 09359481 d:OfficeEquipment 2025-12-31 09359481 d:OfficeEquipment 2024-12-31 09359481 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 09359481 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 09359481 d:CurrentFinancialInstruments 2025-12-31 09359481 d:CurrentFinancialInstruments 2024-12-31 09359481 d:Non-currentFinancialInstruments 2025-12-31 09359481 d:Non-currentFinancialInstruments 2024-12-31 09359481 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 09359481 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 09359481 d:Non-currentFinancialInstruments d:AfterOneYear 2025-12-31 09359481 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 09359481 d:ShareCapital 2025-12-31 09359481 d:ShareCapital 2024-12-31 09359481 d:RetainedEarningsAccumulatedLosses 2025-12-31 09359481 d:RetainedEarningsAccumulatedLosses 2024-12-31 09359481 c:OrdinaryShareClass1 2025-01-01 2025-12-31 09359481 c:OrdinaryShareClass1 2025-12-31 09359481 c:OrdinaryShareClass1 2024-12-31 09359481 c:FRS102 2025-01-01 2025-12-31 09359481 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09359481 c:FullAccounts 2025-01-01 2025-12-31 09359481 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09359481 d:WithinOneYear 2025-12-31 09359481 d:WithinOneYear 2024-12-31 09359481 d:BetweenOneFiveYears 2025-12-31 09359481 d:BetweenOneFiveYears 2024-12-31 09359481 d:MoreThanFiveYears 2025-12-31 09359481 d:MoreThanFiveYears 2024-12-31 09359481 2 2025-01-01 2025-12-31 09359481 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09359481 HCP GELATI LIMITED T/A AMORINO UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
HCP GELATI LIMITED T/A AMORINO
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 8
HCP GELATI LIMITED T/A AMORINO REGISTERED NUMBER:09359481
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible fixed assets | 4 |  | 3,592,835 |  | 2,184,826
Current assets |  |  |  |  |
Stocks |  | 413,502 |  | 192,662 |
Debtors | 5 | 966,837 |  | 811,417 |
Cash at bank and in hand |  | 1,087,000 |  | 1,472,949 |
|  | 2,467,339 |  | 2,477,028 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 6 | (1,300,005) |  | (992,171) |
Net current assets |  |  | 1,167,334 |  | 1,484,857
Total assets less current liabilities |  |  | 4,760,169 |  | 3,669,683
Creditors: amounts falling due after more than one year | 7 |  | (1,979,703) |  | (1,813,446)
Net assets |  |  | 2,780,466 |  | 1,856,237
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 5,000 |  | 5,000
Profit and loss account |  |  | 2,775,466 |  | 1,851,237
|  |  | 2,780,466 |  | 1,856,237
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. 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. Page 1
HCP GELATI LIMITED T/A AMORINO REGISTERED NUMBER:09359481
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 April 2026.
H Attali
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
HCP GELATI LIMITED T/A AMORINO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
HCP Gelati Limited is a private limited liability company incorporated in England and Wales, with its registered office at 19 Garrick Street, London, WC2E 9AX. The principal activity of the Company is the operation of ice cream parlours. 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 | Turnover
Turnover comprises revenue recognised by the Company in respect of goods and services supplied during the year, exclusive of Value Added Tax. Revenue from the sale of products is recognised at the point of sale. Revenue from the provision of services is recognised in the period in which the service is provided.
| 2.3 | 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:
|  |  |  | Improvement to leasehold property | - | over the period of lease
|  |  |  | Fixtures and fittings | - | 10% straight line
|  |  |  | Office equipment | - | 20% straight line
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 3
HCP GELATI LIMITED T/A AMORINO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
| 2.5 | Debtors
Short-term debtors are measured at the 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.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions.
| 2.7 | 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.
| 2.8 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is £ Sterling. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of Comprehensive Income.
| 2.9 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to the Statement of Comprehensive Income 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 4
HCP GELATI LIMITED T/A AMORINO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.10 | Interest income
Interest income is recognised in the Statement of Comprehensive Income in the year in which they are received.
| 2.11 | Borrowing costs
All borrowing costs are recognised in the Statement of Comprehensive Income in the year in which they are incurred.
| 2.12 | Taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income..
3. | Employees
| All staff are employed by a related party company and their salaries are recharged at cost.
Page 5
HCP GELATI LIMITED T/A AMORINO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Improvement to leasehold property | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 January 2025 | 1,717,222 | 2,274,665 | 129,001 | 4,120,888
| Additions | 822,531 | 1,150,934 | 38,067 | 2,011,532
| At 31 December 2025 | 2,539,753 | 3,425,599 | 167,068 | 6,132,420
| Depreciation |  |  |  |
| At 1 January 2025 | 746,534 | 1,134,844 | 54,684 | 1,936,062
| Charge for the year on owned assets | 222,316 | 367,138 | 14,069 | 603,523
| At 31 December 2025 | 968,850 | 1,501,982 | 68,753 | 2,539,585
| Net book value |  |  |  |
| At 31 December 2025 | 1,570,903 | 1,923,617 | 98,315 | 3,592,835
| At 31 December 2024 | 970,688 | 1,139,821 | 74,317 | 2,184,826
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Other debtors | 399,205 | 331,705
| Due within one year |  |
| Trade debtors | 36,583 | 34,435
| Amounts owed by joint ventures and associated undertakings | 4,272 | 3,403
| Other debtors | 24,285 | 174,910
| Prepayments and accrued income | 502,492 | 266,964
|  | 966,837 | 811,417
Page 6
HCP GELATI LIMITED T/A AMORINO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loan | 16,667 | 40,000
| Trade creditors | 1,100,210 | 590,741
| Taxation and social security | 24,642 | 183,603
| Other creditors | 750 | 419
| Accruals and deferred income | 157,736 | 177,408
|  | 1,300,005 | 992,171
| The Company's bank facility is secured by a fixed and floating charge the assets of the Company.
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loan | - | 16,667
| Other loans | 1,536,316 | 1,456,954
| Accruals and deferred income | 443,387 | 339,825
|  | 1,979,703 | 1,813,446
| The Company's bank facilitiy is secured by a fixed and floating charge the assets of the Company.
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 5,000 (2024 - 5,000) Ordinary shares of £1 each | 5,000 | 5,000
Page 7
HCP GELATI LIMITED T/A AMORINO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Commitments under operating leases
| At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 1,503,850 | 1,063,550
| Later than 1 year and not later than 5 years | 5,045,296 | 3,279,583
| Later than 5 years | 4,107,333 | 2,539,688
|  | 10,656,479 | 6,882,821
Page 8