Company No: 16366540 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.12.2025
		£
Fixed assets
Investments	3	1,507,500
		1,507,500
Current assets
Debtors	4	72,570
Cash at bank and in hand		39
		72,609
Creditors: amounts falling due within one year	5	( 70,900)
Net current assets		1,709
Total assets less current liabilities		1,509,209
Net assets		1,509,209
Capital and reserves
Called-up share capital	6	1,400,120
Profit and loss account		109,089
Total shareholders' funds		1,509,209

For the financial period ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These 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 Gourmet Holdings Limited (registered number: 16366540) were approved and authorised for issue by the Director on 30 April 2026. They were signed on its behalf by:

K T I'Anson Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Gourmet Holdings 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 Apartment 9 The Old Auction House, 54-56 Southampton Road, Ringwood, BH24 1JD, 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 £.

Reporting period length

The financial statements have been prepared for a shortened accounting period from 4 April 2025 to 31 December 25, comprising of 9 months.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

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 receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

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.

2. Employees

	Period from 04.04.2025 to 31.12.2025
	Number
Monthly average number of persons employed by the Company during the period, including the director	1

3. Fixed asset investments

Investments in subsidiaries

	31.12.2025
	£
Cost
At 04 April 2025	0
Additions	1,507,500
At 31 December 2025	1,507,500
Carrying value at 31 December 2025	1,507,500

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Subsidiary undertakings - Gourmet Classic Limited
Registered office - Unit 14 Endeavour Park, Crow Arch Lane, Ringwood, Hampshire BH24 1SF
Holding - 60 Ordinary shares
Proportion of voting rights and shares held 2025 100% 2024 0%
The principal activity of Gourmet Classic Limited is the manufacturing and wholesaling of cooking wines and dressings.

4. Debtors

	31.12.2025
	£
Amounts owed by Group undertakings	72,450
Other debtors	120
	72,570

5. Creditors: amounts falling due within one year

	31.12.2025
	£
Accruals	900
Other creditors	70,000
	70,900

6. Called-up share capital

	31.12.2025
	£
Allotted, called-up and fully-paid
120 Ordinary shares of £ 1.00 each	120
14,000 Preference shares shares of £ 100.00 each	1,400,000
	1,400,120