Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 2 July 2026 1 January 2025 31 December 2025 31 December 2025 14542289 Mrs Jennifer Birkett Mr Darrel Birkett Cool Designs Holdings Limited South Shore Road, East Gateshead Industrial Estate, Gateshead, NE8 3AE true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14542289 2024-12-31 14542289 2025-12-31 14542289 2025-01-01 2025-12-31 14542289 frs-core:ShareCapital 2025-12-31 14542289 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14542289 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 14542289 frs-bus:SmallEntities 2025-01-01 2025-12-31 14542289 frs-bus:Audited 2025-01-01 2025-12-31 14542289 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 14542289 1 2025-01-01 2025-12-31 14542289 frs-core:CostValuation 2024-12-31 14542289 frs-core:CostValuation 2025-12-31 14542289 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 14542289 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 14542289 frs-bus:Director1 2025-01-01 2025-12-31 14542289 frs-bus:Director2 2025-01-01 2025-12-31 14542289 frs-countries:EnglandWales 2025-01-01 2025-12-31 14542289 2023-12-31 14542289 2024-12-31 14542289 2024-01-01 2024-12-31 14542289 frs-core:ShareCapital 2024-12-31
Registered number: 14542289
HMCP Holdings Limited
Financial Statements
For The Year Ended 31 December 2025
Bennett Verby Limited
7 St Petersgate
Stockport
Cheshire
SK1 1EB
HMCP Holdings Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
HMCP Holdings Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 14542289

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 1,900,000 |  | 1,900,000
|  |  | 1,900,000 |  | 1,900,000
CURRENT ASSETS
Cash at bank and in hand |  | 100 |  | 100 |
|  | 100 |  | 100 |
NET CURRENT ASSETS (LIABILITIES) |  |  | 100 |  | 100
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,900,100 |  | 1,900,100
NET ASSETS |  |  | 1,900,100 |  | 1,900,100
CAPITAL AND RESERVES
Called up share capital | 5 |  | 1,900,100 |  | 1,900,100
SHAREHOLDERS' FUNDS |  |  | 1,900,100 |  | 1,900,100

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Darrel Birkett Director
2 July 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
HMCP Holdings Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
HMCP Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14542289 . The registered office is C/O Cool Designs Limited, East Gateshead Industrial Estate, South Shore Road, Gateshead, NE8 3AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary
amounts in these financial statements are rounded to the nearest £.
2.2. Significant judgements and estimations
In the application of the company’s accounting policies, the directors are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
2.3. Consolidated accounts
The company has taken advantage of the exemption under section 400 of the Companies Act 2006 not to
prepare consolidated accounts. The financial statements present information about the company as an
individual entity and not about its group.
HMCP Holdings Limited is a wholly owned subsidiary of Cool Designs Holdings Limited and the results of
HMCP Holdings Limited are included in the consolidated financial statements of Cool Designs Holdings
Limited which are available from South Shore Road, East Gateshead Industrial Estate, Gateshead, NE8 3AE..
2.4. Fixed asset investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a longterm interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.
Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 2
Page 3
HMCP Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 1,900,000
As at 31 December 2025 | 1,900,000
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 1,900,000
As at 1 January 2025 | 1,900,000

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,900,100 |  | 1,900,100

6. Related Party Transactions
The company has provided security via a fixed and floating charge over all assets of the company for a bank loan held by the ultimate parent company, Cool Designs Holdings Limited. At the year end the loan stood at £1,129,446 (2024 £1,181,809).
7. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Cool Designs Holdings Limited . Cool Designs Holdings Limited was incorporated in England & Wales. Copies of the group accounts may be obtained from the secretary, South Shore Road, East Gateshead Industrial Estate, Gateshead, NE8 3AE . The ultimate controlling party is Cool Designs Holdings Limited who controls 100% of the shares of HMCP Holdings Limited .
8. Audit Information
The auditor's report on the accounts of HMCP Holdings Limited for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by Bernard Verby (Senior Statutory Auditor) for and on behalf of Bennett Verby Limited , Statutory Auditor.

Bennett Verby Limited Chartered Ceritfied Accountants 7 St. Petersgate Stockport Cheshire SK1 1EB

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