HMCP Holdings Limited

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

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)

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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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		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