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Company Registration No. 10977002 (England and Wales)
Gelato UK Limited Unaudited accounts for the year ended 31 October 2025
Gelato UK Limited Unaudited accounts Contents
Page
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Gelato UK Limited Company Information for the year ended 31 October 2025
Directors
Hussain Nurbhai David Blair
Company Number
10977002 (England and Wales)
Registered Office
189 MAULDETH ROAD MANCHESTER M19 1BA UNITED KINGDOM
Accountants
Enso Accountants Ltd 189c Mauldeth Road Manchester M191BA
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Gelato UK Limited Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
24,526 
12,359 
Current assets
Debtors
1,275 
16,615 
Cash at bank and in hand
5,352 
23,594 
6,627 
40,209 
Creditors: amounts falling due within one year
(68,535)
(68,664)
Net current liabilities
(61,908)
(28,455)
Total assets less current liabilities
(37,382)
(16,096)
Creditors: amounts falling due after more than one year
(47,288)
- 
Net liabilities
(84,670)
(16,096)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(84,770)
(16,196)
Shareholders' funds
(84,670)
(16,096)
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 July 2026 and were signed on its behalf by
Hussain Nurbhai Director Company Registration No. 10977002
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Gelato UK Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Gelato UK Limited is a private company, limited by shares, registered in England and Wales, registration number 10977002. The registered office is 189 MAULDETH ROAD, MANCHESTER, M19 1BA, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Going concern
The financial statements have been prepared on a going concern basis, which assumes that the company will continue in operational existence for the foreseeable future. The directors have carefully reviewed the company's current financial position, future cash flows, and the availability of financing, and they have assessed the company's ability to meet its obligations as they fall due.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5 Year Straight Line
Motor vehicles
5 Year Straight Line
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Gelato UK Limited Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2024
9,287 
9,357 
1,755 
20,399 
Additions
- 
13,604 
- 
13,604 
At 31 October 2025
9,287 
22,961 
1,755 
34,003 
Depreciation
At 1 November 2024
- 
6,285 
1,755 
8,040 
Charge for the year
- 
1,437 
- 
1,437 
At 31 October 2025
- 
7,722 
1,755 
9,477 
Net book value
At 31 October 2025
9,287 
15,239 
- 
24,526 
At 31 October 2024
9,287 
3,072 
- 
12,359 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
1,275 
16,615 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
(4,372)
37,082 
VAT
- 
2,171 
Obligations under finance leases and hire purchase contracts
13,604 
9,210 
Trade creditors
2,444 
2,444 
Taxes and social security
12,259 
- 
Other creditors
17,757 
17,757 
Loans from directors
26,843 
- 
68,535 
68,664 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
47,288 
- 
8
Average number of employees
During the year the average number of employees was 8 (2024: 7).
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