REGISTERED NUMBER: 12348807 (England and Wales)

Financial Statements for the Year Ended 31st December 2025

for

Fire and Ice Pizzeria UK Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms A M Forgione

Ms A M A Wiseman

REGISTERED OFFICE:

Ground Floor

Southway House

29 Southway

Colchester

Essex

CO2 7BA

REGISTERED NUMBER:

12348807 (England and Wales)

FIXED ASSETS

Tangible assets

4

248,420

-

CURRENT ASSETS

Debtors

5

1,122

1

CREDITORS

Amounts falling due within one year

6

131,469

-

NET CURRENT (LIABILITIES)/ASSETS

(130,347

)

1

TOTAL ASSETS LESS CURRENT LIABILITIES

118,073

1

CREDITORS

Amounts falling due after more than one year

7

122,856

-

NET (LIABILITIES)/ASSETS

(4,783

)

1

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(4,784

)

-

(4,783

)

1

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18th September 2026 and were signed on its behalf by:

Ms A M Forgione - Director

1.	STATUTORY INFORMATION

Fire and Ice Pizzeria UK Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Long

leasehold

£

COST

Additions

250,825

At 31st December 2025

250,825

DEPRECIATION

Charge for year

2,405

At 31st December 2025

2,405

NET BOOK VALUE

At 31st December 2025

248,420

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Deferred tax asset

1,122

-

Amounts falling due after more than one year:

Called up share capital not paid

-

1

Aggregate amounts

1,122

1

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Leases (see note 8)

48,864

-

Other creditors

82,605

-

131,469

-

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Leases (see note 8)

122,856

-

8.

LEASING

Lease liabilities

Minimum lease payments fall due as follows:

2025

2024

£

£

Gross obligations repayable:

Within one year

58,000

-

Between one and five years

150,000

-

208,000

-

Finance charges repayable:

Within one year

9,136

-

Between one and five years

27,144

-

36,280

-

Net obligations repayable:

Within one year

48,864

-

Between one and five years

122,856

-

171,720

-

The Periodic Review 2024 amendments to FRS 102 have been adopted early.

Leases are recognised as finance leases. The lease liability is initially recognised at the present value of the lease payments which have not yet been made and subsequently measured under the amortised cost method. The initial cost of the right-of-use asset comprises the amount of the initial measurement of the lease liability and lease payments made in the year the lease was obtained.

As ownership of the right-of-use asset transfers to the lessee at the end of the lease term, the right-of-use asset is depreciated over the lease period.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Ms A M Forgione.