Registered number
13890553
UMUSA CONSULTING LTD
Filleted Accounts
28 February 2023
UMUSA CONSULTING LTD
Registered number: 13890553
Balance Sheet
as at 28 February 2023
Notes 2023
£
Current assets
Cash at bank and in hand 8,727
Creditors: amounts falling due within one year 3 (7,129)
Net current assets 1,598
Net assets 1,598
Capital and reserves
Called up share capital 1
Profit and loss account 1,597
Shareholders' funds 1,598
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr Justin Matthew De Passos
Director
Approved by the board on 9 October 2023
UMUSA CONSULTING LTD
Notes to the Accounts
for the period from 3 February 2022 to 28 February 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2023
Number
Average number of persons employed by the company 1
3 Creditors: amounts falling due within one year 2023
£
Trade creditors 1,000
Amounts owed to group undertakings and undertakings in which the company has a participating interest 1,334
Taxation and social security costs 4,795
7,129
4 Other information
UMUSA CONSULTING LTD is a private company limited by shares and incorporated in England. Its registered office is:
Flat 12 Augustus Court
Augustus Road
London
SW19 6NA
UMUSA CONSULTING LTD 13890553 false 2022-02-03 2023-02-28 2023-02-28 VT Final Accounts October 2023 Mr Justin Matthew De Passos No description of principal activity 13890553 2022-02-03 2023-02-28 13890553 bus:PrivateLimitedCompanyLtd 2022-02-03 2023-02-28 13890553 bus:AuditExempt-NoAccountantsReport 2022-02-03 2023-02-28 13890553 bus:Director40 2022-02-03 2023-02-28 13890553 countries:England 2022-02-03 2023-02-28 13890553 bus:FRS102 2022-02-03 2023-02-28 13890553 bus:FullAccounts 2022-02-03 2023-02-28 13890553 2023-02-28 13890553 core:WithinOneYear 2023-02-28 13890553 core:ShareCapital 2023-02-28 13890553 core:RetainedEarningsAccumulatedLosses 2023-02-28 13890553 2022-02-02 iso4217:GBP xbrli:pure