UMMANU HEALTHCARE TECHNOLOGIES LTD Filleted Accounts Cover
UMMANU HEALTHCARE TECHNOLOGIES LTD
Audited accounts
Company No. 14229385
Information for Filing with The Registrar
31 December 2023
UMMANU HEALTHCARE TECHNOLOGIES LTD Directors Report Registrar
The Directors present their report and the accounts for the period ended 31 December 2023.
Principal activities
The principal activity of the company during the period under review was intelligent automation platform providing services for healthcare providers.
Directors
The Directors who served at any time during the period were as follows:
R. Davidoff
L.G. Ganem
G. Gersant
(Resigned 28 December 2023)
L.P. Stevenson
(Appointed 28 December 2023)
A. Tabah
Statement of directors' responsibilities
The Directors are responsible for preparing the Directors' report and the accounts in accordance with applicable law and regulations.
Company law requires the directors to prepare accounts for each financial year. Under that law the directors have elected to prepare the accounts in accordance with united Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to:
*
select suitable accounting policies and then apply them consistently;
*
make judgments and estimates that are reasonable and prudent;
*
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Statement of disclosure of information to auditor
So far as the directors are aware, there is no relevant audit information of which the company's auditors are unaware and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant information and to establish that the company's auditors are aware of that information.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
A. Tabah
Director
07 April 2024
UMMANU HEALTHCARE TECHNOLOGIES LTD Balance Sheet Registrar
at
31 December 2023
Company No.
14229385
Notes
2023
£
Fixed assets
Tangible assets
4
13,903
13,903
Current assets
Debtors
5
162,098
Cash at bank and in hand
15,065
177,163
Creditors: Amount falling due within one year
6
(156,636)
Net current assets
20,527
Total assets less current liabilities
34,430
Net assets
34,430
Capital and reserves
Called up share capital
100
Profit and loss account
7
34,330
Total equity
34,430
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 07 April 2024
And signed on its behalf by:
A. Tabah
07 April 2024
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 07 April 2024
And signed on its behalf by:
A. Tabah
Director
07 April 2024
UMMANU HEALTHCARE TECHNOLOGIES LTD Notes to the Accounts Registrar
for the period ended 31 December 2023
1
General information
Its registered number is: 14229385
Its registered office is:
c/o FKGB
2nd Floor
201 Haverstock Hill
NW3 4QG
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018) and the Companies Act 2006.
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
Going concern
These financial statements have been prepared on a going concern basis. The director, having considered the financial position of the company for a period of at least twelve months from the date of signing these financial statements, has no reason to believe that a material uncertainty exists that may cast doubt about the ability of the company to continue as a going concern. Accordingly the director has a reasonable expectation that the company will continue in operational existence and therefore he continues to adopt the going concern basis of accounting to prepare the financial statements.
2
Accounting policies
Turnover
Turnover represents amounts receivable for services net of VAT and discounts, arising solely in the United Kingdom.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Plant and machinery
25% Straight line
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors including expectations of future events that are believed to be reasonable under the circumstances.
Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs.
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Foreign currencies
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.
Defined contribution pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
3
Employees
2023
Number
The average monthly number of employees (including directors) during the period:
8
4
Tangible fixed assets
Plant and machinery
Total
£
£
Cost or revaluation
Additions
15,63415,634
At 31 December 2023
15,63415,634
Depreciation
Charge for the year
1,7311,731
At 31 December 2023
1,7311,731
Net book values
At 31 December 2023
13,90313,903
5
Debtors
2023
£
Trade debtors
153,183
Other debtors
100
Prepayments and accrued income
8,815
162,098
6
Creditors:
amounts falling due within one year
2023
£
Trade creditors
33,648
Amounts owed to group undertakings
42,066
Taxes and social security
65,894
Other creditors
6,750
Accruals and deferred income
8,278
156,636
7
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
8
Related party disclosures
Transactions with related parties
Parent Company
The name of the parent of the smallest group for which consolidated financial statements are drawn up of which this entity is a member:
Ummanu Ltd
The parent's registered office address is:
2 Harokmim Street
Holon
Israel
5885825
9
Audit of the accounts
The directors have required the company to obtain an audit.
Unqualified
The auditors were: Gordon Levy Limited
The senior statutory auditor was: Gordon Levy, BA, FCA
UMMANU HEALTHCARE TECHNOLOGIES LTD1422938531 December 202312 July 2022false07 April 2024BTCSoftware AP Solution 2023 10.4.0310.4.03For the period ended 31 December 2023 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.true142293852022-07-122023-12-31142293852023-12-3114229385core:WithinOneYear2023-12-3114229385core:ShareCapital2023-12-3114229385core:RetainedEarningsAccumulatedLosses2023-12-3114229385bus:RegisteredOffice2022-07-122023-12-3114229385core:PlantMachinery2022-07-122023-12-3114229385core:PlantMachinery2023-12-3114229385core:RetainedEarningsAccumulatedLosses2022-07-122023-12-31142293852022-07-1214229385bus:SmallEntities2022-07-122023-12-3114229385bus:FullAccounts2022-07-122023-12-3114229385bus:AuditExempt-NoAccountantsReport2022-07-122023-12-3114229385bus:Director52022-07-122023-12-3114229385bus:PrivateLimitedCompanyLtd2022-07-122023-12-31iso4217:GBPxbrli:pure