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REGISTERED NUMBER: 12625002 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024

FOR

UMBRAS OPERATIONS LTD

UMBRAS OPERATIONS LTD (REGISTERED NUMBER: 12625002)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024










Page

Balance sheet 1

Notes to the financial statements 2


UMBRAS OPERATIONS LTD (REGISTERED NUMBER: 12625002)

BALANCE SHEET
31 MAY 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Intangible assets 4 9,618 -
Tangible assets 5 5,068 4,187
14,686 4,187

Current assets
Debtors 6 - 58,337
Cash at bank 94,383 1,633
94,383 59,970
Creditors
Amounts falling due within one year 7 90,971 56,718
Net current assets 3,412 3,252
Total assets less current liabilities 18,098 7,439

Provisions for liabilities 8 2,480 417
Net assets 15,618 7,022

Capital and reserves
Called up share capital 9 2 2
Retained earnings 15,616 7,020
Shareholders' funds 15,618 7,022

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 October 2024 and were signed by:





Mr B Ainsworth - Director


UMBRAS OPERATIONS LTD (REGISTERED NUMBER: 12625002)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024


1. Statutory information

Umbras Operations Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 12625002. The registered office address is 7&8 Church Street, Wimborne, Dorset, BH21 1JH.

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.

Turnover
Turnover represents amounts receivable, in respect of training services provided in the ordinary course of business. Turnover is recognised when the service has been provided to the customer.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 2 (2023 - 2 ) .

UMBRAS OPERATIONS LTD (REGISTERED NUMBER: 12625002)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


4. Intangible fixed assets
Other
intangible
assets
£   
Cost
Additions 12,023
At 31 May 2024 12,023
Amortisation
Charge for year 2,405
At 31 May 2024 2,405
Net book value
At 31 May 2024 9,618

5. Tangible fixed assets
Computer
equipment
£   
Cost
At 1 June 2023 7,329
Additions 2,570
At 31 May 2024 9,899
Depreciation
At 1 June 2023 3,142
Charge for year 1,689
At 31 May 2024 4,831
Net book value
At 31 May 2024 5,068
At 31 May 2023 4,187

6. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors - 56,880
VAT - 1,457
- 58,337

UMBRAS OPERATIONS LTD (REGISTERED NUMBER: 12625002)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


7. Creditors: amounts falling due within one year
2024 2023
£    £   
Trade creditors 14,685 1,233
Tax 9,697 10,554
VAT 10,920 -
Other creditors 3,187 488
Directors' current accounts 50,132 42,192
Accruals and deferred income 2,350 2,251
90,971 56,718

8. Provisions for liabilities
2024 2023
£    £   
Deferred tax 2,480 417

Deferred
tax
£   
Balance at 1 June 2023 417
Charge to Income statement during year 2,063
Balance at 31 May 2024 2,480

9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary £1 1 1
1 Ordinary B £1 1 1
2 2

10. Ultimate controlling party

The company is controlled by the director, Mr B Ainsworth, by virtue of his 100% ownership of the issued voting share capital.