REGISTERED NUMBER: |
UMAMI HOLDINGS LTD |
Unaudited Financial Statements for the Year Ended 30 June 2024 |
REGISTERED NUMBER: |
UMAMI HOLDINGS LTD |
Unaudited Financial Statements for the Year Ended 30 June 2024 |
UMAMI HOLDINGS LTD (REGISTERED NUMBER: NI634882) |
Contents of the Financial Statements |
FOR THE YEAR ENDED 30 JUNE 2024 |
Page |
Company Information | 1 |
Statement of Financial Position | 2 |
Notes to the Financial Statements | 4 |
UMAMI HOLDINGS LTD |
Company Information |
FOR THE YEAR ENDED 30 JUNE 2024 |
DIRECTOR: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
ACCOUNTANTS: |
Chartered Accountants |
36-38 Northland Row |
Dungannon |
Co. Tyrone |
BT71 6AP |
UMAMI HOLDINGS LTD (REGISTERED NUMBER: NI634882) |
Statement of Financial Position |
30 JUNE 2024 |
2024 | 2023 |
Notes | £ | £ |
NON-CURRENT ASSETS |
Property, plant and equipment | 5 |
Investments | 6 |
Investment property | 7 |
CURRENT ASSETS |
Receivables | 8 |
Cash at bank |
PAYABLES |
Amounts falling due within one year | 9 | ( |
) | ( |
) |
NET CURRENT LIABILITIES | ( |
) | ( |
) |
TOTAL ASSETS LESS CURRENT LIABILITIES |
PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
NET ASSETS |
CAPITAL AND RESERVES |
Called up share capital | 10 |
Retained earnings |
SHAREHOLDERS' FUNDS |
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. |
UMAMI HOLDINGS LTD (REGISTERED NUMBER: NI634882) |
Statement of Financial Position - continued |
30 JUNE 2024 |
The financial statements were approved by the director and authorised for issue on |
UMAMI HOLDINGS LTD (REGISTERED NUMBER: NI634882) |
Notes to the Financial Statements |
FOR THE YEAR ENDED 30 JUNE 2024 |
1. | STATUTORY INFORMATION |
Umami Holdings Ltd is a private company limited by shares incorporated in Northern Ireland. |
The presentation currency of the financial statements is the Pound Sterling (£). |
2. | STATEMENT OF COMPLIANCE |
3. | ACCOUNTING POLICIES |
Basis of preparation |
The accounts are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets. |
Revenue |
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
Property, plant and equipment |
Investment property |
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. |
Taxation |
Current tax represents the amount expected to be paid or recovered in respect of taxable |
profits for the year and is calculated using the tax rates and laws that have been enacted or |
substantially enacted at the Statement of Financial Position date. |
Cash flow statement |
The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company. |
Share capital |
Ordinary Shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds. |
4. | EMPLOYEES AND DIRECTORS |
The average number of employees during the year was |
5. | PROPERTY, PLANT AND EQUIPMENT |
Long |
leasehold |
£ |
COST |
At 1 July 2023 |
and 30 June 2024 |
NET BOOK VALUE |
At 30 June 2024 |
At 30 June 2023 |
UMAMI HOLDINGS LTD (REGISTERED NUMBER: NI634882) |
Notes to the Financial Statements - continued |
FOR THE YEAR ENDED 30 JUNE 2024 |
6. | FIXED ASSET INVESTMENTS |
Unlisted |
investments |
£ |
COST |
At 1 July 2023 |
and 30 June 2024 |
NET BOOK VALUE |
At 30 June 2024 |
At 30 June 2023 |
Holdings in related undertakings |
The company holds 20% or more of the share capital of the following companies: |
Name |
Country of incorporation |
Nature of business |
Details of investment |
Proportion held by company |
CPD Powerline Ltd |
Northern Ireland |
Repair of overhead power & network cables |
Ordinary |
100% |
Forward Thinking, Future Planning Ltd |
Northern Ireland |
Equipment hire, Property Investment & development |
Ordinary |
100% |
The address of the above entities is 65 Tirmacrannon Road, Loughgall, Co. Armagh, BT61 8LW. |
7. | INVESTMENT PROPERTY |
Total |
£ |
FAIR VALUE |
At 1 July 2023 |
Disposals | ( |
) |
At 30 June 2024 |
NET BOOK VALUE |
At 30 June 2024 |
At 30 June 2023 |
8. | RECEIVABLES |
2024 | 2023 |
£ | £ |
Trade receivables | ( |
) |
Amounts owed by group undertakings |
9. | PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2024 | 2023 |
£ | £ |
Taxation and social security |
Other payables |
UMAMI HOLDINGS LTD (REGISTERED NUMBER: NI634882) |
Notes to the Financial Statements - continued |
FOR THE YEAR ENDED 30 JUNE 2024 |
9. | PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR - continued |
The amounts owed to group undertakings are interest free and repayable on demand. |
10. | CALLED UP SHARE CAPITAL |
Allotted, issued and fully paid: |
Number: | Class: | Nominal | 2024 | 2023 |
value: | £ | £ |
Ordinary | £1 | 3,500,002 | 3,500,002 |
11. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES |
At the year end, there was a balance of £1,155,462 (2023 : £1,486,229) owed to the Director by the Company. |
12. | RELATED PARTY DISCLOSURES |
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group. |