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REGISTERED NUMBER: NI634882 (Northern Ireland)















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: Colm Campbell





REGISTERED OFFICE: 65 Tirmacrannon Road
Loughgall
Co. Armagh
BT61 8LW





REGISTERED NUMBER: NI634882 (Northern Ireland)





ACCOUNTANTS: CavanaghKelly
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 5 263,372 263,372
Investments 6 7,070,001 7,070,001
Investment property 7 - 75,000
7,333,373 7,408,373

CURRENT ASSETS
Receivables 8 1,422,652 823,263
Cash at bank 7,094 22,121
1,429,746 845,384
PAYABLES
Amounts falling due within one year 9 (1,465,142 ) (1,504,880 )
NET CURRENT LIABILITIES (35,396 ) (659,496 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,297,977

6,748,877

PROVISIONS FOR LIABILITIES (54,790 ) (54,790 )
NET ASSETS 7,243,187 6,694,087

CAPITAL AND RESERVES
Called up share capital 10 3,500,002 3,500,002
Retained earnings 3,743,185 3,194,085
SHAREHOLDERS' FUNDS 7,243,187 6,694,087

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 June 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.

UMAMI HOLDINGS LTD (REGISTERED NUMBER: NI634882)

Statement of Financial Position - continued
30 JUNE 2024


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 March 2025 and were signed by:





Colm Campbell - Director


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

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.

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

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 1 (2023 - 1 ) .

5. PROPERTY, PLANT AND EQUIPMENT
Long
leasehold
£
COST
At 1 July 2023
and 30 June 2024 263,372
NET BOOK VALUE
At 30 June 2024 263,372
At 30 June 2023 263,372

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 7,070,001
NET BOOK VALUE
At 30 June 2024 7,070,001
At 30 June 2023 7,070,001


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 75,000
Disposals (75,000 )
At 30 June 2024 -
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 75,000

8. RECEIVABLES
2024 2023
£ £
Trade receivables 6,022 (1,464 )
Amounts owed by group undertakings 1,416,630 824,727
1,422,652 823,263

9. PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Taxation and social security 9,729 3,700
Other payables 1,455,413 1,501,180
1,465,142 1,504,880

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: £ £
3,500,002 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.