IRIS Accounts Production v25.1.0.734 08549961 Board of Directors Board of Directors 1.6.23 31.5.24 31.5.24 0 0 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh085499612023-05-31085499612024-05-31085499612023-06-012024-05-31085499612022-05-31085499612022-06-012023-05-31085499612023-05-3108549961ns15:EnglandWales2023-06-012024-05-3108549961ns14:PoundSterling2023-06-012024-05-3108549961ns10:Director12023-06-012024-05-3108549961ns10:Director22023-06-012024-05-3108549961ns10:PrivateLimitedCompanyLtd2023-06-012024-05-3108549961ns10:SmallEntities2023-06-012024-05-3108549961ns10:AuditExempt-NoAccountantsReport2023-06-012024-05-3108549961ns10:SmallCompaniesRegimeForDirectorsReport2023-06-012024-05-3108549961ns10:SmallCompaniesRegimeForAccounts2023-06-012024-05-3108549961ns10:FullAccounts2023-06-012024-05-3108549961ns5:CurrentFinancialInstruments2024-05-3108549961ns5:CurrentFinancialInstruments2023-05-3108549961ns5:Non-currentFinancialInstruments2024-05-3108549961ns5:Non-currentFinancialInstruments2023-05-3108549961ns5:ShareCapital2024-05-3108549961ns5:ShareCapital2023-05-3108549961ns5:RetainedEarningsAccumulatedLosses2024-05-3108549961ns5:RetainedEarningsAccumulatedLosses2023-05-3108549961ns10:RegisteredOffice2023-06-012024-05-3108549961ns5:PlantMachinery2023-05-3108549961ns5:MotorVehicles2023-05-3108549961ns5:PlantMachinery2023-06-012024-05-3108549961ns5:MotorVehicles2023-06-012024-05-3108549961ns5:PlantMachinery2024-05-3108549961ns5:MotorVehicles2024-05-3108549961ns5:PlantMachinery2023-05-3108549961ns5:MotorVehicles2023-05-3108549961ns5:RetainedEarningsAccumulatedLosses2023-05-3108549961ns5:RetainedEarningsAccumulatedLosses2023-06-012024-05-31
REGISTERED NUMBER: 08549961 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

Uma Devi Limited

Uma Devi Limited (Registered number: 08549961)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


Uma Devi Limited (Registered number: 08549961)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £ £
Fixed assets
Tangible assets 4 27,405 150

Current assets
Debtors 5 63,000 -
Cash at bank 32,308 49,186
95,308 49,186
Creditors
Amounts falling due within one year 6 (25,843 ) (23,185 )
Net current assets 69,465 26,001
Total assets less current liabilities 96,870 26,151

Creditors
Amounts falling due after more than
one year

7

(27,459

)

-
Net assets 69,411 26,151

Capital and reserves
Called up share capital 100 100
Retained earnings 8 69,311 26,051
Shareholders' funds 69,411 26,151

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 directors acknowledge their 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.

Uma Devi Limited (Registered number: 08549961)

Balance Sheet - continued
31 May 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 Board of Directors and authorised for issue on 28 December 2024 and were signed on its behalf by:




Mrs Uma Devi Alladu - Director



Madana Meegada - Director


Uma Devi Limited (Registered number: 08549961)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. Statutory information

Uma Devi Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 08549961

Registered office: 19 Humber Road
Chelmsford
CM1 7PE

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

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
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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Uma Devi Limited (Registered number: 08549961)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

3. Employees and directors

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

4. Tangible fixed assets
Plant and Motor
machinery vehicles Totals
£ £ £
Cost
At 1 June 2023 2,250 - 2,250
Additions - 30,325 30,325
At 31 May 2024 2,250 30,325 32,575
Depreciation
At 1 June 2023 2,100 - 2,100
Charge for year 37 3,033 3,070
At 31 May 2024 2,137 3,033 5,170
Net book value
At 31 May 2024 113 27,292 27,405
At 31 May 2023 150 - 150

5. Debtors: amounts falling due within one year
31.5.24 31.5.23
£ £
Other debtors 63,000 -

6. Creditors: amounts falling due within one year
31.5.24 31.5.23
£ £
Tax 4,224 5,350
Other creditors 21,619 17,835
25,843 23,185

7. Creditors: amounts falling due after more than one year
31.5.24 31.5.23
£ £
Hire purchase contracts 27,459 -

Uma Devi Limited (Registered number: 08549961)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

8. Reserves
Retained
earnings
£

At 1 June 2023 26,051
Profit for the year 45,260
Dividends (2,000 )
At 31 May 2024 69,311