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REGISTERED NUMBER: 08228937 (England and Wales)















Unaudited Financial Statements for the Year Ended 30th September 2024

for

UM Locums Ltd

UM Locums Ltd (Registered number: 08228937)






Contents of the Financial Statements
for the Year Ended 30th September 2024




Page

Balance Sheet 1

Notes to the Financial Statements 2


UM Locums Ltd (Registered number: 08228937)

Balance Sheet
30th September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 935 851

CURRENT ASSETS
Debtors 5 1,460 4,638
Investments 6 30,000 30,000
Cash at bank 39,163 42,019
70,623 76,657
CREDITORS
Amounts falling due within one year 7 18,247 26,837
NET CURRENT ASSETS 52,376 49,820
TOTAL ASSETS LESS CURRENT
LIABILITIES

53,311

50,671

PROVISIONS FOR LIABILITIES 178 152
NET ASSETS 53,133 50,519

CAPITAL AND RESERVES
Called up share capital 8 11 11
Retained earnings 53,122 50,508
SHAREHOLDERS' FUNDS 53,133 50,519

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27th June 2025 and were signed by:





Dr U Malik - Director


UM Locums Ltd (Registered number: 08228937)

Notes to the Financial Statements
for the Year Ended 30th September 2024

1. COMPANY INFORMATION

UM Locums Ltd 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: 08228937

Registered office: The Lexicon
Mount Street
Manchester
M2 5NT

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Revenue from the provision of professional services is recognised on delivery of the service.

Tangible fixed assets
Tangible Fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment loss.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:

Fixtures and Fittings - 25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the profit or loss.

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

UM Locums Ltd (Registered number: 08228937)

Notes to the Financial Statements - continued
for the Year Ended 30th September 2024

2. ACCOUNTING POLICIES - continued

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.

Current asset investment
Current asset investment represents shares in Pfida Consortium Ltd. As there is no ascertainable market value available, the directors have valued this on a cost basis.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1st October 2023 3,906
Additions 575
At 30th September 2024 4,481
DEPRECIATION
At 1st October 2023 3,055
Charge for year 491
At 30th September 2024 3,546
NET BOOK VALUE
At 30th September 2024 935
At 30th September 2023 851

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 1,460 4,638

6. CURRENT ASSET INVESTMENTS
30.9.24 30.9.23
£    £   
Unlisted investments 30,000 30,000

Current asset investment represents shares purchased in Pfida Consortium Ltd.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Tax 16,009 24,067
Social security and other taxes 80 80
Directors' current accounts 310 712
Accrued expenses 1,848 1,978
18,247 26,837

UM Locums Ltd (Registered number: 08228937)

Notes to the Financial Statements - continued
for the Year Ended 30th September 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
10 Ordinary A £1 10 10
1 Ordinary B £1 1 1
11 11

The A Shares confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

The B Shares do not confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

The A and B Shares rank pari passu in respect of dividend and capital distribution rights.

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th September 2024 and 30th September 2023:

30.9.24 30.9.23
£    £   
Dr U Malik
Balance outstanding at start of year (712 ) (500 )
Amounts advanced 63,233 86,350
Amounts repaid (62,832 ) (86,562 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (311 ) (712 )

The loan is repayable on demand and no interest was charged during the year.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Dr Malik by virtue of holding 100% of the voting share capital.