Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true1falsefalse12024-01-01true 08187458 2024-01-01 2024-12-31 08187458 2023-01-01 2023-12-31 08187458 2024-12-31 08187458 2023-12-31 08187458 c:Director1 2024-01-01 2024-12-31 08187458 d:CurrentFinancialInstruments 2024-12-31 08187458 d:CurrentFinancialInstruments 2023-12-31 08187458 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 08187458 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 08187458 d:ShareCapital 2024-12-31 08187458 d:ShareCapital 2023-12-31 08187458 d:RetainedEarningsAccumulatedLosses 2024-12-31 08187458 d:RetainedEarningsAccumulatedLosses 2023-12-31 08187458 c:OrdinaryShareClass1 2024-01-01 2024-12-31 08187458 c:OrdinaryShareClass1 2024-12-31 08187458 c:OrdinaryShareClass1 2023-12-31 08187458 c:FRS102 2024-01-01 2024-12-31 08187458 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08187458 c:FullAccounts 2024-01-01 2024-12-31 08187458 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08187458 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 08187458









UMBRELLA DE LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
UMBRELLA DE LIMITED
REGISTERED NUMBER: 08187458

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
904,264
904,264

Current assets
  

Debtors: amounts falling due within one year
 5 
18,848
36,867

Cash at bank and in hand
  
291
251

  
19,139
37,118

Creditors: amounts falling due within one year
 6 
(658,689)
(674,377)

Net current liabilities
  
 
 
(639,550)
 
 
(637,259)

Total assets less current liabilities
  
264,714
267,005

  

Net assets
  
264,714
267,005


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
  
264,713
267,004

  
264,714
267,005


Page 1

 
UMBRELLA DE LIMITED
REGISTERED NUMBER: 08187458

BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 






................................................
Mr D A Evans
Director
Date: 30 June 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
UMBRELLA DE LIMITED
 

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

1.


General information

Umbrella DE Limited is a company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is Tennyson House, Cambridge Business Park, Cambridge, CB4 0WZ.
The principle activity was that of a holding company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The Company's functional and presentation currency is GBP. 
The level of rounding applied is to the nearest £. 

The following principal accounting policies have been applied:

 
2.2

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

 
2.3

Going concern

These financial statements have been prepared on the going concern basis, in reaching this conclusion the director has considered a period of at least twelve months from approval of these financial statements. 

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction cost.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs.

Page 3

 
UMBRELLA DE LIMITED
 

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

2.Accounting policies (continued)

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Fixed asset investments





Investments in associates

£



Cost or valuation


At 1 January 2024
904,264



At 31 December 2024
904,264





5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
18,848
36,867



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
91,609
79,070

Other creditors
565,062
593,427

Accruals and deferred income
2,018
1,880

658,689
674,377


Page 4

 
UMBRELLA DE LIMITED
 

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

7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1.00
1
1



8.


Related party transactions

The company operated a loan account with Umbrella Green Limited.  The balance due from Umbrella Green Limited at the year end was £18,848 (2023 - £36,867).  The loan is interest free and repayable on demand.
During the year the company operated a loan account with Umbrella Europe Limited,  a company in which Mr D A Evans, the director of the company,  has a material interest.  The balance due to Umbrella Europe Limited at the year end was £91,609 (2023 - £79,070).  The loan is interest free and repayable on demand.
The company operated a loan account with Mr D A Evans, the director of the company.
The amount due to him at the year end was £565,062 (2023 - £593,427).  The loan is interest free and repayable on demand.


Page 5