BrightAccountsProduction v1.0.0 v1.0.0 2023-12-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity is other amusement and recreation activities not elsewhere classified 26 August 2025 1 1 NI069347 2024-11-30 NI069347 2023-11-30 NI069347 2022-11-30 NI069347 2023-12-01 2024-11-30 NI069347 2022-12-01 2023-11-30 NI069347 uk-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 NI069347 uk-curr:PoundSterling 2023-12-01 2024-11-30 NI069347 uk-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 NI069347 uk-bus:AbridgedAccounts 2023-12-01 2024-11-30 NI069347 uk-core:ShareCapital 2024-11-30 NI069347 uk-core:ShareCapital 2023-11-30 NI069347 uk-core:RetainedEarningsAccumulatedLosses 2024-11-30 NI069347 uk-core:RetainedEarningsAccumulatedLosses 2023-11-30 NI069347 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-11-30 NI069347 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2023-11-30 NI069347 uk-bus:FRS102 2023-12-01 2024-11-30 NI069347 uk-core:PlantMachinery 2023-12-01 2024-11-30 NI069347 uk-core:FurnitureFittingsToolsEquipment 2023-12-01 2024-11-30 NI069347 2023-12-01 2024-11-30 NI069347 uk-bus:Director1 2023-12-01 2024-11-30 NI069347 uk-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 xbrli:pure iso4217:GBP xbrli:shares
Company Registration Number: NI069347
 
 
Love Umbria Limited
 
ABRIDGED UNAUDITED FINANCIAL STATEMENTS
 
for the financial year ended 30 November 2024
LOVE UMBRIA LIMITED
Company Registration Number: NI069347
ABRIDGED STATEMENT OF FINANCIAL POSITION
as at 30 November 2024

2024 2023
Notes £ £
 
Non-Current Assets
Property, plant and equipment 5 476 873
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Current Assets
Cash and cash equivalents 15,537 15,501
Creditors: amounts falling due within one year (7,889) (8,700)
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Net Current Assets 7,648 6,801
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Total Assets less Current Liabilities 8,124 7,674
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Capital and Reserves
Called up share capital 100 100
Retained earnings 8,024 7,574
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Shareholders' Funds 8,124 7,674
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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).
           
All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.
           
The company has taken advantage of the exemption under section 444 not to file the Abridged Income Statement and Director's Report.
For the financial year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Director and authorised for issue on 26 August 2025
           
           
           
Cristiana Fittuccia          
Director          
           



LOVE UMBRIA LIMITED
NOTES TO THE ABRIDGED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2024

   
1. General Information
 
Love Umbria Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI069347. The registered office of the company is 43 Clarendon Street, Derry, BT48 7ER, United Kingdom which is also the principal place of business of the company. The principal activity is other amusement and recreation activities not elsewhere classified The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 30 November 2024 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
 
Property, plant and equipment and depreciation
Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
 
  Fixtures and Fittings - 20% Straight line
  Computer Equipment and Software - 25% Straight line
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Employee benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
 
Taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.
 
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Financial Position date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
   
3. Period of financial statements
 
The comparative figures relate to the  month period ended 30 November 2023.
       
4. Employees
 
The average monthly number of employees, including director, during the financial year was 1, (2023 - 1).
 
  2024 2023
  Number Number
 
Total 1 1
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5. Property, plant and equipment
  Fixtures and Computer Equipment and Total
  Fittings Software  
       
  £ £ £
Cost
At 1 December 2023 4,664 5,176 9,840
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At 30 November 2024 4,664 5,176 9,840
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Depreciation
At 1 December 2023 4,664 4,303 8,967
Charge for the financial year - 397 397
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At 30 November 2024 4,664 4,700 9,364
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Net book value
At 30 November 2024 - 476 476
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At 30 November 2023 - 873 873
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