Company registration number: NI671854
Unaudited financial statements
for the year ended 31 August 2024
for
Umlaut Sno Ltd
Pages for filing with the Registrar
Company registration number: NI671854
Umlaut Sno Ltd
Balance sheet
as at 31 August 2024
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 4 6,137 7,225
6,137 7,225
Current assets
Debtors 13,842 9,131
Cash at bank and in hand 5,952 6,036
19,794 15,167
Creditors: amounts falling due within one
year
(14,855) (13,139)
Net current assets 4,939 2,028
Total assets less current liabilities 11,076 9,253
NET ASSETS 11,076 9,253
Capital and reserves
Called up share capital 10 10
Profit and loss account 11,066 9,243
TOTAL EQUITY 11,076 9,253
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2024.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: NI671854
Umlaut Sno Ltd
Balance sheet - continued
as at 31 August 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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 31 August 2025 and signed on its behalf by:
Mr L Hanna, Director
31 August 2025
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Umlaut Sno Ltd
Notes to the financial statements
for the year ended 31 August 2024
1 Company information
Umlaut Sno Ltd is a private company registered in Northern Ireland. Its registered number is NI671854. The company is limited by shares. Its registered office is 17 Downpatrick Street, Crossgar, Downpatrick, County Down, BT30 9EA.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 15% reducing balance
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3 Average number of employees
During the year the average number of employees was 2 (2023 - 2).
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Umlaut Sno Ltd
Notes to the financial statements - continued
for the year ended 31 August 2024
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 September 2023 10,000
At 31 August 2024 10,000
Depreciation
At 1 September 2023 2,775
Charge for year 1,088
At 31 August 2024 3,863
Net book value
At 31 August 2024 6,137
At 31 August 2023 7,225
5 Advances, credit and guarantees granted to directors
The following advances and credits to a director subsisted during the years ended 31 August 2024 and 31 August 2023.
2024 2023
£ £
Luke Hanna
Balance outstanding at start of year (22) (22)
Amounts advanced 3,905 -
Amounts repaid (4,000) -
Balance outstanding at end of year (117) (22)
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