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Registered number: 15783722
Umitalla Holdings Limited
Unaudited Financial Statements
For the Period 17 June 2024 to 30 June 2025
E. H. Taylors
203 London Road
Hadleigh
Benfleet
Essex
SS7 2RD
Umitalla Holdings Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Umitalla Holdings Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 15783722

| 30 June 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 450,000
|  |  | 450,000
CURRENT ASSETS
Cash at bank and in hand |  | 8,645 |
|  | 8,645 |
Creditors: Amounts Falling Due Within One Year | 5 | (3,791 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 4,854
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 454,854
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (409 )
NET ASSETS |  |  | 454,445
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100
Fair value reserve | 7 |  | 1,746
Profit and Loss Account |  |  | 452,599
SHAREHOLDERS' FUNDS |  |  | 454,445

Page 1
Page 2
Umitalla Holdings Limited
Balance Sheet (continued)
As At 30 June 2025
For the period ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr David McKenzie Director
22nd August 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Umitalla Holdings Limited
Notes to the Financial Statements
For the Period 17 June 2024 to 30 June 2025
Notes to the Financial Statements
1. General Information
Umitalla Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15783722 . The registered office is 203 London Road, Hadleigh, Essex, SS7 2RD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
The company's activities consist primarily of the holding of investment properties and deriving rental income from those properties. The company will also receive interest income on cash deposits when there is surplus cash to be deposited.
Rental income is recognised as it becomes due and is accrued on a time basis. Interest income is not intended to be a material figure in the accounts and is, therefore, only recognised as it is received.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
Page 3
Page 4
Umitalla Holdings Limited
Notes to the Financial Statements (continued)
For the Period 17 June 2024 to 30 June 2025
4. Investment Property

| 30 June 2025
--- | ---
| £
Fair Value
As at 17 June 2024 | -
Additions | 447,845
Revaluations | 2,155
As at 30 June 2025 | 450,000

The investment property was aquired from Umitalla (International) Consultants Ltd, a company registered in Gibraltar, via a Dividend in Specie as part of a share-for-share exchange with that company.
5. Creditors: Amounts Falling Due Within One Year

| 30 June 2025
--- | ---
| £
Corporation tax | 1,838
Accruals and deferred income | 1,953
| 3,791

6. Share Capital

| 30 June 2025
--- | ---
| £
Allotted, Called up and fully paid | 100

7. Reserves

| Fair Value Reserve
--- | ---
| £
Movements in fair value reserve | 1,746
As at 30 June 2025 | 1,746

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