REGISTERED NUMBER: 07255072 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

UM PRODUCTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

C A Pallister

SECRETARY:

J S Mosalski

REGISTERED OFFICE:

Unit 1, Horbury Junction Industrial Park

Calder Vale Road

Horbury

Wakefield

WF4 5ER

REGISTERED NUMBER:

07255072 (England and Wales)

AUDITORS:

Fortus Audit LLP

Equinox House

Clifton Park, Shipton Road

York

Yorkshire

YO30 5PA

CURRENT ASSETS

Debtors

4

157,620

157,620

CREDITORS

Amounts falling due within one year

5

157,067

157,067

NET CURRENT ASSETS

553

553

TOTAL ASSETS LESS CURRENT LIABILITIES

553

553

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

552

552

553

553

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 25 September 2025 and were signed by:

C A Pallister - Director

1.	STATUTORY INFORMATION

UM Products Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

The level of rounding used in the financial statements is to the nearest £1.

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.

Preparation of consolidated financial statements

The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent group are considered eligible for the exemption to prepare consolidated accounts.

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.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. As a result, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed by group undertakings

155,620

155,620

Other debtors

2,000

2,000

157,620

157,620

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed to group undertakings

157,067

157,067

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Frances Howard (Senior Statutory Auditor)

for and on behalf of Fortus Audit LLP

7.	RELATED PARTY DISCLOSURES

At 31 December 2024 a loan of £2,000 (2023: £2,000) was outstanding from entities under common control. The loan is interest free and repayable on demand.

8.	ULTIMATE CONTROLLING PARTY

The ultimate parent company is Ultramax Products Limited, a company registered in England and Wales under Company Number 05483439.

There is not considered to be an ultimate controlling party by virtue of the share holdings.