Umbilical Management Services Ltd Filleted Accounts Cover |  |

| Umbilical Management Services Ltd |
|  | Company No. 08135799 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 31 July 2025 |  |  |

Umbilical Management Services Ltd Directors Report Registrar |  |

The Director presents his report and the accounts for the year ended 31 July 2025.
Principal activities |  |  |  |  |
The principal activity of the company during the year under review was that of the provision of inspection and support services to the oil and gas industries.
Director |  |  |  |  |
The Director who served at any time during the year was as follows:
G.W. Fraser |  |  |  |  |  |  |
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board |  |  |  |
G.W. Fraser |  |  |  |  |  |
Director |  |  |  |  |  |
04 November 2025 |  |  |  |  |  |

Umbilical Management Services Ltd Balance Sheet Registrar |  |

at | 31 July 2025 |  |  |  |  |  |  |
Company No. | 08135799 |  | Notes | 2025 |  |  |  | 2024
|  |  |  |  |  | £ |  |  |  | £
Fixed assets |  |  |  |  |  |  |
| Tangible assets |  | 4 | 1,976 |  |  |  | 2,470
|  |  |  |  |  | 1,976 |  |  |  | 2,470
Current assets |  |  |  |  |  |  |
| Debtors |  | 5 | 28,000 |  |  |  | 36,185
| Cash at bank and in hand |  |  | 100,440 |  |  |  | 95,470
|  |  |  |  |  | 128,440 |  |  |  | 131,655
Creditors: Amount falling due within one year | 6 | (8,011) |  |  |  | (9,050)
Net current assets |  |  | 120,429 |  |  |  | 122,605
Total assets less current liabilities |  |  | 122,405 |  |  |  | 125,075
Net assets |  |  | 122,405 |  |  |  | 125,075
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 100 |  |  |  | 100
| Profit and loss account |  | 8 | 122,305 |  |  |  | 124,975
Total equity |  |  | 122,405 |  |  |  | 125,075
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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 for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 04 November 2025 and signed on its behalf by: |  |
G.W. Fraser |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
04 November 2025 |  |  |  |  |  |  |  |

Umbilical Management Services Ltd Notes to the Accounts Registrar |  |

for the year ended 31 July 2025 |  |  |  |  |  |  |  |

1 | General information |  |
| Umbilical Management Services Ltd is a private company limited by shares and incorporated in England and Wales.
| Its registered number is: 08135799 |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |
| 62 Cheviot View |  |  |  |  |  |  |  |  |  |
| Ponteland |  |  |  |  |  |  |  |  |  |
| Newcastle upon Tyne |  |  |  |  |  |  |  |  |  |
| NE20 9BW |  |  |  |  |  |
| The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2 | Accounting policies |  |  |  |  |  |  |  |

| Turnover |  |  |  |  |  |  |  |
| Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

| Tangible fixed assets and depreciation |  |  |  |  |  |  |  |
| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
| Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
|  | Furniture, fittings and equipment |  | 20% Reducing balance |  |  |  |  |  |

| 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 profit and loss account 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.

| Trade and other debtors |  |  |  |  |  |  |  |
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

| Trade and other 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, and are measured subsequently at amortised cost using the effective interest method.

| Provisions |  |  |  |  |  |  |  |
| Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.

3 | Employees |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number
|  | The average monthly number of employees (including directors) during the year was: | 1 |  |  |  | 1

4 | Tangible fixed assets |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  | Fixtures, fittings and equipment |  | Total
|  |  |  |  |  |  |  |  |  |  |  | £ |  | £
|  | Cost or revaluation |  |  |  |  |  |  |  |  |  |
|  | At 1 August 2024 |  |  |  |  |  |  |  | 9,064 |  | 9,064
|  | At 31 July 2025 |  |  |  |  |  |  |  | 9,064 |  | 9,064
|  | Depreciation |  |  |  |  |  |  |  |  |  |
|  | At 1 August 2024 |  |  |  |  |  |  |  | 6,594 |  | 6,594
|  | Charge for the year |  |  |  |  |  |  |  | 494 |  | 494
|  | At 31 July 2025 |  |  |  |  |  |  |  | 7,088 |  | 7,088
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 31 July 2025 |  |  |  |  |  |  |  | 1,976 |  | 1,976
|  | At 31 July 2024 |  |  |  |  |  |  |  | 2,470 |  | 2,470

5 | Debtors |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Trade debtors |  |  |  | - |  |  |  | 8,185
|  | Other debtors |  |  |  | 28,000 |  |  |  | 28,000
|  |  |  |  |  |  |  |  |  | 28,000 |  |  |  | 36,185

6 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Taxes and social security |  |  |  | 12,141 |  |  |  | 7,996
|  | Loans from directors |  |  |  | (4,862) |  |  |  | 322
|  | Accruals and deferred income |  |  |  | 732 |  |  |  | 732
|  |  |  |  |  |  |  |  |  | 8,011 |  |  |  | 9,050

7 | Share Capital |  |  |  |  |  |  |  |
|  | 100 Ordinary shares of £1 each

8 | Reserves |  |  |  |  |  |  |  |
|  | Profit and loss account - includes all current and prior period retained profits and losses.

9 | Dividends |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Dividends for the period: |  |  |  |  |  |  |  |
|  | Dividends paid in the period |  |  |  | 50,000 |  |  |  | 35,000
|  |  |  |  |  |  |  |  |  | 50,000 |  |  |  | 35,000
|  | Dividends by type: |  |  |  |  |  |  |  |
|  | Equity dividends |  |  |  | 50,000 |  |  |  | 35,000
|  |  |  |  |  |  |  |  |  | 50,000 |  |  |  | 35,000

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