U&M PROPERTY DEVELOPMENT LIMITED

U&M PROPERTY DEVELOPMENT LIMITED
Contents Page
For the year ended 30 April 2025

Statement of financial position	1
Notes to the financial statements	2

U&M PROPERTY DEVELOPMENT LIMITED
Statement of Financial Position
As at 30 April 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	452,112	312,129
		452,112	312,129
Current assets
Cash at bank and in hand		12,733	19,428
Creditors: amount falling due within one year		(147,157)	(17,016)
Net current assets		(134,424)	2,412

Total assets less current liabilities		317,688	314,541
Creditors: amount falling due after more than one year		(312,129)	(312,129)
Net assets		5,559	2,412

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		5,459	2,312
Shareholders' funds		5,559	2,412

For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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.

These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 02 December 2025 and were signed on its behalf by:

-------------------------------
Moheed ANWAR
Director

1

U&M PROPERTY DEVELOPMENT LIMITED
Notes to the Abridged Financial Statements
For the year ended 30 April 2025

General Information

U&M PROPERTY DEVELOPMENT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13337572, registration address 5 SEYMER ROAD, ROMFORD, RM1 4LA.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3.

Tangible fixed assets

Cost or valuation	Investment properties	Improvements to property	Total
	£	£	£
At 01 May 2024	312,129	-	312,129
Additions	118,171	26,600	144,771
Disposals	-	-	-
At 30 April 2025	430,300	26,600	456,900
Depreciation
At 01 May 2024	-	-	-
Charge for year	-	4,788	4,788
On disposals	-	-	-
At 30 April 2025	-	4,788	4,788
Net book values
Closing balance as at 30 April 2025	430,300	21,812	452,112
Opening balance as at 01 May 2024	312,129	-	312,129

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

2

Registered Number: 13337572
England and Wales
U&M PROPERTY DEVELOPMENT LIMITED

Abridged Accounts

Period of accounts Start date: 01 May 2024 End date: 30 April 2025