United Mission to Nepal Worldwide Limited 31/03/2025 iXBRL

Company registration number: 05381131

United Mission to Nepal Worldwide Limited

Company limited by guarantee

Unaudited filleted abridged financial statements

31 March 2025

United Mission to Nepal Worldwide Limited

Company limited by guarantee

Contents

Directors and other information

Accountants report

Abridged statement of financial position

Notes to the financial statements

United Mission to Nepal Worldwide Limited

Company limited by guarantee

Directors and other information


Directors	Dr Christopher Mark Galpin
	Mr Joel Andrew Hafvenstein
	Ms Dhana Lama	(Resigned 19 August 2025)
	Mr Peter Stuart Lockwood
	Mr Alan Penn	(Resigned 18 September 2025)
	Dr David Andrew Rodgers


Secretary	Peter Lockwood


Company number	05381131


Registered office	Langtang
	Berry Lane
	East Hanney
	Wantage
	OX12 0JB


Accountants	ASM (D) Ltd
	79 Cunninghams Lane
	Dungannon
	Co Tyrone
	BT71 6BX

United Mission to Nepal Worldwide Limited

Company limited by guarantee

Report to the board of directors on the preparation of the

unaudited statutory financial statements of United Mission to Nepal Worldwide Limited

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of United Mission to Nepal Worldwide Limited for the year ended 31 March 2025 which comprise the abridged statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of Chartered Accountants Ireland , we are subject to its ethical and other professional requirements which are detailed at www.charteredaccountants.ie.

This report is made solely to the board of directors of United Mission to Nepal Worldwide Limited, as a body, in accordance with the terms of our engagement letter dated 18 November 2022. Our work has been undertaken solely to prepare for your approval the financial statements of United Mission to Nepal Worldwide Limited and state those matters that we have agreed to state to the board of directors of United Mission to Nepal Worldwide Limited as a body, in this report in accordance with the requirements of Chartered Accountants Ireland as detailed at www.charteredaccountants.ie. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than United Mission to Nepal Worldwide Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that United Mission to Nepal Worldwide Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of United Mission to Nepal Worldwide Limited. You consider that United Mission to Nepal Worldwide Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of United Mission to Nepal Worldwide Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

ASM (D) Ltd

Chartered Accountants and Registered Auditors

79 Cunninghams Lane

Dungannon

Co Tyrone

BT71 6BX

22 December 2025

United Mission to Nepal Worldwide Limited

Company limited by guarantee

Abridged statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Investments	5	8,595		8,595
		_______		_______
			8,595		8,595

Current assets
Cash at bank and in hand		709,814		614,274
		_______		_______
		709,814		614,274
Creditors: amounts falling due
within one year		( 718,409)		( 622,869)
		_______		_______
Net current liabilities			( 8,595)		( 8,595)
			_______		_______

For the year ending 31 March 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 financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

All of the members have consented to the preparation of the abridged statement of financial position for the current year ending 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 22 December 2025 , and are signed on behalf of the board by:

Dr David Andrew Rodgers

Director

Company registration number: 05381131

United Mission to Nepal Worldwide Limited

Company limited by guarantee

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by guarantee, registered in England. The address of the registered office is Langtang, Berry Lane, East Hanney, Wantage, OX12 0JB.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Taxation

The company does not carry on any trade of its own and hence no liability to tax arises.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Limited by guarantee

The company is limited by a guarantee from each member of the board of directors and does not have issued share capital.The directors undertake to contribute to the assets of the company, in the event of the same being wound up while they are still a member, or within one year after they cease to be a member, for payment of debts and liabilities of the company contracted before they cease to be a member, and of the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves such amount as may be required not exceeding £1.00.

5. Investments


		£
	Cost
	At 1 April 2024 and 31 March 2025	8,595
		_______
	Impairment
	At 1 April 2024 and 31 March 2025	-
		_______
	Carrying amount
	At 31 March 2025	8,595
		_______
	At 31 March 2024	8,595
		_______