UMASHIV HOLDINGS LIMITED,Ltd - AccountsLtd

Registered Number :

10176802

As at 31 March 2025

UMASHIV HOLDINGS LIMITED

Statement of Financial Position

2024

2025

Notes

Fixed assets

Property, plant and equipment

7,146,124

7,135,502

7,146,124

7,135,502

Current assets

Trade and other receivables

1,639,843

1,730,185

27,954

Cash and cash equivalents

189,188

1,919,373

1,667,797

Trade and other payables: amounts falling due within one

year

(63,525)

(39,028)

1,604,272

1,880,345

Net current assets

Total assets less current liabilities

9,026,469

8,739,774

Trade and other payables: amounts falling due after more

than one year

(3,430,156)

(3,732,709)

5,293,760

Net assets

5,309,618

Capital and reserves

Called up share capital

100

Share premium account

4,744,895

Retained earnings

548,765

564,623

5,293,760

5,309,618

Shareholders' funds

For the year ended 31 March 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 of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006

The director acknowledges his responsibilities for:a) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of

each financial year and of its profit or loss for each financial year in accordance with the requirements of Section

394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial

statements, so far as applicable to the company.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Mr B T Patel Director

These financial statements were approved and authorised for issue by the Board on 18 December 2025 and were signed by:

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For the year ended 31 March 2025

UMASHIV HOLDINGS LIMITED

Notes to the Financial Statements

Statutory Information

UMASHIV HOLDINGS LIMITED is a private limited company, limited by shares, domiciled in England and Wales,

registration number 10176802.

Registered address:

136 Camberwell Road

London

SE5 0EE

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A of Financial

Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the

Companies Act 2006. The financial statements have been prepared under the historical costs convention as

modified by the revaluation of certain assets.

Revenue recognition

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. The Other Operating Income shown in profit & loss account comprises of rental income and is accounted for on a accrual basis.

Property, plant and equipment

Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

25% Reducing balance

Motor Vehicles

18% Reducing balance

Furniture and Fittings

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax, with the following exceptions: Provision is made for tax on gains arising from the revaluation (and similar fair value adjustments) of fixed assets, and gains on disposal of fixed assets that have been rolled over into replacement assets, only to the extent that, at the balance sheet date, there is a binding agreement to dispose of the assets concerned. However, no provision is madewhere, on the basis of all available evidence at the balance sheet date, it is more likely than not that the taxable gain will be rolled over into replacement assets and charged to tax only where the replacement assets are sold. Deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date..

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For the year ended 31 March 2025

UMASHIV HOLDINGS LIMITED

Notes to the Financial Statements Continued

2. Property, plant and equipment

Total

Furniture and

Fittings

Motor Vehicles

Land and

Buildings

Cost or

valuation

At 01 April 2024

7,210,123

16,357

149,460

7,044,306

46,590

Additions

(29,077)

Disposals

(29,077)

At 31 March 2025

7,044,306

166,973

16,357

7,227,636

Provision for depreciation and impairment

At 01 April 2024

74,621

12,583

62,038

Charge for year

26,757

680

26,077

(19,866)

On disposal

At 31 March 2025

81,512

13,263

68,249

At 31 March 2025

Net book value

7,044,306

98,724

3,094

7,146,124

At 31 March 2024

7,044,306

87,422

3,774

7,135,502

3. Trade and other receivables

2024

2025

Trade debtors

42,015

32,644

Other debtors

1,688,170

1,607,199

1,639,843

1,730,185

4. Trade and other payables: amounts falling due within one year

2024

2025

Trade creditors

4,282

1,051

Taxation and social security

7,140

21,133

Other creditors

27,606

41,341

39,028

63,525

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