REGISTERED NUMBER: 03936963 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

UMAR HOLDINGS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr. I H Umar

Mrs T Umar

SECRETARY:

Mrs T Umar

REGISTERED OFFICE:

109 Coleman Road

Leicester

Leicestershire

LE5 4LE

BUSINESS ADDRESS:

The Views

High Meadow

Low Road

Dewsbury

WF12 0PH

REGISTERED NUMBER:

03936963 (England and Wales)

ACCOUNTANTS:

Watergates Ltd

109 Coleman Road

Leicester

LE5 4LE

FIXED ASSETS

Tangible assets

4

33

43

Investments

5

1,922,529

1,922,529

1,922,562

1,922,572

CURRENT ASSETS

Debtors

6

3,523,928

3,524,778

Cash at bank

190

41

3,524,118

3,524,819

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

7

(4,886,807

)

(4,799,030

)

NET CURRENT LIABILITIES

(1,362,689

)

(1,274,211

)

TOTAL ASSETS LESS CURRENT LIABILITIES

559,873

648,361

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

8

(1,907

)

(11,748

)

NET ASSETS

557,966

636,613

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Retained earnings

556,966

635,613

SHAREHOLDERS' FUNDS

557,966

636,613

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the Company keeps 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 Sections 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23rd December 2025 and were signed on its behalf by:

Mr. I H Umar - Director

1.	STATUTORY INFORMATION

Umar Holdings Limited 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 (£).

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.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

INVESTMENTS IN SUBSIDIARIES

Investments in subsidiary undertakings are recognised at cost.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1st April 2024

and 31st March 2025

1,753

DEPRECIATION

At 1st April 2024

1,710

Charge for year

10

At 31st March 2025

1,720

NET BOOK VALUE

At 31st March 2025

33

At 31st March 2024

43

5.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST

At 1st April 2024

and 31st March 2025

1,900

1,920,629

1,922,529

NET BOOK VALUE

At 31st March 2025

1,900

1,920,629

1,922,529

At 31st March 2024

1,900

1,920,629

1,922,529

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Amounts owed by group undertakings

3,355,580

3,356,430

Other debtors

168,348

168,348

3,523,928

3,524,778

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts

9,996

9,996

Trade creditors

39,164

42,355

Amounts owed to group undertakings

1,483,017

1,242,221

Taxation and social security

1,857

42,180

Other creditors

3,352,773

3,462,278

4,886,807

4,799,030

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans

1,907

11,748

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/3/25

31/3/24

value:

£

£

1,000

Ordinary

1

1,000

1,000

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st March 2025 and 31st March 2024:

31/3/25

31/3/24

£

£

Mr. I H Umar and Mrs T Umar

Balance outstanding at start of year

(116,992

)

(80,883

)

Amounts advanced

(70,418

)

(36,109

)

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(187,410

)

(116,992

)

11.	ULTIMATE CONTROLLING PARTY

The controlling party and the ultimate controlling party are not known.