UMAR's PIZZAS LTD - Filleted accounts

Registered number

11899508

UMAR's PIZZAS LTD

Filleted Accounts

31 March 2026

UMAR's PIZZAS LTD
Registered number:		11899508
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		5,404			6,804
Tangible assets	4		83,206			59,775
			88,610			66,579

Current assets
Stocks		4,520			3,620
Debtors	5	13,850			2,690
Cash at bank and in hand		25,234			15,712
		43,604			22,022

Creditors: amounts falling due within one year	6	(49,377)			(23,787)

Net current liabilities			(5,773)			(1,765)

Total assets less current liabilities			82,837			64,814

Creditors: amounts falling due after more than one year	7		(21,171)			(17,229)



Net assets			61,666			47,585

Capital and reserves
Called up share capital			100			100
Profit and loss account			61,566			47,485

Shareholders' funds			61,666			47,585

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




MAHMOOD KHAN
Director
Approved by the board on 2 May 2026

UMAR's PIZZAS LTD
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 10 years
	Fixtures, fittings, tools and equipment	over 10 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		21		16


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 April 2025				14,000
	At 31 March 2026				14,000

	Amortisation
	At 1 April 2025				7,196
	Provided during the year				1,400
	At 31 March 2026				8,596

	Net book value
	At 31 March 2026				5,404
	At 31 March 2025				6,804

	Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2025				101,975
	Additions				37,365
	At 31 March 2026				139,340

	Depreciation
	At 1 April 2025				42,200
	Charge for the year				13,934
	At 31 March 2026				56,134

	Net book value
	At 31 March 2026				83,206
	At 31 March 2025				59,775


5	Debtors		2026		2025
£				£

	Trade debtors		13,850		2,690


6	Creditors: amounts falling due within one year		2026		2025
£				£

	Corporation Tax		25,723		16,605
	Other creditors		23,654		7,182
			49,377		23,787


7	Creditors: amounts falling due after one year		2026		2025
£				£

	Directors Loan		21,171		17,229


8	Controlling party

	There is no person with a majority control of the Company.


9	Other information

	UMAR's PIZZAS LTD is a private company limited by shares and incorporated in England. Its registered office is:
	UNIT 1
	LAITHES LANE
	BARNSLEY
	S71 3AN