Umutet Limited - Filleted accounts

Registered number

09084106

Umutet Limited

Report and Accounts

31 August 2025

Umutet Limited
Registered number:		09084106
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		199,529			175,385

Current assets
Stocks		86,500			110,000
Debtors	4	5,978			6,674
Cash at bank and in hand		97,398			185,693
		189,876			302,367

Creditors: amounts falling due within one year	5	(185,090)			(262,253)

Net current assets			4,786			40,114

Total assets less current liabilities			204,315			215,499

Creditors: amounts falling due after more than one year	6		(67,795)			-

Provisions for liabilities			-			(2,990)


Net assets			136,520			212,509

Capital and reserves
Called up share capital			100			100
Profit and loss account			136,420			212,409

Shareholders' funds			136,520			212,509

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.




Mr Murat Cavusoglu
Director
Approved by the board on 8 January 2026

Umutet Limited
Notes to the Accounts
for the year ended 31 August 2025


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.

	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:


	Fixtures, fittings and equipment	20% reducing balance
	Motor vehicles	20% reducing balance


	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.


	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			12		12


3	Tangible fixed assets
		Fix-fittings & equipment		Motor vehicles		Total
£			£		£
	Cost
	At 1 September 2024	123,243		290,667		413,910
	Additions	8,100		54,380		62,480
	At 31 August 2025	131,343		345,047		476,390

	Depreciation
	At 1 September 2024	56,635		181,890		238,525
	Charge for the year	13,862		24,474		38,336
	At 31 August 2025	70,497		206,364		276,861

	Net book value
	At 31 August 2025	60,846		138,683		199,529
	At 31 August 2024	66,608		108,777		175,385


4	Debtors			2025		2024
£					£

	Trade debtors			5,978		6,674




5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			138,360		20,749
	Taxation and social security costs			46,288		37,314
	Other creditors			442		204,190
				185,090		262,253


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Other creditors			67,795		-


7	Other information

	Umutet Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 4b
	Tariff Road
	London
	N17 0EB