REGISTERED NUMBER: 12207802 (England and Wales)

UMGAWA LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

Page

Balance Sheet

1

to

2

Notes to the Financial Statements

3

to

6

FIXED ASSETS

Tangible assets

4

21,666

6,850

Investments

5

10,500

60,000

32,166

66,850

CURRENT ASSETS

Debtors

6

-

5,000

Cash at bank

24,160

60,584

24,160

65,584

CREDITORS

Amounts falling due within one year

7

26,175

42,258

NET CURRENT (LIABILITIES)/ASSETS

(2,015

)

23,326

TOTAL ASSETS LESS CURRENT LIABILITIES

30,151

90,176

CREDITORS

Amounts falling due after more than one year

8

(885

)

(6,116

)

PROVISIONS FOR LIABILITIES

(5,542

)

(12,500

)

NET ASSETS

23,724

71,560

CAPITAL AND RESERVES

Called up share capital

9

120

120

Revaluation reserve

10

375

37,500

Retained earnings

23,229

33,940

SHAREHOLDERS' FUNDS

23,724

71,560

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 5th June 2026 and were signed by:

J Hives - Director

1.	STATUTORY INFORMATION

UMGAWA Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12207802

Registered office:

11 The Courtyard

Woolley

Wakefield

WF4 2LY

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 as modified by the revaluation of certain assets.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

At the time of signing these accounts, having considered the economic climate, the directors expectations and intentions for the next 12 months, and the availability of working capital, the directors are of the opinion that the company will remain viable for the foreseeable future and accordingly these financial statements have been prepared on the going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Computer equipment

-25% straight line

Fixtures & Fittings

-20% straight line

Financial instruments

The company only enters into transactions in ‘basic’ financial instruments which result in the recognition of assets and liabilities; these include trade and other debtors and creditors, bank balances, loans from banks and other third parties, and loans to related parties. These are recognised in the company’s balance sheet when it becomes party to the contractual provisions of the instrument.

Basic financial assets (other than those classified as payable within one year) are initially measured at cost and are subsequently carried at cost or amortised cost using the effective interest method, less any impairment losses. Basic financial assets classed as receivable within one year are not amortised.

Basic financial liabilities (other than those classified as payable within one year) are initially measured at present value of future cash flows and subsequently at amortised cost using the effective interest method. Basic financial liabilities classed as payable within one year are not amortised.

Financial assets and liabilities are offset, with the net amount reported in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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 balance sheet date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Investment

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st October 2024

12,638

Additions

19,236

Disposals

(2,220

)

At 30th September 2025

29,654

DEPRECIATION

At 1st October 2024

5,788

Charge for year

4,030

Eliminated on disposal

(1,830

)

At 30th September 2025

7,988

NET BOOK VALUE

At 30th September 2025

21,666

At 30th September 2024

6,850

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1st October 2024

60,000

Revaluations

(49,500

)

At 30th September 2025

10,500

NET BOOK VALUE

At 30th September 2025

10,500

At 30th September 2024

60,000

Cost or valuation at 30th September 2025 is represented by:

Other

investments

£

Valuation in 2025

500

Cost

10,000

10,500

Fixed asset investments were valued on an open market basis on 30th September 2025 by Umgawa Limited .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

-

5,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,231

5,102

Taxation and social security

16,496

32,721

Other creditors

4,448

4,435

26,175

42,258

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

885

6,116

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

120

Ordinary

1

120

120

10.

RESERVES

Revaluation

reserve

£

At 1st October 2024

37,500

Revaluation

(49,500

)

Deferred tax

12,375

At 30th September 2025

375

11.	RELATED PARTY DISCLOSURES

Included in Other creditors are amounts owed to directors of £214 (2024: £87).