Company registration number 11215633 (England and Wales)
UMONY HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
UMONY HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
UMONY HOLDINGS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
as restated
Notes
£
£
£
£
Fixed assets
Investments
3
50,100
50,100
Current assets
Debtors
4
10,240,657
1,992,425
Cash at bank and in hand
100
100
10,240,757
1,992,525
Creditors: amounts falling due within one year
5
(1,170)
(51,100)
Net current assets
10,239,587
1,941,425
Net assets
10,289,687
1,991,525
Capital and reserves
Called up share capital
6
145
100
Share premium account
10,489,761
-
0
Shares to be issued
-
0
2,000,000
Profit and loss reserves
(200,219)
(8,575)
Total equity
10,289,687
1,991,525

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 2 July 2026 and are signed on its behalf by:
D P Elwood
Director
Company registration number 11215633 (England and Wales)
UMONY HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Umony Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is 73 Cornhill, London, EC3V 3QQ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

A t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Fixed asset investments

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented 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.

UMONY HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
50,100
50,100
UMONY HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
10,240,657
1,992,425

Amounts owed by group undertakings are unsecured, interest free and repayable on demand.

5
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
1,170
51,100
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
of Ord 0.01p each (2024: 0.01p)
912,356
1,000,000
91
100
Series A1 of 0.01p each
212,687
0
21
-
0
Series A2 of 0.01p each
53,547
0
6
-
0
Series A3 of 0.01p each
270,084
0
27
-
0
1,448,674
1,000,000
145
100

On 11 July 2025, the company approved a variation of rights attached to its share capital. Specifically, 26,606 Ordinary shares of £0.0001 each were re-designated into 26,606 Series A2 shares of £0.0001 each; and 61,438 Ordinary shares of £0.0001 each were re-designated into 61,438 Series A3 shares of £0.0001 each.

Immediately following the above, the company issued 212,687 Series A1 shares of £0.0001 each at a premium of £7.99 each; 27,341 Series A2 shares of £0.0001 each at a premium of £10.97 each and 208,646 Series A3 shares of £0.0001 each at a premium of £40.69 each.

These Ordinary shares carry the same rights and restrictions as the original Ordinary shares.

7
Related party transactions

Included in other creditors is £nil (202 4: £50,100) due to the directors. This loan is interest free and repayable on demand.

The company has taken advantage of the exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

8
Prior period adjustment
Reconciliation of changes in equity
The prior period adjustments do not give rise to any effect upon equity.
UMONY HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
8
Prior period adjustment
(Continued)
- 5 -
Reconciliation of changes in loss for the previous financial period
2024
£
Total adjustments
-
Loss as previously reported
(1,511)
Loss as adjusted
(1,511)
2025-12-31 2025-01-01 false false false 02 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity A R Pitt-Stanley D P Elwood K A Mieczakowski K Visvanathan 11215633 2025-01-01 2025-12-31 11215633 2025-12-31 11215633 2024-12-31 11215633 core:WithinOneYear 2025-12-31 11215633 core:WithinOneYear 2024-12-31 11215633 core:ShareCapital 2025-12-31 11215633 core:ShareCapital 2024-12-31 11215633 core:SharePremium 2025-12-31 11215633 core:SharePremium 2024-12-31 11215633 core:OtherReservesSubtotal 2025-12-31 11215633 core:OtherReservesSubtotal 2024-12-31 11215633 core:RetainedEarningsAccumulatedLosses 2025-12-31 11215633 core:RetainedEarningsAccumulatedLosses 2024-12-31 11215633 core:ShareCapitalOrdinaryShareClass1 2025-12-31 11215633 core:ShareCapitalOrdinaryShareClass1 2024-12-31 11215633 core:ShareCapitalOrdinaryShareClass2 2025-12-31 11215633 core:ShareCapitalOrdinaryShareClass2 2024-12-31 11215633 core:ShareCapitalOrdinaryShareClass3 2025-12-31 11215633 core:ShareCapitalOrdinaryShareClass3 2024-12-31 11215633 core:ShareCapitalOrdinaryShareClass4 2025-12-31 11215633 core:ShareCapitalOrdinaryShareClass4 2024-12-31 11215633 core:ShareCapitalOrdinaryShares 2025-12-31 11215633 core:ShareCapitalOrdinaryShares 2024-12-31 11215633 bus:Director2 2025-01-01 2025-12-31 11215633 2024-01-01 2024-12-31 11215633 core:CurrentFinancialInstruments 2024-12-31 11215633 core:CurrentFinancialInstruments 2025-12-31 11215633 bus:OrdinaryShareClass1 2025-12-31 11215633 bus:OrdinaryShareClass1 2024-12-31 11215633 bus:OrdinaryShareClass2 2025-12-31 11215633 bus:OrdinaryShareClass2 2024-12-31 11215633 bus:OrdinaryShareClass3 2025-12-31 11215633 bus:OrdinaryShareClass3 2024-12-31 11215633 bus:OrdinaryShareClass4 2025-12-31 11215633 bus:OrdinaryShareClass4 2024-12-31 11215633 bus:AllOrdinaryShares 2025-12-31 11215633 bus:AllOrdinaryShares 2024-12-31 11215633 bus:OrdinaryShareClass2 2025-01-01 2025-12-31 11215633 bus:OrdinaryShareClass3 2025-01-01 2025-12-31 11215633 bus:OrdinaryShareClass4 2025-01-01 2025-12-31 11215633 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11215633 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11215633 bus:FRS102 2025-01-01 2025-12-31 11215633 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 11215633 bus:Director1 2025-01-01 2025-12-31 11215633 bus:Director3 2025-01-01 2025-12-31 11215633 bus:Director4 2025-01-01 2025-12-31 11215633 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP