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Registered number: 09551132
UMBRELLA PROTECT LTD
Unaudited Financial Statements
For The Year Ended 30 April 2026
J.Dauman Finance Ltd
ACCA, Chartered Certified Accountants
Ealing Cross
First Floor, 85 Uxbridge Rd
London
W5 5TH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09551132
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 83 100
Tangible Assets 5 2,466 3,589
2,549 3,689
CURRENT ASSETS
Debtors 6 112,689 87,203
Investments 7 9,880 8,600
Cash at bank and in hand 15,399 24,282
137,968 120,085
Creditors: Amounts Falling Due Within One Year 8 (46,667 ) (9,420 )
NET CURRENT ASSETS (LIABILITIES) 91,301 110,665
TOTAL ASSETS LESS CURRENT LIABILITIES 93,850 114,354
Creditors: Amounts Falling Due After More Than One Year 9 (75,649 ) (68,694 )
NET ASSETS 18,201 45,660
CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Share premium account 19,999 -
Capital redemption reserve (10,000 ) (10,000 )
Other reserves 15,000 -
Profit and Loss Account (7,798 ) 54,660
SHAREHOLDERS' FUNDS 18,201 45,660
Page 1
Page 2
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Anna Gustyn
Director
29/06/2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
UMBRELLA PROTECT LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09551132 . The registered office is Building 3 566 Chiswick High Road, Chiswick Park, London, W4 5YA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25%
Fixtures & Fittings 25%
Computer Equipment 50%
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 4)
2 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2025 187
As at 30 April 2026 187
Amortisation
As at 1 May 2025 87
Provided during the period 17
As at 30 April 2026 104
Net Book Value
As at 30 April 2026 83
As at 1 May 2025 100
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2025 1,551 6,189 5,227 12,967
Disposals (1,551 ) (1,552 ) - (3,103 )
As at 30 April 2026 - 4,637 5,227 9,864
Depreciation
As at 1 May 2025 1,551 2,901 4,926 9,378
Provided during the period - 821 302 1,123
Disposals (1,551 ) (1,552 ) - (3,103 )
As at 30 April 2026 - 2,170 5,228 7,398
Net Book Value
As at 30 April 2026 - 2,467 (1 ) 2,466
As at 1 May 2025 - 3,288 301 3,589
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 30,000 -
Amounts owed by participating interests - 965
Other debtors 82,689 86,238
112,689 87,203
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Page 5
7. Current Asset Investments
2026 2025
£ £
Short term deposits 9,880 8,600
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 2 -
Amounts owed to participating interests 38,279 -
Other creditors 8,386 7,010
Taxation and social security - 2,410
46,667 9,420
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 53,147 68,694
Other creditors 22,502 -
75,649 68,694
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 5