Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 October 2023 false 1 November 2024 31 October 2025 31 October 2025 14091398 Mr Shengqiang Lin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14091398 2024-10-31 14091398 2025-10-31 14091398 2024-11-01 2025-10-31 14091398 frs-core:CurrentFinancialInstruments 2025-10-31 14091398 frs-core:FurnitureFittings 2025-10-31 14091398 frs-core:FurnitureFittings 2024-11-01 2025-10-31 14091398 frs-core:FurnitureFittings 2024-10-31 14091398 frs-core:ShareCapital 2025-10-31 14091398 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 14091398 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 14091398 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 14091398 frs-bus:SmallEntities 2024-11-01 2025-10-31 14091398 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 14091398 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 14091398 frs-bus:Director1 2024-11-01 2025-10-31 14091398 frs-core:CurrentFinancialInstruments 1 2025-10-31 14091398 frs-countries:EnglandWales 2024-11-01 2025-10-31 14091398 2023-09-30 14091398 2024-10-31 14091398 2023-10-01 2024-10-31 14091398 frs-core:CurrentFinancialInstruments 2024-10-31 14091398 frs-core:ShareCapital 2024-10-31 14091398 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 14091398 frs-core:CurrentFinancialInstruments 1 2024-10-31
Registered number: 14091398
Umami Restaurant Limited
Financial Statements
For The Year Ended 31 October 2025
Prudence Accountancy
Office 704, JQ Modern
120 Vyse Street
Birmingham
B18 6NF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14091398
31 October 2025 31 October 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 38,257 45,008
38,257 45,008
CURRENT ASSETS
Stocks 5 10,000 9,000
Debtors 6 469 585
Cash at bank and in hand 11,292 21,829
21,761 31,414
Creditors: Amounts Falling Due Within One Year 7 (68,473 ) (88,920 )
NET CURRENT ASSETS (LIABILITIES) (46,712 ) (57,506 )
TOTAL ASSETS LESS CURRENT LIABILITIES (8,455 ) (12,498 )
NET LIABILITIES (8,455 ) (12,498 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (8,555 ) (12,598 )
SHAREHOLDERS' FUNDS (8,455) (12,498)
Page 1
Page 2
For the year ending 31 October 2025 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 his 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
Mr Shengqiang Lin
Director
22/07/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Umami Restaurant Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14091398 . The registered office is Ground Floor, 4 Southgates, Leicester, LE1 5SH.
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.
2.3. 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:
Fixtures & Fittings 15% on reducing balance basis
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 November 2024 53,549
As at 31 October 2025 53,549
Depreciation
As at 1 November 2024 8,541
Provided during the period 6,751
As at 31 October 2025 15,292
Net Book Value
As at 31 October 2025 38,257
As at 1 November 2024 45,008
Page 3
Page 4
5. Stocks
31 October 2025 31 October 2024
£ £
Stock 10,000 9,000
6. Debtors
31 October 2025 31 October 2024
£ £
Due within one year
Trade debtors 239 585
Prepayments and accrued income 230 -
469 585
7. Creditors: Amounts Falling Due Within One Year
31 October 2025 31 October 2024
£ £
Trade creditors - 1,139
VAT 5,896 5,631
Golden Beach 50,046 67,134
Accruals and deferred income 1,000 3,163
Director's loan account 11,531 11,853
68,473 88,920
8. Share Capital
31 October 2025 31 October 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4