1 September 2024 v2026.33.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP086494262024-09-012025-08-31086494262025-08-31086494262024-08-3108649426core:WithinOneYear2025-08-3108649426core:WithinOneYear2024-08-3108649426core:AfterOneYear2025-08-3108649426core:AfterOneYear2024-08-3108649426core:ShareCapital2025-08-3108649426core:ShareCapital2024-08-3108649426core:RetainedEarningsAccumulatedLosses2025-08-3108649426core:RetainedEarningsAccumulatedLosses2024-08-3108649426bus:Director12024-09-012025-08-3108649426bus:RegisteredOffice2024-09-012025-08-3108649426core:FurnitureFittings2024-09-012025-08-3108649426core:OfficeEquipment2024-09-012025-08-31086494262023-09-012024-08-3108649426core:PlantMachinery2025-08-3108649426core:PlantMachinery2024-09-0108649426core:PlantMachinery2024-09-012025-08-3108649426core:PlantMachinery2024-08-310864942612024-09-012025-08-3108649426countries:EnglandWales2024-09-012025-08-3108649426bus:AuditExemptWithAccountantsReport2024-09-012025-08-3108649426bus:PrivateLimitedCompanyLtd2024-09-012025-08-3108649426bus:SmallEntities2024-09-012025-08-3108649426bus:FullAccounts2024-09-012025-08-31
Company registration number:
08649426
Umbrella Care (Midlands) Limited
Unaudited Filleted Financial Statements for the year ended
31 August 2025
Umbrella Care (Midlands) Limited
Statement of Financial Position
31 August 2025
20252024
Note££
Fixed assets    
Tangible assets 5
4,486
 
6,236
 
Current assets    
Debtors 6
253,858
 
250,041
 
Cash at bank and in hand
8,537
 
4,402
 
262,395
 
254,443
 
Creditors: amounts falling due within one year 7
(138,824
 )
(106,705
 )
Net current assets
123,571
 
147,738
 
Total assets less current liabilities 128,057   153,974  
Creditors: amounts falling due after more than one year 8
(10,833
 )
(17,500
 )
Provisions for liabilities
(853
 )
(1,185
 )
Net assets
116,371
 
135,289
 
Capital and reserves    
Called up share capital
200
 
200
 
Profit and loss account
116,171
 
135,089
 
Shareholders funds
116,371
 
135,289
 
For the year ending
31 August 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The 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 Act 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.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
28 August 2026
, and are signed on behalf of the board by:
Mrs Elaine Dodd
Director
Company registration number:
08649426
Umbrella Care (Midlands) Limited
Notes to the Financial Statements
Year ended
31 August 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Deansfield House
,
98 Lancaster Road
,
Newcastle Under Lyme
,
Staffordshire
,
ST5 1DS
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
20% reducing balance
Office equipment
33% straight line

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the year was
29
(2024:
25
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 September 2024
and
31 August 2025
37,946
 
Depreciation  
At
1 September 2024
31,710
 
Charge
1,750
 
At
31 August 2025
33,460
 
Carrying amount  
At
31 August 2025
4,486
 
At 31 August 2024
6,236
 

6 Debtors

20252024
££
Trade debtors
9,612
 
14,033
 
Amounts owed by group undertakings and undertakings in which the company has a participating interest
204,718
 
194,575
 
Other debtors
39,528
 
41,433
 
253,858
 
250,041
 

7 Creditors: amounts falling due within one year

20252024
££
Bank loans and overdrafts
10,000
 
10,000
 
Taxation and social security
64,569
 
41,706
 
Other creditors
64,255
 
54,999
 
138,824
 
106,705
 

8 Creditors: amounts falling due after more than one year

20252024
££
Bank loans and overdrafts
10,833
 
17,500
 

10 Controlling party

The company is a wholly owned subsidiary of Umbrella Care (Midlands) Holdings Limited, registered office address; 98 Lancaster Road, Newcastle-under-Lyme, Staffordshire, ST5 1DS.