Um Trading Network Ltd Final Accounts To 31-05-26

Company Registration No. 14125501 (England & Wales)

Um Trading Network Ltd
Unaudited Accounts
for the period ended 31 May 2026

Um Trading Network Ltd
Statement of financial position
as at 31 May 2026

2026

2025

Fixed assets

Tangible assets

4

479,367

107,303

479,367

107,303

Current assets

Debtors

5

22,561

32,634

Cash at bank and in hand

48,152

18,924

70,713

51,558

Creditors: amounts falling due within one year

6

(44,704)

(55,014)

Net current assets

26,009

(3,456)

Total assets less current liabilities

505,376

103,847

Net assets

505,376

103,847

Capital and reserves

Called up share capital

100

Profit and loss account

505,276

103,747

Shareholder funds

505,376

103,847

For the period ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.

The financial statements were approved by the Board of Directors and authorised for issue on 21 October 2026 and were signed on its behalf by .............................................................. BAKHTIAR, Mohammadreza Director Company Registration Number: 14125501

Um Trading Network Ltd
Notes to the Accounts
for the period ended 31 May 2026

1. Statutory information

Um Trading Network Ltd is a private company, limited by shares, registered in England & Wales, registration number 14125501. The registered office is 22-24 Homecroft Avenue, London, N22 5EL.

2. Compliance with accounting standards

The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.

3. Accounting policies

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Basis of preparation

The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.

Presentation currency

The accounts are presented in £ sterling.

4. Tangible fixed assets

Plant &

Fixtures &

Computer

Total

machinery

fittings

equipment

Cost or valuation

At cost

At 1 June 2025

-

95,638

30,601

126,239

Additions

254,582

210,917

5,632

471,131

At 31 May 2026

254,582

306,555

36,233

597,370

Depreciation

At 1 June 2025

-

14,346

4,590

18,936

Charge for the year

50,490

43,831

4,746

99,067

At 31 May 2026

50,490

58,177

9,336

118,003

Net book value

At 31 May 2026

204,092

248,378

26,897

479,367

At 31 May 2025

-

81,292

26,011

107,303

5. Debtors

2026

2025

Amounts falling due within one year

Trade debtors

22,561

32,634

22,561

32,634

6. Creditors: amounts falling due within one year

2026

2025

Trade creditors

14,945

8,914

Loans from directors

19,600

33,537

Accruals

10,159

12,563

44,704

55,014

8. Average number of employees

During the period the average number of employees was 9 (2025: 4).