Umisha Limited

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Registered number: 07406749

Umisha Limited

Abbreviated accounts

For The Year Ended 31 October 2015

BRP Accountancy Limited

Chartered Certified Accountants

7 Park Avenue

Bromley

Kent

BR1 4EF

Umisha Limited

Company No. 07406749

Abbreviated Balance Sheet 31 October 2015

Abbreviated Balance Sheet

		2015		2014
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	2		30,550		35,250
Tangible Assets	3		2,419		3,199

			32,969		38,449
CURRENT ASSETS
Stocks		15,000		30,000
Debtors		7,165		8,333
Cash at bank and in hand		44,542		22,249

		66,707		60,582
Creditors: Amounts Falling Due Within One Year		(38,890)		(47,308)

NET CURRENT ASSETS (LIABILITIES)			27,817		13,274

TOTAL ASSETS LESS CURRENT LIABILITIES			60,786		51,723

Creditors: Amounts Falling Due After More Than One Year	4		(47,532)		(37,233)

NET ASSETS			13,254		14,490

CAPITAL AND RESERVES
Called up share capital	5		100		100
Profit and Loss Account			13,154		14,390

SHAREHOLDERS' FUNDS			13,254		14,490

Page 1

Umisha Limited

Company No. 07406749

Abbreviated Balance Sheet (continued) 31 October 2015

For the year ending 31 October 2015 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities

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 abbreviated accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the Financial Reporting Standard for Smaller Entities (effective 2008).

On behalf of the board

Mrs Kalpana Hirani

19th July 2016

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Umisha Limited

Notes to the Abbreviated Accounts

For The Year Ended 31 October 2015

Notes to the Abbreviated Accounts

Accounting Policies

Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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 profit and loss account over its estimated economic life of ten years.

Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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

25% Reducing balance

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.

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Umisha Limited

Notes to the Abbreviated Accounts (continued)

For The Year Ended 31 October 2015

Intangible Assets


	Total
Cost	£
As at 1 November 2014	47,000

As at 31 October 2015	47,000

Amortisation
As at 1 November 2014	11,750
Provided during the period	4,700

As at 31 October 2015	16,450

Net Book Value
As at 31 October 2015	30,550

As at 1 November 2014	35,250

Tangible Assets


	Total
Cost	£
As at 1 November 2014	6,500

As at 31 October 2015	6,500

Depreciation
As at 1 November 2014	3,301
Provided during the period	780

As at 31 October 2015	4,081

Net Book Value
As at 31 October 2015	2,419

As at 1 November 2014	3,199

Page 4

Umisha Limited

Notes to the Abbreviated Accounts (continued)

For The Year Ended 31 October 2015

Creditors: Amounts Falling Due After More Than One Year

	2015	2014
	£	£
Bank loans	-	37,233
Other creditors	47,532	-

	47,532	37,233

Share Capital

	Value	Number	2015	2014
Allotted, called up and fully paid	£		£	£
Ordinary shares	1.000	100	100	100

Transactions With and Loans to Directors

Dividends paid to directors

Page 5