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REGISTERED NUMBER: 10278605 (England and Wales)



















Unaudited Financial Statements

for the Year Ended 30 June 2023

for

UBH HOLDINGS LIMITED

UBH HOLDINGS LIMITED (REGISTERED NUMBER: 10278605)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


UBH HOLDINGS LIMITED

Company Information
for the Year Ended 30 June 2023







DIRECTOR: Qamar Nawaz





REGISTERED OFFICE: 2 Wheeleys Road
Edgbaston
Birmingham
West Midlands
B15 2LD





REGISTERED NUMBER: 10278605 (England and Wales)





ACCOUNTANTS: Brindleys Limited
2 Wheeleys Road
Edgbaston
Birmingham
West Midlands
B15 2LD

UBH HOLDINGS LIMITED (REGISTERED NUMBER: 10278605)

Statement of Financial Position
30 June 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 550,000 550,000
Investments 5 100,000 100,000
650,000 650,000

CURRENT ASSETS
Debtors 6 1,073,349 1,570,161
Cash at bank 4,055,917 3,092,524
5,129,266 4,662,685
CREDITORS
Amounts falling due within one year 7 4,812 52,112
NET CURRENT ASSETS 5,124,454 4,610,573
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,774,454

5,260,573

PROVISIONS FOR LIABILITIES 8 31,150 31,150
NET ASSETS 5,743,304 5,229,423

CAPITAL AND RESERVES
Called up share capital 9 100,000 100,000
Retained earnings 10 5,643,304 5,129,423
SHAREHOLDERS' FUNDS 5,743,304 5,229,423

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

UBH HOLDINGS LIMITED (REGISTERED NUMBER: 10278605)

Statement of Financial Position - continued
30 June 2023


The 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.

The financial statements were approved by the director and authorised for issue on 8 February 2024 and were signed by:





Qamar Nawaz - Director


UBH HOLDINGS LIMITED (REGISTERED NUMBER: 10278605)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Ubh Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4. TANGIBLE FIXED ASSETS
Freehold
property
£   
COST OR VALUATION
At 1 July 2022
and 30 June 2023 550,000
NET BOOK VALUE
At 30 June 2023 550,000
At 30 June 2022 550,000

UBH HOLDINGS LIMITED (REGISTERED NUMBER: 10278605)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

4. TANGIBLE FIXED ASSETS - continued

Cost or valuation at 30 June 2023 is represented by:

Freehold
property
£   
Valuation in 2018 163,947
Cost 386,053
550,000

If freehold properties had not been revalued they would have been included at the following historical cost:

2023 2022
£    £   
Cost 386,053 386,053

Freehold properties were valued on a fair value basis on 30 June 2018 by the director .

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 July 2022
and 30 June 2023 100,000
NET BOOK VALUE
At 30 June 2023 100,000
At 30 June 2022 100,000

The company's investments at the Statement of Financial Position date in the share capital of companies include the following:

Sterling Pharmaceuticals Ltd
Registered office: United Kingdom
Nature of business: Manufacture of pharmaceutical products
%
Class of shares: holding
Ordinary 100.00

UBH HOLDINGS LIMITED (REGISTERED NUMBER: 10278605)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed by group undertakings 933,109 1,429,921
Other debtors 140,000 140,000
VAT 240 240
1,073,349 1,570,161

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Directors' current accounts 3,612 50,912
Accrued expenses 1,200 1,200
4,812 52,112

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 31,150 31,150

Deferred
tax
£   
Balance at 1 July 2022 31,150
Balance at 30 June 2023 31,150

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
50,000 Ordinary A 1 50,000 50,000
25,000 Ordinary B 1 25,000 25,000
25,000 Ordinary C 1 25,000 25,000
100,000 100,000

Each share for each class has one voting right and equal rights to dividends and distributions.

UBH HOLDINGS LIMITED (REGISTERED NUMBER: 10278605)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

10. RESERVES
Retained
earnings
£   

At 1 July 2022 5,129,423
Profit for the year 548,881
Dividends (35,000 )
At 30 June 2023 5,643,304