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Registered number: 08307298
Upwey Investments Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Ridgell & Guildway Accountants Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08307298
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 573,877 575,694
573,877 575,694
CURRENT ASSETS
Debtors 5 81,595 15,207
81,595 15,207
Creditors: Amounts Falling Due Within One Year 6 (664,177 ) (591,265 )
NET CURRENT ASSETS (LIABILITIES) (582,582 ) (576,058 )
TOTAL ASSETS LESS CURRENT LIABILITIES (8,705 ) (364 )
Creditors: Amounts Falling Due After More Than One Year 7 (109,477 ) (110,388 )
NET LIABILITIES (118,182 ) (110,752 )
CAPITAL AND RESERVES
Called up share capital 8 83 2
Profit and Loss Account (118,265 ) (110,754 )
SHAREHOLDERS' FUNDS (118,182) (110,752)
Page 1
Page 2
For the year ending 31 March 2023 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 her 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
Mrs Suzanne Fairclough
Director
13/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Upwey Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08307298 . The registered office is The counting House, Watling Lane, Thazted, Dunmow, CM6 2QY.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Freehold 0%
Plant & Machinery 20%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 April 2022 565,395 29,212 594,607
As at 31 March 2023 565,395 29,212 594,607
Depreciation
As at 1 April 2022 - 18,913 18,913
Provided during the period - 1,817 1,817
As at 31 March 2023 - 20,730 20,730
Net Book Value
As at 31 March 2023 565,395 8,482 573,877
As at 1 April 2022 565,395 10,299 575,694
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors (100 ) (100 )
Other debtors (1) 60,319 15,307
Other debtors (2) 21,376 -
81,595 15,207
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 116,918 116,920
Bank loans and overdrafts 34,768 35,575
Other loans 484,339 417,487
Other taxes and social security 754 854
VAT 11,377 5,201
Other creditors 14,087 13,294
Accruals and deferred income 1,934 1,934
664,177 591,265
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7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 109,477 110,388
109,477 110,388
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 83 2
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