2023-09-012024-08-312024-08-31false07533359UKPI GROUP LTD2025-05-31falseiso4217:GBPxbrli:pure075333592023-09-01075333592024-08-31075333592023-09-012024-08-31075333592022-09-01075333592023-08-31075333592022-09-012023-08-3107533359bus:SmallEntities2023-09-012024-08-3107533359bus:AuditExempt-NoAccountantsReport2023-09-012024-08-3107533359bus:AbridgedAccounts2023-09-012024-08-3107533359bus:PrivateLimitedCompanyLtd2023-09-012024-08-3107533359core:WithinOneYear2024-08-3107533359core:AfterOneYear2024-08-3107533359core:WithinOneYear2023-08-3107533359core:AfterOneYear2023-08-3107533359core:ShareCapital2024-08-3107533359core:SharePremium2024-08-3107533359core:RevaluationReserve2024-08-3107533359core:OtherReservesSubtotal2024-08-3107533359core:RetainedEarningsAccumulatedLosses2024-08-3107533359core:ShareCapital2023-08-3107533359core:SharePremium2023-08-3107533359core:RevaluationReserve2023-08-3107533359core:OtherReservesSubtotal2023-08-3107533359core:RetainedEarningsAccumulatedLosses2023-08-3107533359core:LandBuildings2024-08-3107533359core:PlantMachinery2024-08-3107533359core:Vehicles2024-08-3107533359core:FurnitureFittings2024-08-3107533359core:OfficeEquipment2024-08-3107533359core:NetGoodwill2024-08-3107533359core:IntangibleAssetsOtherThanGoodwill2024-08-3107533359core:ListedExchangeTraded2024-08-3107533359core:UnlistedNon-exchangeTraded2024-08-3107533359core:LandBuildings2023-08-3107533359core:PlantMachinery2023-08-3107533359core:Vehicles2023-08-3107533359core:FurnitureFittings2023-08-3107533359core:OfficeEquipment2023-08-3107533359core:NetGoodwill2023-08-3107533359core:IntangibleAssetsOtherThanGoodwill2023-08-3107533359core:ListedExchangeTraded2023-08-3107533359core:UnlistedNon-exchangeTraded2023-08-3107533359core:LandBuildings2023-09-012024-08-3107533359core:PlantMachinery2023-09-012024-08-3107533359core:Vehicles2023-09-012024-08-3107533359core:FurnitureFittings2023-09-012024-08-3107533359core:OfficeEquipment2023-09-012024-08-3107533359core:NetGoodwill2023-09-012024-08-3107533359core:IntangibleAssetsOtherThanGoodwill2023-09-012024-08-3107533359core:ListedExchangeTraded2023-09-012024-08-3107533359core:UnlistedNon-exchangeTraded2023-09-012024-08-3107533359core:MoreThanFiveYears2023-09-012024-08-3107533359core:Non-currentFinancialInstruments2024-08-3107533359core:Non-currentFinancialInstruments2023-08-3107533359dpl:CostSales2023-09-012024-08-3107533359dpl:DistributionCosts2023-09-012024-08-3107533359core:LandBuildings2023-09-012024-08-3107533359core:PlantMachinery2023-09-012024-08-3107533359core:Vehicles2023-09-012024-08-3107533359core:FurnitureFittings2023-09-012024-08-3107533359core:OfficeEquipment2023-09-012024-08-3107533359dpl:AdministrativeExpenses2023-09-012024-08-3107533359core:NetGoodwill2023-09-012024-08-3107533359core:IntangibleAssetsOtherThanGoodwill2023-09-012024-08-3107533359dpl:GroupUndertakings2023-09-012024-08-3107533359dpl:ParticipatingInterests2023-09-012024-08-3107533359dpl:GroupUndertakingscore:ListedExchangeTraded2023-09-012024-08-3107533359core:ListedExchangeTraded2023-09-012024-08-3107533359dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-09-012024-08-3107533359core:UnlistedNon-exchangeTraded2023-09-012024-08-3107533359dpl:CostSales2022-09-012023-08-3107533359dpl:DistributionCosts2022-09-012023-08-3107533359core:LandBuildings2022-09-012023-08-3107533359core:PlantMachinery2022-09-012023-08-3107533359core:Vehicles2022-09-012023-08-3107533359core:FurnitureFittings2022-09-012023-08-3107533359core:OfficeEquipment2022-09-012023-08-3107533359dpl:AdministrativeExpenses2022-09-012023-08-3107533359core:NetGoodwill2022-09-012023-08-3107533359core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3107533359dpl:GroupUndertakings2022-09-012023-08-3107533359dpl:ParticipatingInterests2022-09-012023-08-3107533359dpl:GroupUndertakingscore:ListedExchangeTraded2022-09-012023-08-3107533359core:ListedExchangeTraded2022-09-012023-08-3107533359dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-09-012023-08-3107533359core:UnlistedNon-exchangeTraded2022-09-012023-08-3107533359core:NetGoodwill2024-08-3107533359core:IntangibleAssetsOtherThanGoodwill2024-08-3107533359core:LandBuildings2024-08-3107533359core:PlantMachinery2024-08-3107533359core:Vehicles2024-08-3107533359core:FurnitureFittings2024-08-3107533359core:OfficeEquipment2024-08-3107533359core:AfterOneYear2024-08-3107533359core:WithinOneYear2024-08-3107533359core:ListedExchangeTraded2024-08-3107533359core:UnlistedNon-exchangeTraded2024-08-3107533359core:ShareCapital2024-08-3107533359core:SharePremium2024-08-3107533359core:RevaluationReserve2024-08-3107533359core:OtherReservesSubtotal2024-08-3107533359core:RetainedEarningsAccumulatedLosses2024-08-3107533359core:NetGoodwill2023-08-3107533359core:IntangibleAssetsOtherThanGoodwill2023-08-3107533359core:LandBuildings2023-08-3107533359core:PlantMachinery2023-08-3107533359core:Vehicles2023-08-3107533359core:FurnitureFittings2023-08-3107533359core:OfficeEquipment2023-08-3107533359core:AfterOneYear2023-08-3107533359core:WithinOneYear2023-08-3107533359core:ListedExchangeTraded2023-08-3107533359core:UnlistedNon-exchangeTraded2023-08-3107533359core:ShareCapital2023-08-3107533359core:SharePremium2023-08-3107533359core:RevaluationReserve2023-08-3107533359core:OtherReservesSubtotal2023-08-3107533359core:RetainedEarningsAccumulatedLosses2023-08-3107533359core:NetGoodwill2022-09-0107533359core:IntangibleAssetsOtherThanGoodwill2022-09-0107533359core:LandBuildings2022-09-0107533359core:PlantMachinery2022-09-0107533359core:Vehicles2022-09-0107533359core:FurnitureFittings2022-09-0107533359core:OfficeEquipment2022-09-0107533359core:AfterOneYear2022-09-0107533359core:WithinOneYear2022-09-0107533359core:ListedExchangeTraded2022-09-0107533359core:UnlistedNon-exchangeTraded2022-09-0107533359core:ShareCapital2022-09-0107533359core:SharePremium2022-09-0107533359core:RevaluationReserve2022-09-0107533359core:OtherReservesSubtotal2022-09-0107533359core:RetainedEarningsAccumulatedLosses2022-09-0107533359core:AfterOneYear2023-09-012024-08-3107533359core:WithinOneYear2023-09-012024-08-3107533359core:Non-currentFinancialInstrumentscore:CostValuation2023-09-012024-08-3107533359core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-09-012024-08-3107533359core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-09-012024-08-3107533359core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-09-012024-08-3107533359core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-09-012024-08-3107533359core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-09-012024-08-3107533359core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-09-012024-08-3107533359core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-09-012024-08-3107533359core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-09-012024-08-3107533359core:Non-currentFinancialInstrumentscore:CostValuation2024-08-3107533359core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-08-3107533359core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-08-3107533359core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-08-3107533359core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-08-3107533359core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-08-3107533359core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-08-3107533359core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-08-3107533359core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-08-3107533359core:Non-currentFinancialInstrumentscore:CostValuation2023-08-3107533359core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-3107533359core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-3107533359core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-3107533359core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-3107533359core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-3107533359core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-3107533359core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-3107533359core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-3107533359bus:Director12023-09-012024-08-31

UKPI GROUP LTD

Registered Number
07533359
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

UKPI GROUP LTD
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

ELLIS, Mary Elizabeth

Registered Address

Ivy Court Stonehall Common
Kempsey
Worcester
WR5 3QQ

Registered Number

07533359 (England and Wales)
UKPI GROUP LTD
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets320,000-
Investments33,129,32821,690,133
33,149,32821,690,133
Current assets
Debtors813,21989,397
Cash at bank and on hand275,658372,542
1,088,877461,939
Creditors amounts falling due within one year4(674,577)(1,821,810)
Net current assets (liabilities)414,300(1,359,871)
Total assets less current liabilities33,563,62820,330,262
Creditors amounts falling due after one year5(33,103,287)(19,683,537)
Accruals and deferred income(11,000)(231,000)
Net assets449,341415,725
Capital and reserves
Called up share capital100100
Profit and loss account449,241415,625
Shareholders' funds449,341415,725
The financial statements were approved and authorised for issue by the Director on 31 May 2025, and are signed on its behalf by:
ELLIS, Mary Elizabeth
Director
Registered Company No. 07533359
UKPI GROUP LTD
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Interest income
Interest income is recognised using the effective interest rate method.
Finance costs
Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20242023
Average number of employees during the year21
3.Tangible fixed assets

Total

£
Cost or valuation
Additions24,000
At 31 August 2420,000
Depreciation and impairment
Charge for year4,000
Net book value
At 31 August 2420,000
At 31 August 23-
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables50,317948,706
Bank borrowings and overdrafts5103,607
Taxation and social security84,053106,412
Other creditors540,202663,085
Total674,5771,821,810
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts7,225,271-
Other creditors25,878,01619,683,537
Total33,103,28719,683,537
6.Controlling party
The controlling party is Mrs Mary Ellis by virtue of 100% shareholding of the ordinary share capital.