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UPSTAIRS AT EXPRESSIONS LIMITED

Registered Number
09496014
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

UPSTAIRS AT EXPRESSIONS LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

CHARLES, Julie
GRIFFIN, Wendy

Registered Address

Re:New
Coronation Road
Woodhall Spa
LN10 6QD

Registered Number

09496014 (England and Wales)
UPSTAIRS AT EXPRESSIONS LIMITED
Statement of Financial Position
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets39,1469,971
9,1469,971
Current assets
Stocks4148189
Debtors1,9862,817
Cash at bank and on hand896177
3,0303,183
Creditors amounts falling due within one year5(67,056)(62,049)
Net current assets (liabilities)(64,026)(58,866)
Total assets less current liabilities(54,880)(48,895)
Creditors amounts falling due after one year6(127)(1,647)
Provisions for liabilities7(1,737)(1,894)
Net assets(56,744)(52,436)
Capital and reserves
Called up share capital100100
Profit and loss account(56,844)(52,536)
Shareholders' funds(56,744)(52,436)
The financial statements were approved and authorised for issue by the Board of Directors on 13 June 2025, and are signed on its behalf by:
CHARLES, Julie
Director
Registered Company No. 09496014
UPSTAIRS AT EXPRESSIONS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

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.
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.
Turnover policy
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.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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:

Reducing balance (%)
Plant and machinery15
Fixtures and fittings15
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. Provision is made for slow-moving and obsolete items of stock.
2.Average number of employees

20252024
Average number of employees during the year12
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 April 2416,76116,761
Additions789789
At 31 March 2517,55017,550
Depreciation and impairment
At 01 April 246,7906,790
Charge for year1,6141,614
At 31 March 258,4048,404
Net book value
At 31 March 259,1469,146
At 31 March 249,9719,971
4.Stocks

2025

2024

££
Other stocks148189
Total148189
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables8,7528,027
Bank borrowings and overdrafts760-
Other creditors57,54452,083
Accrued liabilities and deferred income-1,939
Total67,05662,049
6.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts1271,647
Total1271,647
7.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)1,7371,894
Total1,7371,894
8.Operating lease commitments
At the statement of financial position date, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £3,306 (2024 : £9,960)
9.Related party transactions
At the statement of financial position date, the company owed the directors £54,543 (2024: £52,083)