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REGISTERED NUMBER: 10611111 (England and Wales)









UPPER MOOREND PROPERTIES LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025






UPPER MOOREND PROPERTIES LTD (REGISTERED NUMBER: 10611111)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4 to 5


UPPER MOOREND PROPERTIES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: Mr B A McCluskie
Mr M K McCluskie
Mrs C A Harris



SECRETARY: Mrs J A McCluskie



REGISTERED OFFICE: Torton Grove
Torton Lane
Hartlebury
Worcestershire
DY11 7SG



REGISTERED NUMBER: 10611111 (England and Wales)



ACCOUNTANTS: Gardiner Fosh
Chartered Accountants
31 St John's
Worcester
Worcestershire
WR2 5AG



BANKERS: Handelsbanken
Waverley Gate
Waterloo Place
Edinburgh
EH1 3EG

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
UPPER MOOREND PROPERTIES LTD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Upper Moorend Properties Ltd for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Upper Moorend Properties Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Upper Moorend Properties Ltd and state those matters that we have agreed to state to the Board of Directors of Upper Moorend Properties Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Upper Moorend Properties Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Upper Moorend Properties Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Upper Moorend Properties Ltd. You consider that Upper Moorend Properties Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Upper Moorend Properties Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Gardiner Fosh
Chartered Accountants
31 St John's
Worcester
Worcestershire
WR2 5AG


16 June 2025

UPPER MOOREND PROPERTIES LTD (REGISTERED NUMBER: 10611111)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1 1
Investment property 5 1,304,800 1,304,800
1,304,801 1,304,801

CURRENT ASSETS
Debtors 6 1,661 1,631
Cash at bank 7,617 5,082
9,278 6,713
CREDITORS
Amounts falling due within one year 7 1,038,678 1,062,858
NET CURRENT LIABILITIES (1,029,400 ) (1,056,145 )
TOTAL ASSETS LESS CURRENT LIABILITIES 275,401 248,656

PROVISIONS FOR LIABILITIES 23,013 23,013
NET ASSETS 252,388 225,643

CAPITAL AND RESERVES
Called up share capital 20 20
Fair value reserve 8 98,108 98,108
Retained earnings 154,260 127,515
SHAREHOLDERS' FUNDS 252,388 225,643

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 16 June 2025 and were signed on its behalf by:





Mr B A McCluskie - Director


UPPER MOOREND PROPERTIES LTD (REGISTERED NUMBER: 10611111)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Upper Moorend Properties Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover
Turnover represents amounts receivable in respect of rents.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 balance sheet date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024
and 31 March 2025 2,399
DEPRECIATION
At 1 April 2024
and 31 March 2025 2,398
NET BOOK VALUE
At 31 March 2025 1
At 31 March 2024 1

UPPER MOOREND PROPERTIES LTD (REGISTERED NUMBER: 10611111)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

5. INVESTMENT PROPERTY
Total
£   
COST OR VALUATION
At 1 April 2024
and 31 March 2025 1,304,800
NET BOOK VALUE
At 31 March 2025 1,304,800
At 31 March 2024 1,304,800

Cost or valuation at 31 March 2025 is represented by:
£   
Valuation in 2022 46,321
Valuation in 2024 74,800
Cost 1,183,679
1,304,800

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

2025 2024
£    £   
Cost 1,183,679 1,183,679

The investment properties were valued on an open market basis on 4 June 2025 by the director and are reviewed annually .

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 1,661 1,631

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 6,726 6,518
Other creditors 1,031,952 1,056,340
1,038,678 1,062,858

8. RESERVES
Fair
value
reserve
£   
At 1 April 2024
and 31 March 2025 98,108

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £1,500 were paid to the directors .

Included within other creditors is an amount due to the director, Mr B A McCluskie, of £3,978 (2024: £108) the director, Mr M McCluskie, of £497,453 (2024: £525,899l) and the director, Mrs C Harris, of £529,341 (2024: £529,341) which are all interest-free and repayable on demand.