| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| For The Year Ended |
| 31 March 2025 |
| for |
| UPA ENERGY GROUP HOLDINGS LIMITED |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| For The Year Ended |
| 31 March 2025 |
| for |
| UPA ENERGY GROUP HOLDINGS LIMITED |
| UPA ENERGY GROUP HOLDINGS LIMITED (REGISTERED NUMBER: 11707055) |
| Contents of the Financial Statements |
| For The Year Ended 31 March 2025 |
| Page |
| Company Information | 1 |
| Abridged Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| UPA ENERGY GROUP HOLDINGS LIMITED |
| Company Information |
| For The Year Ended 31 March 2025 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Certified Accountants |
| 8 Eastway |
| Sale |
| Cheshire |
| M33 4DX |
| UPA ENERGY GROUP HOLDINGS LIMITED (REGISTERED NUMBER: 11707055) |
| Abridged Balance Sheet |
| 31 March 2025 |
| 31.3.25 | 31.3.24 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Investments | 4 |
| CURRENT ASSETS |
| Debtors |
| CREDITORS |
| Amounts falling due within one year |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 5 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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 were approved by the Board of Directors and authorised for issue on |
| UPA ENERGY GROUP HOLDINGS LIMITED (REGISTERED NUMBER: 11707055) |
| Notes to the Financial Statements |
| For The Year Ended 31 March 2025 |
| 1. | STATUTORY INFORMATION |
| UPA Energy Group Holdings Limited is a |
| 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 the provisions of FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. |
| Preparation of consolidated financial statements |
| The financial statements contain information about UPA Energy Group Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements. |
| Financial instruments |
| A financial asset or financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. |
| Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit or loss. All other investments are subsequently measured at cost less impairment. |
| Debtors and creditors which fall due within one year are recorded in the financial statements at transaction price and subsequently measured at amortised cost. If the effects of the time value of money are immaterial, they are measured at cost (less impairment for trade debtors). Debtors are reviewed for impairment at each reporting date and any impairments are recorded in profit or loss and shown within administrative expenses when there is objective evidence that a debtor is impaired. Objective evidence that a debtor is impaired arises when the customer is unable to settle amounts owing to the company or the customer becomes bankrupt. |
| Debtors do not carry interest and are stated at their nominal value. |
| Trade creditors are not interest-bearing and are stated at their nominal value. |
| Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. |
| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset which exceeds what the carrying amount would have been had the impairment loss not previously been recognised. |
| Income from group undertakings |
| Income from group undertakings relates to dividends received from the company's subsidiary. Dividend income is recognised when the company becomes entitled to the dividend, which is usually at the point the dividend is declared by the directors in general meeting. Dividends which are declared after the balance sheet date, but before the financial statements are authorized for issue are recognised in the succeeding year's financial statements. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| UPA ENERGY GROUP HOLDINGS LIMITED (REGISTERED NUMBER: 11707055) |
| Notes to the Financial Statements - continued |
| For The Year Ended 31 March 2025 |
| 4. | FIXED ASSET INVESTMENTS |
| Information on investments other than loans is as follows: |
| Totals |
| £ |
| COST |
| At 1 April 2024 |
| and 31 March 2025 | 6,765,100 |
| NET BOOK VALUE |
| At 31 March 2025 | 6,765,100 |
| At 31 March 2024 | 6,765,100 |
| 5. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS |
| 31.3.25 | 31.3.24 |
| £ | £ |
| Repayable otherwise than by instalments |
| Preference shares |