Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 6184385 Mr Javid Yakub Patel Oadby Holdings Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 6184385 2024-03-31 6184385 2025-03-31 6184385 2024-04-01 2025-03-31 6184385 frs-core:CurrentFinancialInstruments 2025-03-31 6184385 frs-core:Non-currentFinancialInstruments 2025-03-31 6184385 frs-core:InvestmentPropertyIncludedWithinPPE 2025-03-31 6184385 frs-core:InvestmentPropertyIncludedWithinPPE 2024-04-01 2025-03-31 6184385 frs-core:InvestmentPropertyIncludedWithinPPE 2024-03-31 6184385 frs-core:PlantMachinery 2025-03-31 6184385 frs-core:PlantMachinery 2024-04-01 2025-03-31 6184385 frs-core:PlantMachinery 2024-03-31 6184385 frs-core:ShareCapital 2025-03-31 6184385 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 6184385 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 6184385 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 6184385 frs-bus:SmallEntities 2024-04-01 2025-03-31 6184385 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 6184385 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 6184385 1 2024-04-01 2025-03-31 6184385 frs-core:CostValuation 2024-03-31 6184385 frs-core:DisposalsRepaymentsInvestments 2025-03-31 6184385 frs-core:CostValuation 2025-03-31 6184385 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 6184385 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 6184385 frs-core:UnlistedNon-exchangeTraded 2025-03-31 6184385 frs-core:UnlistedNon-exchangeTraded 2024-03-31 6184385 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 6184385 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 6184385 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 6184385 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 6184385 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 6184385 frs-bus:Director1 2024-04-01 2025-03-31 6184385 frs-countries:EnglandWales 2024-04-01 2025-03-31 6184385 2023-03-31 6184385 2024-03-31 6184385 2023-04-01 2024-03-31 6184385 frs-core:CurrentFinancialInstruments 2024-03-31 6184385 frs-core:Non-currentFinancialInstruments 2024-03-31 6184385 frs-core:ShareCapital 2024-03-31 6184385 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 6184385
UPE Holdings Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Smith Hannah Limited
Chartered Certified Accountants
50 Woodgate
Leicester
LE3 5GF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 6184385
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,933,414 8,474,080
Investments 5 75,030 95,280
10,008,444 8,569,360
CURRENT ASSETS
Debtors 6 1,061,284 910,964
Investments 350,283 584,182
Cash at bank and in hand 647,796 1,578,682
2,059,363 3,073,828
Creditors: Amounts Falling Due Within One Year 7 (733,832 ) (416,780 )
NET CURRENT ASSETS (LIABILITIES) 1,325,531 2,657,048
TOTAL ASSETS LESS CURRENT LIABILITIES 11,333,975 11,226,408
NET ASSETS 11,333,975 11,226,408
CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Profit and Loss Account 11,323,975 11,216,408
SHAREHOLDERS' FUNDS 11,333,975 11,226,408
Page 1
Page 2
For the year ending 31 March 2025 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 his 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
Mr Javid Yakub Patel
Director
22 August 2025
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
UPE Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 6184385 . The registered office is 50 Woodgate, Leicester, LE3 5GF.
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 represents the value, net of value added tax and discounts,of rental income receivable from tenants.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Plant & Machinery 15% Reducing balance
2.4. Investment Properties
Investment properties are not subject to periodic charges for depreciation.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Investment Properties Plant & Machinery Total
£ £ £
Cost
As at 1 April 2024 8,464,112 16,568 8,480,680
Additions 1,460,830 - 1,460,830
As at 31 March 2025 9,924,942 16,568 9,941,510
Depreciation
As at 1 April 2024 - 6,600 6,600
Provided during the period - 1,496 1,496
As at 31 March 2025 - 8,096 8,096
Net Book Value
As at 31 March 2025 9,924,942 8,472 9,933,414
As at 1 April 2024 8,464,112 9,968 8,474,080
5. Investments
Unlisted Other Total
£ £ £
Cost
As at 1 April 2024 75,000 20,280 95,280
Disposals - (20,250 ) (20,250 )
As at 31 March 2025 75,000 30 75,030
Provision
As at 1 April 2024 - - -
As at 31 March 2025 - - -
Net Book Value
As at 31 March 2025 75,000 30 75,030
As at 1 April 2024 75,000 20,280 95,280
Investments comprise:
30 Ordinary A shares of Concept Made Group Limited, a company registered in England & Wales.
Page 4
Page 5
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 210,320 89,930
Other debtors 840,964 818,562
1,051,284 908,492
Due after more than one year
Other debtors 10,000 2,472
1,061,284 910,964
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 241,643 120,630
Corporation tax 178,131 254,022
Other taxes and social security 34,025 29,028
Other creditors 1,545 12,900
Amounts owed to group undertakings 278,488 200
733,832 416,780
8. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Oadby Holdings Limited a company incorporated in England & Wales.
Page 5