Up Investments Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3

Registered number: 08548999

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors		521,473		547,732
Cash at bank and in hand		86		98

		521,559		547,830
Creditors: Amounts Falling Due Within One Year		(27,652 )		(31,448 )

NET CURRENT ASSETS (LIABILITIES)			493,907		516,382

TOTAL ASSETS LESS CURRENT LIABILITIES			493,907		516,382

Creditors: Amounts Falling Due After More Than One Year			(276,077 )		(275,027 )

NET ASSETS			217,830		241,355

CAPITAL AND RESERVES
Called up share capital	4		1,443,213		1,443,213
Profit and Loss Account			(1,225,383 )		(1,201,858 )

SHAREHOLDERS' FUNDS			217,830		241,355

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Page 2

Up Investments Limited

Abridged Balance Sheet (continued)

As At 31 May 2025

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 May 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Daniel Rajkumar

Director

22 September 2025

The notes on page 3 form part of these financial statements.

1. General Information

Up Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08548999 . The registered office is 10-12 East Parade, Leeds, LS1 2BH.

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. Intangible Fixed Assets and Amortisation - Other Intangible

Continued Research and Development expenditure on the UP Investments Platform is capitalised as an intangible Asset. The asset is amortised over it's estimated useful life of 10 years.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,443,213	1,443,213

5. Contingent Assets

	2025	2024
	£	£
At the end of the period	165,000	155,000

Within other debtors there is an amount of £165,000 due from ASMX Group plc.

The amount is a contingent asset relating to share capital issued in UP Investments Holdings (UK) Limited.

The asset is contingent on the FCA lifiting the VREQ on the company.

6. Related Party Transactions

UP Investment Holdings Limited

A company under the control of Mr Daniel Rajkumar.

During the year the company paid an amount in the sum of £100 (2024: £4,859) to UP Investment Holdings Limited and received payments of £1,150 (2024: £215,00). At the year end a total in the sum of £276,077 (2024: £275,027) was owed to UP Investment Holdings Limited.

White Label Crowdfunding Limited

A company under the control of Mr Daniel Rajkumar.

During the year the company received an amount in the sum of £38,894 (2024: £80,015) from White Label Crowdfunding Limited and made payments of £4,425 (2024: £870,258). At the year end a total in the sum of £351,131 was owed to the company from White Label Crowdfunding imited. In 2024 at total in the sum of £385,600 was owed to White Label Crowdfunding Limited.

Interest is charged at a rate of 10% per annum on monies owed to White Label Crowdfunding Limited.

Rebuildingsociety.com Ltd

A company under the control of Mr Daniel Rajkumar.

During the year the company received an amount in the sum of £2,603 (2024: £NIL) from Rebuildingsociety.com Ltd and made payments of £308 (2024: £910). At the year end a total in the sum of £504 (2024: -£1,791) was owed to the company from Rebuildingsociety.com Ltd.

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