UNION GENERAL PROPERTIES (OVERSEAS) LIMITED Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 00691646

UNION GENERAL PROPERTIES (OVERSEAS) LIMITED

Filleted Unaudited Financial Statements

31 March 2025

UNION GENERAL PROPERTIES (OVERSEAS) LIMITED

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Fixed assets

Investments	4		144	144

Current assets

Debtors	5	945	731
Cash at bank and in hand		56,610	57,460
		--------	--------
		57,555	58,191

Creditors: amounts falling due within one year	6	600		600
		--------		--------
Net current assets			56,955	57,591
			--------	--------
Total assets less current liabilities			57,099	57,735
			--------	--------
Net assets			57,099	57,735
			--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	56,999	57,635
	--------	--------
Shareholders funds	57,099	57,735
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

UNION GENERAL PROPERTIES (OVERSEAS) LIMITED

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 5 November 2025 , and are signed on behalf of the board by:

Mr S J Saady
Director

Company registration number: 00691646

UNION GENERAL PROPERTIES (OVERSEAS) LIMITED

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Flat 2, Aston Court, 44 Edgwarebury Lane, Edgware, HA8 8LW, London.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances .

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

4. Investments

	Shares in group undertakings
	£
Cost
At 1 April 2024 and 31 March 2025	144
	----
Impairment
At 1 April 2024 and 31 March 2025	–
	----

Carrying amount
At 31 March 2025	144
	----
At 31 March 2024	144
	----

The company owns 100% of the issued share capital of Whitecraig Developments Limited and 60% of 22 Avenue Road Management Company Limited, which are both incorporated in the United Kingdom.

5. Debtors

	2025	2024
	£	£
Other debtors	945	731
	----	----

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	600	600
	----	----