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REGISTERED NUMBER: 05934200 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

UPIOM LIMITED

UPIOM LIMITED (REGISTERED NUMBER: 05934200)

Contents of the Financial Statements

for the Year Ended 31 May 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

UPIOM LIMITED

Company Information

for the Year Ended 31 May 2025

| DIRECTORS: | T U Staunton

| P Staunton

| SECRETARY: | T U Staunton

| REGISTERED OFFICE: | 15 Furlong Road

| London

| N7 8LS

| REGISTERED NUMBER: | 05934200 (England and Wales)

UPIOM LIMITED (REGISTERED NUMBER: 05934200)

Balance Sheet

31 May 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 3 |  |

Investment property | 5 | 1,344,366 |  | 1,344,366 |  |

1,344,366 |  | 1,344,369 |  |

CURRENT ASSETS

Debtors | 6 | 1,051 |  | 296 |  |

Cash at bank | 26,285 |  | 39,327 |  |

27,336 |  | 39,623 |  |

CREDITORS

Amounts falling due within one year | 7 | 27,660 |  | 17,583 |  |

NET CURRENT (LIABILITIES)/ASSETS | (324 | ) | 22,040 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,344,042 |  | 1,366,409 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 934,159 |  | 1,004,487 |  |

NET ASSETS | 409,883 |  | 361,922 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 409,783 |  | 361,822 |  |

SHAREHOLDERS' FUNDS | 409,883 |  | 361,922 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

UPIOM LIMITED (REGISTERED NUMBER: 05934200)

Balance Sheet - continued

31 May 2025

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 20 October 2025 and were signed on its behalf by:

T U Staunton - Director

UPIOM LIMITED (REGISTERED NUMBER: 05934200)

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| UPIOM Limited 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.

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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 10% 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Furnishings

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 10,430 |  |

| DEPRECIATION

| At 1 June 2024 | 10,427 |  |

| Charge for year | 3 |  |

| At 31 May 2025 | 10,430 |  |

| NET BOOK VALUE

| At 31 May 2025 | - |  |

| At 31 May 2024 | 3 |  |

UPIOM LIMITED (REGISTERED NUMBER: 05934200)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 June 2024

| and 31 May 2025 | 1,344,366 |  |

| NET BOOK VALUE

| At 31 May 2025 | 1,344,366 |  |

| At 31 May 2024 | 1,344,366 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 1,051 |  | 296 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Corporation tax | 12,191 |  | 12,409 |  |

| Other creditors | 320 |  | 150 |  |

| Accruals and deferred income | 15,149 |  | 5,024 |  |

27,660 |  | 17,583 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Directors' loan accounts | 934,159 |  | 1,004,487 |  |

9. | POST BALANCE SHEET EVENTS

| In the post year end period the four investment properties were to be sold, of which two had completed at the time of the signing of these accounts. The directors do not intend to wind up the company, however, and they consider that the going concern basis remains the appropriate basis on which to prepare the accounts.