UPCYCLED PLANT POWER (UPP) LTD

Company Registration Number:
14171122 (England and Wales)

Unaudited abridged accounts for the year ended 30 June 2025

Period of accounts

Start date: 01 July 2024

End date: 30 June 2025

UPCYCLED PLANT POWER (UPP) LTD

Contents of the Financial Statements

for the Period Ended 30 June 2025

Balance sheet
Notes

UPCYCLED PLANT POWER (UPP) LTD

Balance sheet

As at 30 June 2025


Notes
2025
2024


£
£
Fixed assets
Intangible assets: 3 295,000 295,000
Tangible assets: 4 157,932 47,108
Total fixed assets: 452,932 342,108
Current assets
Debtors:   340,398 236,532
Cash at bank and in hand: 37,085 205,162
Total current assets: 377,483 441,694
Creditors: amounts falling due within one year:   (148,919) (127,142)
Net current assets (liabilities): 228,564 314,552
Total assets less current liabilities: 681,496 656,660
Creditors: amounts falling due after more than one year:   (300,000) (300,000)
Total net assets (liabilities): 381,496 356,660
Capital and reserves
Called up share capital: 102 102
Share premium account: 599,899 599,899
Other reserves: 1,345,000 635,000
Profit and loss account: (1,563,505) (878,341)
Shareholders funds: 381,496 356,660

The notes form part of these financial statements

UPCYCLED PLANT POWER (UPP) LTD

Balance sheet statements

For the year ending 30 June 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 15 December 2025
and signed on behalf of the board by:

Name: M A Evans
Status: Director

The notes form part of these financial statements

UPCYCLED PLANT POWER (UPP) LTD

Notes to the Financial Statements

for the Period Ended 30 June 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Tangible fixed assets and depreciation policy

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery etc - 33% on cost

Intangible fixed assets and amortisation policy

The Intellectual Property will be amortised once the product is complete.

Other accounting policies

Taxation Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Hire purchase and leasing commitments Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. Pension costs and other post-retirement benefits The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. Going concern The directors have considered the financial position of the company and believe it is well placed to manage its business risks successfully. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of preparation in preparing the financial statements.

UPCYCLED PLANT POWER (UPP) LTD

Notes to the Financial Statements

for the Period Ended 30 June 2025

2. Employees

2025 2024
Average number of employees during the period 9 7

UPCYCLED PLANT POWER (UPP) LTD

Notes to the Financial Statements

for the Period Ended 30 June 2025

3. Intangible Assets

Total
Cost £
At 01 July 2024 295,000
At 30 June 2025 295,000
Net book value
At 30 June 2025 295,000
At 30 June 2024 295,000

UPCYCLED PLANT POWER (UPP) LTD

Notes to the Financial Statements

for the Period Ended 30 June 2025

4. Tangible Assets

Total
Cost £
At 01 July 2024 67,023
Additions 157,460
At 30 June 2025 224,483
Depreciation
At 01 July 2024 19,915
Charge for year 46,636
At 30 June 2025 66,551
Net book value
At 30 June 2025 157,932
At 30 June 2024 47,108

UPCYCLED PLANT POWER (UPP) LTD

Notes to the Financial Statements

for the Period Ended 30 June 2025

5. Related party transactions

The company is not controlled by any one individual.