Up Marquees Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07156550

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		219,969		249,100

			219,969		249,100
CURRENT ASSETS
Debtors	5	2,650		5,169
Cash at bank and in hand		4,406		4,406

		7,056		9,575
Creditors: Amounts Falling Due Within One Year	6	(296,966 )		(293,324 )

NET CURRENT ASSETS (LIABILITIES)			(289,910 )		(283,749 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(69,941 )		(34,649 )

Creditors: Amounts Falling Due After More Than One Year	7		(46,450 )		(54,170 )

NET LIABILITIES			(116,391 )		(88,819 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Revaluation reserve	9		154,110		154,110
Profit and Loss Account			(270,502 )		(242,930 )

SHAREHOLDERS' FUNDS			(116,391)		(88,819)

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Up Marquees Limited

Balance Sheet (continued)

As At 31 March 2025

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 C Walker

Director

23/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Up Marquees Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07156550 . The registered office is Stanhope House, Mark Rake, Wirral, Merseyside, CH62 2DN .

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. Going Concern Disclosure

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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	8% Straight Line
Motor Vehicles	25% Straight Line
Computer Equipment	25% Straight Line

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Up Marquees Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.5. Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs.

Interest-bearing borrowings are subsequently carried at amortised cost, with the difference

between the proceeds, net of transaction costs, and the amount due on redemption being

recognised as a charge to the profit and loss account over the period of the relevant

borrowing.

Interest expense is recognised on the basis of the effective interest method and is included

in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right

to defer settlement of the liability for at least twelve months after the reporting date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 4)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost or Valuation
As at 1 April 2024	405,810	122,696	10,178	538,684
Additions	6,236	-	1,486	7,722

As at 31 March 2025	412,046	122,696	11,664	546,406

Depreciation
As at 1 April 2024	165,596	115,571	8,417	289,584
Provided during the period	32,957	2,937	959	36,853

As at 31 March 2025	198,553	118,508	9,376	326,437

Net Book Value
As at 31 March 2025	213,493	4,188	2,288	219,969

As at 1 April 2024	240,214	7,125	1,761	249,100

Revaluation

The fair value of the company's Furniture, fittings & equipment was revalued on 31 March

2023. An independent valuer was not involved.

The furniture, fittings & equipment was valued on an open market basis by the director.

Had this class of asset been measured on a historical cost basis, the carrying amount would

have been £82,892 (2024 - £98,263).

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	2,650	5,169

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Up Marquees Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other loans	9,707	9,707
Other creditors	281,019	282,097
Taxation and social security	6,240	1,520

	296,966	293,324

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other loans	46,450	54,170

8. Share Capital

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

9. Reserves

	Revaluation Reserve
	£
As at 1 April 2024	154,110

As at 31 March 2025	154,110

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