UPSIDE DOWN HOUSE UK LTD


Director	Deividas Dilys


Registered Address	Unit 13 Magnet Road
	Grays
	RM20 4DR


Registered Number	11378846 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		3,234		3,234
Tangible assets	4		390,039		486,689
Investments	5		22,383		22,383
			415,656		512,306
Current assets
Debtors	6,7	751,891		487,529
Cash at bank and on hand		23,768		59,262
		775,659		546,791
Creditors amounts falling due within one year	8	(385,951)		(212,688)
Net current assets (liabilities)			389,708		334,103
Total assets less current liabilities			805,364		846,409
Creditors amounts falling due after one year	9		(380,898)		(440,576)
Net assets			424,466		405,833
Capital and reserves
Called up share capital			100		103
Share premium			90,936		90,936
Profit and loss account			333,430		314,794
Shareholders' funds			424,466		405,833

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 24 December 2025, and are signed on its behalf by:

Deividas Dilys
Director
Registered Company No. 11378846

UPSIDE DOWN HOUSE UK LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Defined contribution pension plan
	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Taxation for the year comprises current and deferred tax. Tax is recognized in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognized in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognized at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Current taxation

Taxation for the year comprises current and deferred tax. Tax is recognized in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognized in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognized at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

	Deferred tax
	Deferred tax is recognized in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognized in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognized only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax

Deferred tax is recognized in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognized in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognized only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Finance leases and hire purchase contracts
	Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	6		12

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 24	3,234	3,234
At 31 March 25	3,234	3,234
Net book value
At 31 March 25	3,234	3,234
At 31 March 24	3,234	3,234

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Total
	£	£	£	£
Cost or valuation
At 01 April 24	859,947	24,430	131,394	1,015,771
Additions	141,207	-	-	141,207
Disposals	(9,749)	-	(82,882)	(92,631)
At 31 March 25	991,405	24,430	48,512	1,064,347
Depreciation and impairment
At 01 April 24	406,011	12,215	110,856	529,082
Charge for year	198,571	6,108	7,412	212,091
On disposals	(9,398)	-	(57,467)	(66,865)
At 31 March 25	595,184	18,323	60,801	674,308
Net book value
At 31 March 25	396,221	6,107	(12,289)	390,039
At 31 March 24	453,936	12,215	20,538	486,689

5.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
At 01 April 24	22,383	22,383
At 31 March 25	22,383	22,383
Net book value
At 31 March 25	22,383	22,383
At 31 March 24	22,383	22,383

	Notes
	¹Other investments other than loans

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	249,996	422,791
Total	249,996	422,791

7.	Debtors: amounts due after one year

	2025	2024
	£	£
Other debtors	501,895	64,737
Total	501,895	64,737

8.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	51,306	38,926
Bank borrowings and overdrafts	-	31,967
Taxation and social security	97,178	59,438
Other creditors	237,467	82,357
Total	385,951	212,688

9.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	57,305	23,559
Other creditors	323,593	417,017
Total	380,898	440,576

10.	Share capital
	The company’s issued share capital comprises fully paid ordinary shares with an aggregate nominal value of £100 (2024: £103).