Company No: 14859836 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	J C Ibbett
	V A Ibbett

REGISTERED OFFICE	Milton Parc
	Milton Ernest
	MK44 1YU
	United Kingdom

COMPANY NUMBER

14859836 (England and Wales)

ACCOUNTANT	S&W Partners LLP
	Stonecross
	Trumpington High Street
	Cambridge
	CB2 9SU

	Note	31.03.2025		31.03.2024
		£		£
Fixed assets
Investments	3	13,558		13,558
		13,558		13,558
Current assets
Debtors	4	1		1
		1		1
Net current assets		1		1
Total assets less current liabilities		13,559		13,559
Net assets		13,559		13,559
Capital and reserves
Called-up share capital		13,559		13,559
Total shareholder's funds		13,559		13,559

For the financial 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.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Upohar Holdings Limited (registered number: 14859836) were approved and authorised for issue by the Board of Directors on 24 December 2025. They were signed on its behalf by:

J C Ibbett Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Upohar Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Milton Parc, Milton Ernest, MK44 1YU, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Upohar Holdings Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Going concern

The financial statements have been prepared on a going concern basis.

The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

Fixed asset investments

Investments in subsidiaries are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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 Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	Year ended 31.03.2025		Period from 10.05.2023 to 31.03.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Fixed asset investments

Investments in subsidiaries

	31.03.2025
	£
Cost
At 01 April 2024	13,558
At 31 March 2025	13,558
Carrying value at 31 March 2025	13,558
Carrying value at 31 March 2024	13,558

4. Debtors

	31.03.2025		31.03.2024
	£		£
Other debtors	1		1