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REGISTERED NUMBER: 06208561 (England and Wales)

Unaudited Financial Statements

For The Year Ended

30 April 2025

for

UNITED PROPERTY MANAGEMENT LTD

UNITED PROPERTY MANAGEMENT LTD (REGISTERED NUMBER: 06208561) |

Contents of the Financial Statements

For The Year Ended 30 April 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| UNITED PROPERTY MANAGEMENT LTD |

Company Information

For The Year Ended 30 April 2025

| DIRECTORS: | Dr H S Elaby

| Miss L Elaby

| REGISTERED OFFICE: | Riverside Buildings

| 123 Collyhurst Road

| Manchester

| M40 7RT

| REGISTERED NUMBER: | 06208561 (England and Wales)

| ACCOUNTANTS: | Leavitt Walmsley Associates Limited

| Chartered Certified Accountants

| 8 Eastway

| Sale

| Cheshire

| M33 4DX

UNITED PROPERTY MANAGEMENT LTD (REGISTERED NUMBER: 06208561) |

Abridged Balance Sheet

30 April 2025

| 30.4.25 | 30.4.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,068 |  | 3,418 |  |

CURRENT ASSETS

Stocks | 795 |  | 770 |  |

Debtors | 431,387 |  | 315,495 |  |

Cash at bank | 82,834 |  | 81,213 |  |

515,016 |  | 397,478 |  |

CREDITORS

Amounts falling due within one year | 72,525 |  | 71,012 |  |

NET CURRENT ASSETS | 442,491 |  | 326,466 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 444,559 |  | 329,884 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 444,459 |  | 329,784 |  |

SHAREHOLDERS' FUNDS | 444,559 |  | 329,884 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 January 2026 and were signed on its behalf by:

Dr H S Elaby - Director

UNITED PROPERTY MANAGEMENT LTD (REGISTERED NUMBER: 06208561) |

Notes to the Financial Statements

For The Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| United Property Management Ltd 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover comprises the invoice value of rental income and commissions, inclusive of Value Added Tax of services provided by the company.

| Rental income is recognised in the financial statements when it becomes receivable. Income which is received that relates to future periods is recognised as deferred income within current liabilities and is released to the profit and loss account in the period in which it relates.

| Tangible fixed assets

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

| Plant and machinery | - | 33% on cost

| Motor vehicles | - | 25% on reducing balance

| The company carries tangible fixed assets in the balance sheet using the depreciated historic cost method. Carrying amounts of fixed assets in the company's balance sheet are shown net of depreciation charges and, where applicable, provisions for impairment. Residual values of fixed assets are calculated on prices prevailing at the balance sheet date. Profits or losses on the disposal of fixed assets are included in the calculation of profit for the period.

| Stocks

| Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, freight, irrecoverable taxes and costs of conversion and other directly attributable costs which are incurred by the entity in bringing the stock to its present location and condition. The cost methodology employed by the entity is the first-in first-out method.

UNITED PROPERTY MANAGEMENT LTD (REGISTERED NUMBER: 06208561) |

Notes to the Financial Statements - continued

For The Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| A financial asset or financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit or loss. All other investments are subsequently measured at cost less impairment.

| Debtors and creditors which fall due within one year are recorded in the financial statements at transaction price and subsequently measured at amortised cost. If the effects of the time value of money are immaterial, they are measured at cost (less impairment for trade debtors). Debtors are reviewed for impairment at each reporting date and any impairments are recorded in profit or loss and shown within administrative expenses when there is objective evidence that a debtor is impaired. Objective evidence that a debtor is impaired arises when the customer is unable to settle amounts owing to the company or the customer becomes bankrupt.

| Debtors do not carry interest and are stated at their nominal value.

| Trade creditors are not interest-bearing and are stated at their nominal value.

| Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset which exceeds what the carrying amount would have been had the impairment loss not previously been recognised.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Deferred tax is calculated using timing difference plus approach.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised 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 recognised 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.

| 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.

UNITED PROPERTY MANAGEMENT LTD (REGISTERED NUMBER: 06208561) |

Notes to the Financial Statements - continued

For The Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives.

| Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

| Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

| 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 with an associated expense in profit or loss.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 8 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 60,047 |  |

| DEPRECIATION

| At 1 May 2024 | 56,629 |  |

| Charge for year | 1,350 |  |

| At 30 April 2025 | 57,979 |  |

| NET BOOK VALUE

| At 30 April 2025 | 2,068 |  |

| At 30 April 2024 | 3,418 |  |

5. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| During the year the director received advances of £14,148 (2024: £17,366) and credits of £14,335 (2024: £17,380). The advances are interest-free and are repayable on demand.