Company registration number 02871896 (England and Wales)
UPHOLLAND MOTORS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
UPHOLLAND MOTORS LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 5
UPHOLLAND MOTORS LIMITED
STATEMENT OF FINANCIAL POSITION
As At 30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
-
0
-
0
Tangible assets
4
119,103
87,095
Current assets
Stocks
1,000
1,000
Debtors
5
15,295
19,732
Cash at bank and in hand
38,874
54,890
55,169
75,622
Creditors: amounts falling due within one year
6
(53,303)
(37,848)
Net current assets
1,866
37,774
Total assets less current liabilities
120,969
124,869
Provisions for liabilities
(9,860)
(10,374)
Net assets
111,109
114,495
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
111,107
114,493
Total equity
111,109
114,495

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 9 April 2026
Mr S E Schofield
Director
Company registration number 02871896 (England and Wales)
UPHOLLAND MOTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 November 2025
- 2 -
1
Accounting policies
Company information

Upholland Motors Limited is a private company limited by shares incorporated in England and Wales. The registered office is Back School Lane, Upholland, Wigan, Lancashire, England, WN8 0LT.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered.

Income is recognised when the risks and rewards of ownership have been transfered to the customer, usually when the machine has been invoiced and delivered to the customer.

1.3
Intangible fixed assets - goodwill

Goodwill, being the amount paid in connection with the acquisition of the business in 1994, has been amortised evenly over its estimated useful life of ten years.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
Not provided
Plant and equipment
15% Reducing Balance
Fixtures and fittings
15% Reducing Balance
Computers
33% Reducing Balance
Motor vehicles
25% Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

1.6
Financial instruments

Debt instruments that are payable or receivable within one year, typically trade debtors, bank accounts, bank loans and trade creditors, are measured initially and subsequently at the undiscounted amount of the cash that is expected to be paid or received.

UPHOLLAND MOTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 November 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

1.7
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

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

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.

1.8
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.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
4
UPHOLLAND MOTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 November 2025
- 4 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 December 2024 and 30 November 2025
10,000
Amortisation and impairment
At 1 December 2024 and 30 November 2025
10,000
Carrying amount
At 30 November 2025
-
0
At 30 November 2024
-
0
4
Tangible fixed assets
Leasehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 December 2024
55,532
46,093
4,126
23,945
54,285
183,981
Additions
-
0
-
0
-
0
3,658
60,995
64,653
Disposals
-
0
-
0
-
0
-
0
(37,990)
(37,990)
At 30 November 2025
55,532
46,093
4,126
27,603
77,290
210,644
Depreciation and impairment
At 1 December 2024
-
0
35,894
2,951
18,677
39,364
96,886
Depreciation charged in the year
-
0
1,530
176
2,945
15,974
20,625
Eliminated in respect of disposals
-
0
-
0
-
0
-
0
(25,970)
(25,970)
At 30 November 2025
-
0
37,424
3,127
21,622
29,368
91,541
Carrying amount
At 30 November 2025
55,532
8,669
999
5,981
47,922
119,103
At 30 November 2024
55,532
10,199
1,175
5,268
14,921
87,095
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
14,157
18,749
Other debtors
1,138
983
15,295
19,732
UPHOLLAND MOTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 November 2025
- 5 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
17,141
20,529
Corporation tax
-
0
1,589
Other taxation and social security
8,523
7,995
Other creditors
27,639
7,735
53,303
37,848
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