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Registered number: 12708874
79 Upton Road Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Peter Jarman LLP
79 Upton Road Ltd
Contents
Contents

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

Page 1
79 Upton Road Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 12708874

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 5 |  | 615,000 |  | 447,636
|  |  | 615,000 |  | 447,636
CURRENT ASSETS
Debtors | 6 | 300 |  | - |
Cash at bank and in hand |  | 7,582 |  | 3,774 |
|  | 7,882 |  | 3,774 |
Creditors: Amounts Falling Due Within One Year | 7 | (134,520 ) |  | (123,391 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (126,638 ) |  | (119,617 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 488,362 |  | 328,019
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (390,888 ) |  | (380,156 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (31,799 ) |  | -
NET ASSETS/(LIABILITIES) |  |  | 65,675 |  | (52,137 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Fair value reserve | 11 |  | 135,565 |  | -
Profit and Loss Account |  |  | (69,892 ) |  | (52,139 )
SHAREHOLDERS' FUNDS |  |  | 65,675 |  | (52,137)

Page 1
Page 2
79 Upton Road Ltd
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 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

Mrs A F Roger Director | Mr J J Roger Director
23/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
79 Upton Road Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
79 Upton Road Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12708874 . The registered office is Treetops Boarmans Lane, Brookland, Romney Marsh, Kent, TN29 9QU.
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. Turnover
Turnover represents rents receivable on investment properties for the accounting period.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. 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 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost or Valuation
As at 1 August 2024 | 1,389
As at 31 July 2025 | 1,389
Depreciation
As at 1 August 2024 | 1,389
As at 31 July 2025 | 1,389

...CONTINUED
Page 3
Page 4
79 Upton Road Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025

Net Book Value
As at 31 July 2025 | -
As at 1 August 2024 | -

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 August 2024 | 447,636
Revaluations | 167,364
As at 31 July 2025 | 615,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 447,636 |  | 447,636

The investment properties were revalued on an open market basis at the financial year-end 31st July 2025, by the directors of the company. The combined value of the investment properties at the financial year-end 31st July 2025 was £615,000.
Valuation in 2025: £167,364
Cost £447,636
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 300 |  | -

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 7,699 |  | 2
Other loans | - |  | 2,172
Other creditors | 126,821 |  | 121,217
| 134,520 |  | 123,391

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Mortgage | 390,888 |  | 377,802
Other loans | - |  | 2,354
| 390,888 |  | 380,156

Page 4
Page 5
79 Upton Road Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
9. Secured Creditors
The mortgages are secured by a charge over the assets in the company including the investment properties.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 390,888 |  | 377,802

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

11. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 August 2024 | - | (52,139 )
Profit for the year and total comprehensive income | - | 117,812
Dividends paid | - | -
Transfer to/from Fair value reserve | - | (135,565)
Transfer to/from Profit & Loss Account | 135,565 | -
As at 31 July 2025 | 135,565 | (69,892 )

12. Related Party Transactions
RW PARTNERSHIP LTDA company in which Mr Joshua Roger and Mrs Alice Roger are shareholders and have ultimate control.-300

RW PARTNERSHIP LTD

A company in which Mr Joshua Roger and Mrs Alice Roger are shareholders and have ultimate control.

-300

SUSSEX SURVEYING LIMITEDA company in which Mr Joshua Roger is the shareholders and has ultimate control.10051

SUSSEX SURVEYING LIMITED

A company in which Mr Joshua Roger is the shareholders and has ultimate control.

10051

Page 5