REGISTERED NUMBER: 08271664 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

UP ESTATES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S R Gallacher

Mr C S Maughan

SECRETARY:

Mrs K Maughan

REGISTERED OFFICE:

6 Orchard Court

Binley Business Park

Harry Weston Road

Coventry

West Midlands

CV3 2TQ

REGISTERED NUMBER:

08271664 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

FIXED ASSETS

Tangible assets

3

23,991

24,912

CURRENT ASSETS

Debtors

4

46,255

36,555

Cash at bank and in hand

278,812

227,421

325,067

263,976

CREDITORS

Amounts falling due within one year

5

162,497

135,303

NET CURRENT ASSETS

162,570

128,673

TOTAL ASSETS LESS CURRENT LIABILITIES

186,561

153,585

CREDITORS

Amounts falling due after more than one year

6

-

(7,500

)

PROVISIONS FOR LIABILITIES

(5,997

)

(6,103

)

NET ASSETS

180,564

139,982

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

180,562

139,980

180,564

139,982

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

In accordance with Section 444 of the Companies Act 2006, the Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 February 2026 and were signed on its behalf by:

Mr C S Maughan - Director

Mr S R Gallacher - Director

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

First year adoption of Financial Reporting Standard 102 ( FRS 102) Section 1A

These financial statements for the year ended 31 October 2025 are the first that are prepared in accordance with FRS 102 Section 1A. The previous financial statements were prepared in accordance with FRS 105, the date of transition to FRS 102 Section 1A is 1 November 2023.

Turnover

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

Tangible fixed assets

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

Improvements to property

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.

Hire purchase and leasing commitments

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

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 16 ) .

3.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

41,142

Additions

4,561

At 31 October 2025

45,703

DEPRECIATION

At 1 November 2024

16,230

Charge for year

5,482

At 31 October 2025

21,712

NET BOOK VALUE

At 31 October 2025

23,991

At 31 October 2024

24,912

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

40,722

30,512

Other debtors

5,533

6,043

46,255

36,555

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,500

10,000

Trade creditors

13,290

20,930

Amounts owed to associates

2,950

3,500

Taxation and social security

133,354

97,797

Other creditors

5,403

3,076

162,497

135,303

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

7,500

7.	RELATED PARTY DISCLOSURES

At 31 October 2025 other creditors included loans made to the company by the directors of £277 and £925 (2024: £277 and £925). The loans are interest free and have no fixed date for repayment.

8.	ULTIMATE CONTROLLING PARTY

The controlling party is CSK Group Limited.

The company is controlled by CSK Group Limited a holding company wholly owned by Mr C Maughan and Mrs K Maughan