Ulpha Investments Limited - Filleted accounts

Registered number

03180575

Ulpha Investments Limited

Filleted Accounts

31 July 2025

Ulpha Investments Limited
Registered number:		03180575
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		445,842			663,383
Investments	4		800,000			800,000
			1,245,842			1,463,383

Current assets
Cash at bank and in hand		785,316			351,755

Creditors: amounts falling due within one year	5	(142,021)			(188,482)

Net current assets			643,295			163,273

Net assets			1,889,137			1,626,656

Capital and reserves
Called up share capital			6,375			6,375
Profit and loss account			1,882,762			1,620,281

Shareholder's funds			1,889,137			1,626,656

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




G M Waite
Director
Approved by the board on 28 April 2026

Ulpha Investments Limited
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rental of properties and from the rendering of related services.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Office equipment	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			0		0


3	Tangible fixed assets
		Land and buildings		Office equipment		Total
£			£		£
	Cost
	At 1 August 2024	703,270		1,306		704,576
	Additions	-		1,212		1,212
	Disposals	(225,000)		-		(225,000)
	At 31 July 2025	478,270		2,518		480,788

	Depreciation
	At 1 August 2024	40,703		490		41,193
	Charge for the year	9,800		453		10,253
	On disposals	(16,500)		-		(16,500)
	At 31 July 2025	34,003		943		34,946

	Net book value
	At 31 July 2025	444,267		1,575		445,842
	At 31 July 2024	662,567		816		663,383


4	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 August 2024					800,000

	At 31 July 2025					800,000


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			-		1,478
	Amounts owed to group undertakings and undertakings in which the company has a participating interest			125,314		186,279
	Taxation and social security costs			15,930		-
	Other creditors			777		725
				142,021		188,482


6	Related party transactions			2025		2024
£					£
	Twinwall Limited
	G M Waite is a common director
	Management fee charged			(60,000)		(60,000)
	Amount due to the above company			(111,072)		(171,676)

	Ulpha Investments Group Limited
	G M Waite is a common director
	Amount due to the above company			(14,242)		(14,590)


7	Controlling party

	The ultimate holding company is Ulpha Investments Group Limited (10856522), a company incorporated in Great Britain.


8	Other information

	Ulpha Investments Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Eton Hill Works
	Eton Hill Road
	Radcliffe
	Manchester M26 2US