REGISTERED NUMBER: 10918995 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Up The Junction Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs C H King

REGISTERED OFFICE:

163-165 Warwick Road

Solihull

West Midlands

B92 7AR

REGISTERED NUMBER:

10918995 (England and Wales)

ACCOUNTANTS:

James, Stanley & Co. Limited

1,733 Coventry Road

South Yardley

Birmingham

West Midlands

B26 1DT

FIXED ASSETS

Property, plant and equipment

5

6,286

12,114

CURRENT ASSETS

Inventories

6

7,550

10,300

Debtors

7

4,569

333

Cash at bank and in hand

33,545

33,833

45,664

44,466

CREDITORS

Amounts falling due within one year

8

40,473

34,563

NET CURRENT ASSETS

5,191

9,903

TOTAL ASSETS LESS CURRENT LIABILITIES

11,477

22,017

CREDITORS

Amounts falling due after more than one year

9

-

(8,444

)

PROVISIONS FOR LIABILITIES

(1,194

)

(1,741

)

NET ASSETS

10,283

11,832

CAPITAL AND RESERVES

Called up share capital

11

1

1

Retained earnings

10,282

11,831

SHAREHOLDERS' FUNDS

10,283

11,832

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 April 2026 and were signed by:

Mrs C H King - Director

1.	STATUTORY INFORMATION

Up The Junction Limited 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.	STATEMENT OF COMPLIANCE

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. There were no material departures from that standard.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Revenue 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.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

20% on cost

Stocks

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

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.

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.

Loans from directors

As a small entity the company measures a basic financial liability that are loans from directors at transaction price.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 18 ) .

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 August 2024

66,937

93,772

7,500

8,567

176,776

Additions

-

-

-

349

349

Disposals

(1,850

)

-

(7,500

)

-

(9,350

)

At 31 July 2025

65,087

93,772

-

8,916

167,775

DEPRECIATION

At 1 August 2024

57,377

91,542

7,500

8,243

164,662

Charge for year

2,760

1,913

-

394

5,067

Eliminated on disposal

(740

)

-

(7,500

)

-

(8,240

)

At 31 July 2025

59,397

93,455

-

8,637

161,489

NET BOOK VALUE

At 31 July 2025

5,690

317

-

279

6,286

At 31 July 2024

9,560

2,230

-

324

12,114

6.	INVENTORIES

31.7.25

31.7.24

£

£

Stocks

7,550

10,300

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Other debtors

4,230

-

Prepayments and accrued income

339

333

4,569

333

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

8,334

9,900

Trade creditors

3,680

3,958

Tax

1,112

-

Social security and other taxes

20,059

20,440

Other creditors

1,092

-

Directors' current accounts

1,182

252

Accruals and deferred income

5,014

13

40,473

34,563

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

-

8,444

10.	LEASING AGREEMENTS

Total future minimum lease payments under non-cancellable operating leases are £179,025 (2024 - £202,125).

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

1

Ordinary

£1

1

1

12.	CAPITAL COMMITMENTS

31.7.25

31.7.24

£

£

Contracted but not provided for in the

financial statements

-

-

13.	RELATED PARTY DISCLOSURES

The directors' loan accounts are unsecured and interest free with no specific repayment terms.