Company registration number 07450924 (England and Wales)
UPPER PARK TRADING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
11 De Grey Square
De Grey Road
Colchester
Essex
CO4 5YQ
UPPER PARK TRADING LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 6
UPPER PARK TRADING LIMITED
COMPANY INFORMATION
- 1 -
Directors
Mrs S E Voller
Mr M Voller
Company number
07450924
Registered office
Upper Park
Coles Oak Lane
Dedham
Colchester
Essex
England
CO7 6DN
Accountants
TC Group
11 De Grey Square
De Grey Road
Colchester
Essex
CO4 5YQ
UPPER PARK TRADING LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 2 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
4,859
3,007
Current assets
Debtors
4
1,072
781
Cash at bank and in hand
182,783
108,893
183,855
109,674
Creditors: amounts falling due within one year
5
(121,306)
(81,872)
Net current assets
62,549
27,802
Total assets less current liabilities
67,408
30,809
Provisions for liabilities
(1,215)
(752)
Net assets
66,193
30,057
Capital and reserves
Called up share capital
6
5,100
5,100
Profit and loss reserves
61,093
24,957
Total equity
66,193
30,057
UPPER PARK TRADING LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 3 -

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

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

The financial statements were approved by the board of directors and authorised for issue on 13 May 2026 and are signed on its behalf by:
Mr M Voller
Director
Company Registration No. 07450924
UPPER PARK TRADING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
1
Accounting policies
Company information

Upper Park Trading Limited is a private company limited by shares incorporated in England and Wales. The registered office is Upper Park, Coles Oak Lane, Dedham, Colchester, Essex, England, CO7 6DN.

1.1
Accounting convention

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

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.3
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:

Office equipment
Over 3 years

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.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

UPPER PARK TRADING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 5 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

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

2026
2025
Number
Number
Total
2
2
UPPER PARK TRADING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
3
Tangible fixed assets
Office equipment
£
Cost
At 1 April 2025
8,215
Additions
5,557
Disposals
(2,949)
At 31 March 2026
10,823
Depreciation and impairment
At 1 April 2025
5,208
Depreciation charged in the year
3,008
Eliminated in respect of disposals
(2,252)
At 31 March 2026
5,964
Carrying amount
At 31 March 2026
4,859
At 31 March 2025
3,007
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
1,072
781
5
Creditors: amounts falling due within one year
2026
2025
£
£
Taxation and social security
118,994
79,928
Other creditors
2,312
1,944
121,306
81,872
6
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
5,100
5,100
5,100
5,100
2026-03-31 2025-04-01 false false false 13 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mrs S E Voller Mr M Voller 07450924 2025-04-01 2026-03-31 07450924 bus:Director1 2025-04-01 2026-03-31 07450924 bus:Director2 2025-04-01 2026-03-31 07450924 bus:RegisteredOffice 2025-04-01 2026-03-31 07450924 2026-03-31 07450924 2025-03-31 07450924 core:ComputerEquipment 2026-03-31 07450924 core:ComputerEquipment 2025-03-31 07450924 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 07450924 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 07450924 core:CurrentFinancialInstruments 2026-03-31 07450924 core:CurrentFinancialInstruments 2025-03-31 07450924 core:ShareCapital 2026-03-31 07450924 core:ShareCapital 2025-03-31 07450924 core:RetainedEarningsAccumulatedLosses 2026-03-31 07450924 core:RetainedEarningsAccumulatedLosses 2025-03-31 07450924 core:ShareCapitalOrdinaryShareClass1 2026-03-31 07450924 core:ShareCapitalOrdinaryShareClass1 2025-03-31 07450924 core:ComputerEquipment 2025-04-01 2026-03-31 07450924 2024-04-01 2025-03-31 07450924 core:ComputerEquipment 2025-03-31 07450924 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 07450924 bus:OrdinaryShareClass1 2026-03-31 07450924 bus:OrdinaryShareClass1 2025-03-31 07450924 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 07450924 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 07450924 bus:FRS102 2025-04-01 2026-03-31 07450924 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 07450924 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP