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Registered number: 10364893
UPC HOLDINGS LTD
Financial Statements
For The Year Ended 30 September 2025
UPC HOLDINGS LTD
Contents
Contents

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

Page 1
UPC HOLDINGS LTD
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 10364893

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 102 |  | 102
|  |  | 102 |  | 102
CURRENT ASSETS
Debtors | 5 | 54,075 |  | 54,075 |
Cash at bank and in hand |  | 9,379 |  | 15,160 |
|  | 63,454 |  | 69,235 |
Creditors: Amounts Falling Due Within One Year | 6 | 32,830 |  | (55 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 96,284 |  | 69,180
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 96,386 |  | 69,282
NET ASSETS |  |  | 96,386 |  | 69,282
CAPITAL AND RESERVES
Called up share capital | 7 |  | 202 |  | 202
Profit and Loss Account |  |  | 96,184 |  | 69,080
SHAREHOLDERS' FUNDS |  |  | 96,386 |  | 69,282

For the year ending 30 September 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

Mr D Gowans Director
21 May 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
UPC HOLDINGS LTD
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
UPC HOLDINGS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 10364893 . The registered office is 1 The Briars, Waterberry Drive, Waterlooville, PO7 7YH.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 October 2024 | 102
As at 30 September 2025 | 102
Provision
As at 1 October 2024 | -
As at 30 September 2025 | -
Net Book Value
As at 30 September 2025 | 102
As at 1 October 2024 | 102

Investments in subsidiaries, associates & joint ventures are measure at cost less any accumulated impairment losses. 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 & loss account.
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 54,075 |  | -
Due after more than one year
Other debtors | - |  | 54,075
| 54,075 |  | 54,075

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,652 |  | -
Other creditors | (34,482) |  | 55
| (32,830 ) |  | 55

Page 2
Page 3
UPC HOLDINGS LTD
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 202 |  | 202

8. Controlling Party
The company's controlling party is Mr D Gowans by virtue of his ownership of 51% of the issued share capital in the company.
Page 3