Company registration number 08955956 (England and Wales)
Upward Enterprises Limited
Annual report and financial statements
For the year ended 30 September 2025
Upward Enterprises Limited
Company information
Directors
Mr S M Griffiths
Mr N C Drury
Company number
08955956
Registered office
Church Court
Stourbridge Road
Halesowen
West Midlands
England
B63 3TT
Auditor
DJH Audit Limited
Church Court
Stourbridge Road
Halesowen
West Midlands
B63 3TT
Upward Enterprises Limited
Contents
Page
Strategic report
1
Directors' report
2
Directors' responsibilities statement
3
Independent auditor's report
4 - 6
Income statement
7
Statement of financial position
8
Statement of changes in equity
9
Statement of cash flows
10
Notes to the financial statements
11 - 17
Upward Enterprises Limited
Strategic report
For the year ended 30 September 2025
- 1 -

The directors present the strategic report for the year ended 30 September 2025.

Review of the business

On behalf of the board

Mr N C Drury
Director
23 June 2026
Upward Enterprises Limited
Directors' report
For the year ended 30 September 2025
- 2 -

The directors present their annual report and financial statements for the year ended 30 September 2025.

Principal activities

The principal activity of the company in the year under review was that of a non trading holding company.

Dividends

The total distribution of dividends for the year ended 30 September 202 5 will be £xx,xxx.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr S M Griffiths
Mr N C Drury
Statement of disclosure to auditor

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

On behalf of the board
Mr N C Drury
Director
23 June 2026
Upward Enterprises Limited
Directors' responsibilites statement
For the year ended 30 September 2025
- 3 -

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Upward Enterprises Limited
Independent auditor's report
To the members of Upward Enterprises Limited
- 4 -
Opinion

We have audited the financial statements of Upward Enterprises Limited (the 'company') for the year ended 30 September 2025 which comprise the income statement, the statement of financial position, the statement of changes in equity, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 30 September 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Upward Enterprises Limited
Independent auditor's report (continued)
To the members of Upward Enterprises Limited
- 5 -

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the strategic report and the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report or the directors' r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Upward Enterprises Limited
Independent auditor's report (continued)
To the members of Upward Enterprises Limited
- 6 -

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

We identify and assess risks of material misstatement of the financial statements, whether due to fraud and error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:

- the nature of the industry, control environment and business performance;

- results of our enquiries of management about their own identification and assessment of the risks of irregularities;

- any matters we have identified having reviewed the group's and the parent company's procedures for complying with laws and regulations and whether they were aware of any instances of non-compliance. The key laws and regulations we considered in this context included the Companies Act 2006.

Our audit procedures in relation to fraud included but were not limited to:

- reviewing balance sheet control accounts to ensure properly reconciled;

- addressing the risks of fraud through management override of controls by performing journal entry testing;

- performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;

- enquiring with management concerning actual and potential litigation claims.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Mark Howell FCA (Senior Statutory Auditor)
For and on behalf of DJH Audit Limited, Statutory Auditor
Accountants
Church Court
Stourbridge Road
Halesowen
West Midlands
B63 3TT
23 June 2026
Upward Enterprises Limited
Income Statement
For the year ended 30 September 2025
- 7 -
2025
2024
Notes
£
£
Turnover
-
-
Administrative expenses
(7,531)
(23,298)
Operating loss
4
(7,531)
(23,298)
Interest receivable and similar income
6
2,320,000
2,032,000
Profit before taxation
2,312,469
2,008,702
Tax on profit
7
-
0
-
0
Profit for the financial year
2,312,469
2,008,702
Upward Enterprises Limited
Statement Of Financial Position
As at 30 September 2025
- 8 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
9
3,674,687
3,674,687
Current assets
Debtors
11
12,457,736
10,156,235
Cash at bank and in hand
14,260
3,046
12,471,996
10,159,281
Creditors: amounts falling due within one year
12
(2,146,958)
(1,482,356)
Net current assets
10,325,038
8,676,925
Net assets
13,999,725
12,351,612
Capital and reserves
Called up share capital
13
72
72
Capital redemption reserve
14
28
28
Profit and loss reserves
15
13,999,625
12,351,512
Total equity
13,999,725
12,351,612

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved by the board of directors and authorised for issue on 23 June 2026 and are signed on its behalf by:
Mr N C Drury
Director
Company registration number 08955956 (England and Wales)
Upward Enterprises Limited
Statement of changes in equity
For the year ended 30 September 2025
- 9 -
Share capital
Capital redemption reserve
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 October 2023
72
28
11,007,166
11,007,266
Year ended 30 September 2024:
Profit and total comprehensive income
-
-
2,008,702
2,008,702
Dividends
8
-
-
(664,356)
(664,356)
Balance at 30 September 2024
72
28
12,351,512
12,351,612
Year ended 30 September 2025:
Profit and total comprehensive income
-
-
2,312,469
2,312,469
Dividends
8
-
-
(664,356)
(664,356)
Balance at 30 September 2025
72
28
13,999,625
13,999,725
Upward Enterprises Limited
Statement of cash flows
For the year ended 30 September 2025
- 10 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash absorbed by operations
1
(1,644,430)
(1,491,727)
Investing activities
Dividends received
2,320,000
2,032,000
Net cash generated from investing activities
2,320,000
2,032,000
Financing activities
Dividends paid
(664,356)
(664,356)
Net cash used in financing activities
(664,356)
(664,356)
Net increase/(decrease) in cash and cash equivalents
11,214
(124,083)
Cash and cash equivalents at beginning of year
3,046
127,129
Cash and cash equivalents at end of year
14,260
3,046
Upward Enterprises Limited
Statement of cash flows (continued)
For the year ended 30 September 2025
- 11 -
1
Cash absorbed by operations
2025
2024
£
£
Profit after taxation
2,312,469
2,008,702
Adjustments for:
Investment income
(2,320,000)
(2,032,000)
Movements in working capital:
Increase in debtors
(2,301,501)
(564,708)
Increase/(decrease) in creditors
664,602
(903,721)
Cash absorbed by operations
(1,644,430)
(1,491,727)
2
Analysis of changes in net funds
1 October 2024
Cash flows
30 September 2025
£
£
£
Cash at bank and in hand
3,046
11,214
14,260
3
Accounting policies
Company information

Upward Enterprises Limited is a private company limited by shares incorporated in England and Wales. The registered office is Church Court, Stourbridge Road, Halesowen, West Midlands, England, B63 3TT.

3.1
Basis of preparation

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

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

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Upward Enterprises Limited
Notes to the financial statements
For the year ended 30 September 2025
3
Accounting policies
(Continued)
- 12 -

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

3.2
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Upward Enterprises Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
3
Accounting policies
(Continued)
- 13 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Other financial liabilities

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are s ubsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value th r ough profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

3.3
Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement 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.

Upward Enterprises Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
3
Accounting policies
(Continued)
- 14 -

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 income statement, 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.

4
Operating loss
2025
2024
Operating loss for the year is stated after charging:
£
£
Fees payable to the company's auditor for the audit of the company's financial statements
4,116
3,900
5
Employees

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

2025
2024
Number
Number
Management
2
2

There were no staff costs for the year ended 30 September 2024 nor for the year ended 30 September 2023.

6
Interest receivable and similar income
2025
2024
£
£
Income from fixed asset investments
Income from shares in group undertakings
2,320,000
2,032,000
7
Taxation
Upward Enterprises Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
7
Taxation
(Continued)
- 15 -

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
2,312,469
2,008,702
Expected tax charge based on the standard rate of corporation tax in the UK of 0% (2024: 0%)
-
0
-
0
Taxation charge in the financial statements
-
-
8
Dividends
2025
2024
£
£
Interim paid
664,356
664,356
9
Fixed asset investments
2025
2024
Notes
£
£
Investments in subsidiaries
10
3,674,687
3,674,687

The company's investments at the Balance Sheet date in the share capital of companies include the following:

10
Subsidiaries

Details of the company's subsidiaries at 30 September 2025 are as follows:

Name of undertaking
Address
Class of
% Held
shares held
Direct
Upward Care Limited
1
A, B & C Ordinary
98.00
Upward (Property Estates) Limited
1
A,B, C & D Ordinary
100.00
Upward Retail Limited
1
Oridnary
100.00
Upward Developments (West Midlands) Ltd
1
A Ordinary
100.00

Registered office addresses (all UK unless otherwise indicated):

1
Bloxwich Hall, Elmore Court, Elmore Green Road, Bloxwich, West Midlands, WS3 2QW
2
Church Court, Stourbridge Road, Halesowen, B63 3TT
Upward Enterprises Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
10
Subsidiaries
(Continued)
- 16 -
The aggregate capital and reserves and the result for the year of the subsidiaries noted above was as follows:
Name of undertaking
Capital and Reserves
Profit/(Loss)
£
£
Upward Care Limited
1,100,449
6,383
Upward (Property Estates) Limited
6,049,917
2,114
Upward Retail Limited
460
182
Upward Developments (West Midlands) Ltd
(70,453)
0
3,642
11
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2
24,001
Amounts owed by group undertakings
12,437,526
10,122,526
Other debtors
20,208
9,708
12,457,736
10,156,235
12
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
745
175
Amounts owed to group undertakings
2,142,101
457,745
Amounts owed to undertakings in which the company has a participating interest
2
2
Other creditors
-
0
1,020,534
Accruals and deferred income
4,110
3,900
2,146,958
1,482,356
13
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of 1p each
4,650
4,650
47
47
Ordinary B of 1p each
2,475
2,475
25
25
7,125
7,125
72
72
Upward Enterprises Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
- 17 -
14
Capital redemption reserve
2025
2024
£
£
At the beginning and end of the year
28
28
15
Profit and loss reserves
2025
2024
£
£
At the beginning of the year
12,351,512
11,007,166
Adjusted balance
12,351,512
11,007,166
Profit for the year
2,312,469
2,008,702
Dividends declared and paid in the year
(664,356)
(664,356)
At the end of the year
13,999,625
12,351,512
16
Related party transactions

Midlands Properties Limited

A company under the control of a director

At the year end the company was owed £9,708 (202 4 £9,708) from Midland Properties Limited.

Sivic Investments Limited

A company under the control of a director

At the year end the company was owed £10,500 (202 4 owed to - £3 64,388) to Sivic Investments Limited

N&C Enterprises Limited

A company under the control of a director

At the year end the company owed £Nil (202 4 - £6,32,146) to N&C Enterprises Limited.

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