REGISTERED NUMBER: 10807667 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

UPPTON INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr I Gluck

Mr S Schapira

Mr I C Gluck

REGISTERED OFFICE:

105 Eade Road

OCC Building A

2nd Floor Unit 11a

London

N4 1TJ

REGISTERED NUMBER:

10807667 (England and Wales)

ACCOUNTANTS:

DAS Accounting & Partners (UK) LLP

105 Eade Road

OCC Building A

2nd Floor Unit 11a

London

N4 1TJ

FIXED ASSETS

Investment property

5

2,700,000

2,700,000

CURRENT ASSETS

Debtors

6

1,048,121

1,045,224

Cash at bank and in hand

29,500

17,943

1,077,621

1,063,167

CREDITORS

Amounts falling due within one year

7

(753,655

)

(722,141

)

NET CURRENT ASSETS

323,966

341,026

TOTAL ASSETS LESS CURRENT LIABILITIES

3,023,966

3,041,026

CREDITORS

Amounts falling due after more than one year

8

(1,765,120

)

(1,792,104

)

PROVISIONS FOR LIABILITIES

9

(297,000

)

(297,000

)

NET ASSETS

961,846

951,922

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

10

961,836

951,912

961,846

951,922

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2026 and were signed on its behalf by:

Mr I Gluck - Director

1.	STATUTORY INFORMATION

Uppton Investments 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.

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The company's investment property is valued by the directors. The valuation of the company's property is inherently subjective, depending on many factors, including the individual nature of the property, its location and expected future net rental value, market yields and comparable market conditions. Therefore the valuation is subject to a degree of uncertainty and is made on the basis of assumptions which may not prove to be accurate, particularly in periods of difficult market or economic conditions.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible reference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

4.	EMPLOYEES AND DIRECTORS

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

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 July 2024

and 30 June 2025

2,700,000

NET BOOK VALUE

At 30 June 2025

2,700,000

At 30 June 2024

2,700,000

The directors are of the opinion that £2,700,000 represents the open market value of the company's investment property at 30 June 2025.

The historical cost of the investment property is £1,511,448 (2024: £1,511,448)

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

1,048,121

1,045,224

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,166

10,000

Trade creditors

2,796

2,770

Taxation

5,780

3,303

Other creditors

735,913

706,068

753,655

722,141

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,765,120

1,792,104

Bank loans of £1,765,620 are secured by legal charges over the company's investment property.

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

297,000

297,000

Deferred

tax

£

Balance at 1 July 2024

297,000

Balance at 30 June 2025

297,000

The provision for deferred tax is in relation to timing differences in respect of the revaluation of investment properties.

10.

RESERVES

Retained

earnings

£

At 1 July 2024

951,912

Profit for the year

9,924

At 30 June 2025

961,836

11.	RELATED PARTY DISCLOSURES

Other debtors include an amount of £525,000 due from a company which has a director in common with the company. The loan bears interest at 3.7% (2024: 3.7%) per annum and is repayable on demand.

Other creditors include amounts of £719,263 (2024: £686,467) due to companies which have a director in common with the company. The amounts are interest free and repayable on demand.