C. J. Upton Investments Limited 14225911 false 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is letting and operating real estate. Digita Accounts Production Advanced 6.30.9574.0 true true 14225911 2025-01-01 2025-12-31 14225911 2025-12-31 14225911 bus:OrdinaryShareClass1 bus:OtherShareType 2025-12-31 14225911 core:CurrentFinancialInstruments 2025-12-31 14225911 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 14225911 1 2025-12-31 14225911 bus:SmallEntities 2025-01-01 2025-12-31 14225911 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 14225911 bus:FilletedAccounts 2025-01-01 2025-12-31 14225911 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 14225911 bus:RegisteredOffice 2025-01-01 2025-12-31 14225911 bus:Director1 2025-01-01 2025-12-31 14225911 bus:Director2 2025-01-01 2025-12-31 14225911 bus:OrdinaryShareClass1 bus:OtherShareType 2025-01-01 2025-12-31 14225911 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14225911 bus:Agent1 2025-01-01 2025-12-31 14225911 countries:EnglandWales 2025-01-01 2025-12-31 14225911 1 2025-01-01 2025-12-31 14225911 2024-12-31 14225911 1 2024-12-31 14225911 2024-01-01 2024-12-31 14225911 2024-12-31 14225911 bus:OrdinaryShareClass1 bus:OtherShareType 2024-12-31 14225911 core:CurrentFinancialInstruments 2024-12-31 14225911 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 14225911 1 2024-12-31 14225911 1 2024-01-01 2024-12-31 14225911 1 2023-12-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 14225911

C. J. Upton Investments Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

C. J. Upton Investments Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

C. J. Upton Investments Limited

Company Information

Directors | C. E. L. Upton J. M. T. Upton

Registered office | Brownhill House 9 Brownhill Crescent Rothley Leicester LE7 7LA

Accountants | Robert Whowell & Partners LLP Chartered AccountantsWestwood House 78 Loughborough Road Quorn Loughborough Leicestershire LE12 8DX

C. J. Upton Investments Limited

(Registration number: 14225911)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property | 4 | 8,557,764 | 7,344,252
Current assets |  |  |
Stocks | 5 | 325,311 | 123,064
Debtors | 6 | 8,468,009 | 8,766,305
Other financial assets |  | 8,424,889 | 8,678,630
Cash at bank and in hand |  | 322,161 | 5,046
|  | 17,540,370 | 17,573,045
Creditors: Amounts falling due within one year | 7 | (95,429) | (90,039)
Net current assets |  | 17,444,941 | 17,483,006
Net assets |  | 26,002,705 | 24,827,258
Capital and reserves |  |  |
Called up share capital | 8 | 44,923 | 44,923
Share premium reserve |  | 259,597 | 259,597
Capital redemption reserve |  | 5,540 | 5,540
Retained earnings |  | 25,692,645 | 24,517,198
Shareholders' funds |  | 26,002,705 | 24,827,258

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

C. J. Upton Investments Limited

(Registration number: 14225911)
Balance Sheet as at 31 December 2025

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 25 June 2026 and signed on its behalf by:

......................................... J. M. T. Upton Director

C. J. Upton Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Brownhill House
9 Brownhill Crescent
Rothley
Leicester
LE7 7LA

These financial statements were authorised for issue by the Board on 25 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration of rental income received in the ordinary course of the company’s activities. Turnover is shown net of rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

C. J. Upton Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in the profit and loss account.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for rental income or related services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the debtors.

Stocks

The work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the planned property developments to their present location and condition. At each reporting date, work in progress is assessed for impairment. If impaired, the carrying amount is reduced to its expected realisable value and any impairment loss is recognised immediately in the profit and loss account.

C. J. Upton Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Investment properties

| 2025 £
At 1 January 2025 | 7,344,252
Additions | 1,213,512
At 31 December 2025 | 8,557,764

The directors consider the value of the investment properties remain appropriate.

C. J. Upton Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5 | Stocks

| 2025 £ | 2024 £
Work in progress | 325,311 | 123,064

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | - | 3,058
Prepayments | 2,726 | 2,126
Other debtors | 8,465,283 | 8,761,121
| 8,468,009 | 8,766,305

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 48,623 | 3,008
Taxation and social security | 43,454 | -
Accruals and deferred income | 3,352 | 2,850
Other creditors | - | 84,181
| 95,429 | 90,039

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 44,923 | 44,923 | 44,923 | 44,923

C. J. Upton Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

9 | Related party transactions

Transactions with directors

2025 | At 1 January 2025 £ | Advances to director £ | Repayments by director £ | At 31 December 2025 £
J. M. T. Upton | (84,181) | 112,521 | (27,468) | 872

2024 | At 1 January 2024 £ | Repayments by director £ | At 31 December 2024 £
J. M. T. Upton | 11,525,734 | (11,609,915) | (84,181)

The director owed the company £872 at 31 December 2025. This was repaid after the year end.