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Registered Number: 08304769
England and Wales
M.J.UPH LEEDS LTD
Financial Statements
Period of accounts Start date: 01 December 2024 End date: 31 March 2026

M.J.UPH LEEDS LTD Contents Page For the Period 01 December 2024 to 31 March 2026
Company Information | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

M.J.UPH LEEDS LTD Company Information For the Period 01 December 2024 to 31 March 2026
Director | Mr M Jones
Registered Number | 08304769
Registered Office | Unit 4 Woodville Garage York Road Leeds West Yorkshire LS14 2AA
Accountants | UWM Accountants UWM House 6 Fusion Court Leeds LS25 2GH
1

M.J.UPH LEEDS LTD Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 204 |  | 273
|  | 204 |  | 273
Current assets |  |  |
Stocks | 4 | 0 |  | 4,000
Debtors | 5 | 7,047 |  | 746
Cash at bank and in hand |  | 10,860 |  | 29,632
|  | 17,907 |  | 34,378
Creditors: amount falling due within one year | 6 | (15,321) |  | (17,850)
Net current assets |  | 2,586 |  | 16,528
Total assets less current liabilities |  | 2,790 |  | 16,801
Creditors: amount falling due after more than one year | 7 | 0 |  | (1,500)
Provisions for liabilities | 8 | (39) |  | (52)
Net assets |  | 2,751 |  | 15,249
Capital and reserves |  |  |
Called up share capital |  | 1 |  | 1
Profit and loss account |  | 2,750 |  | 15,248
Shareholders' funds |  | 2,751 |  | 15,249
For the period ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 06 July 2026 and were signed by:
------------------------------- Mr M Jones Director
2

M.J.UPH LEEDS LTD Notes to the Financial Statements For the Period 01 December 2024 to 31 March 2026
General Information M.J.UPH LEEDS LTD is a private company, limited by shares, registered in England and Wales, registration number 08304769, registration address Unit 4 Woodville Garage, York Road, Leeds, West Yorkshire, LS14 2AA. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery etc | 25% reducing balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the period was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Plant and machinery etc |  | Total
| £ |  | £
At 01 December 2024 | 6,743 |  | 6,743
Additions | - |  | -
Disposals | - |  | -
At 31 March 2026 | 6,743 |  | 6,743
Depreciation
At 01 December 2024 | 6,470 |  | 6,470
Charge for period | 69 |  | 69
On disposals | - |  | -
At 31 March 2026 | 6,539 |  | 6,539
Net book values
Closing balance as at 31 March 2026 | 204 |  | 204
Opening balance as at 01 December 2024 | 273 |  | 273
4. | Stocks
| 2026 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 0 |  | 4,000
| 0 |  | 4,000
5. | Debtors: amounts falling due within one year
| 2026 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 4,128 |  | 746
Other Debtors | 2,919 |  | 0
| 7,047 |  | 746
6. | Creditors: amount falling due within one year
| 2026 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 1,453 |  | 6,616
Bank Loans & Overdrafts | 298 |  | 4,854
Taxation and Social Security | 4,565 |  | 5,381
Other Creditors | 9,005 |  | 999
| 15,321 |  | 17,850
7. | Creditors: amount falling due after more than one year
| 2026 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 0 |  | 1,500
| 0 |  | 1,500
8. | Provisions for liabilities
| 2026 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 39 |  | 52
| 39 |  | 52
3