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Registered Number: 06072923
UPM LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 May 2025 End date: 30 April 2026

UPM Limited Contents Page For the year ended 30 April 2026
Company Information | 1
Director's Report | 2
Accountants' Report | 3
Statement of Financial Position | 4
Notes to the Financial Statements | 5

UPM Limited Company Information For the year ended 30 April 2026
Director | M Bache
Registered Number | 06072923
Registered Office | 39 Wellington Road Rayleigh Essex SS6 8EX
Accountants | Versa Tax Solutions Ltd 9 Corbets Tey Road Upminster RM14 2AP
Secretary | Bache Melanie Francine
1

UPM Limited Director's Report For the year ended 30 April 2026
Director's report and financial statements The director presents his/her/their annual report and the financial statements for the year ended 30 April 2026. Director The director who served the company throughout the year was as follows:
M Bache
Statement of director's responsibilities The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the director to prepare financial statements for each financial year. Under that law the director has 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 director 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 the profit or loss of the company for that period. In preparing these financial statements, the director is required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is 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. The director is 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. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions On behalf of the board.
---------------------------------- M Bache Director
Date approved: 03 July 2026 2

UPM Limited Accountants' Report For the year ended 30 April 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 April 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Versa Tax Solutions Ltd 30 April 2026 .................................................... Versa Tax Solutions Ltd 9 Corbets Tey Road Upminster RM14 2AP 03 July 2026 3

UPM Limited Statement of Financial Position As at 30 April 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 865 |  | 959
|  | 865 |  | 959
Current assets |  |  |
Debtors | 4 | 0 |  | 162
Cash at bank and in hand |  | 31,227 |  | 22,945
|  | 31,227 |  | 23,107
Creditors: amount falling due within one year | 5 | (15,485) |  | (9,242)
Net current assets |  | 15,742 |  | 13,865
Total assets less current liabilities |  | 16,607 |  | 14,824
Net assets |  | 16,607 |  | 14,824
Capital and reserves |  |  |
Called up share capital | 6 | 2 |  | 2
Profit and loss account |  | 16,605 |  | 14,822
Shareholders' funds |  | 16,607 |  | 14,824
For the year ended 30 April 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 year 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 accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the director on 03 July 2026 and were signed by:
------------------------------- M Bache Director
4

UPM Limited Notes to the Financial Statements For the year ended 30 April 2026
General Information UPM Limited is a private company, limited by shares, registered in , registration number 06072923, registration address 39 Wellington Road, Rayleigh, Essex, SS6 8EX. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. 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 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:
Fixtures and Fittings | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance
2. | Average number of employees Average number of employees during the year was 1 (2025 : 1).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 May 2025 | 156 |  | 5,220 |  | 5,376
Additions | 194 |  | - |  | 194
Disposals | - |  | - |  | -
At 30 April 2026 | 350 |  | 5,220 |  | 5,570
Depreciation
At 01 May 2025 | 136 |  | 4,281 |  | 4,417
Charge for year | 53 |  | 235 |  | 288
On disposals | - |  | - |  | -
At 30 April 2026 | 189 |  | 4,516 |  | 4,705
Net book values
Closing balance as at 30 April 2026 | 161 |  | 704 |  | 865
Opening balance as at 01 May 2025 | 20 |  | 939 |  | 959
4. | Debtors: amounts falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Other Debtors | 0 |  | 162
| 0 |  | 162
5. | Creditors: amount falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Creditors | 0 |  | 75
Corporation Tax | 4,649 |  | 1,169
PAYE & Social Security | 0 |  | 304
Accrued Expenses | 1,201 |  | 1,201
Directors' Current Accounts | 9,635 |  | 6,493
| 15,485 |  | 9,242
6. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
2 Class A shares of £1.00 each | 2 |  | 2
| 2 |  | 2
5