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Registered number: 01522960 UPPINGHAM YARNS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
UPPINGHAM YARNS LIMITED REGISTERED NUMBER:01522960
BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 286,548 |  | 288,988
Current assets |  |  |  |  |
Stocks |  | 108,267 |  | 121,478 |
Debtors: amounts falling due within one year | 5 | 4,261 |  | 6,728 |
Cash at bank and in hand | 6 | 7,573 |  | 21,141 |
|  | 120,101 |  | 149,347 |
Creditors: amounts falling due within one year | 7 | (108,473) |  | (122,072) |
Net current assets |  |  | 11,628 |  | 27,275
Net assets |  |  | 298,176 |  | 316,263
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 298,076 |  | 316,163
|  |  | 298,176 |  | 316,263
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UPPINGHAM YARNS LIMITED REGISTERED NUMBER:01522960
BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ N A R Traylen
Director
Date: 16 July 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
UPPINGHAM YARNS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Uppingham Yarns Limited is a company limited by shares, domiciled in England and Wales, registered number 01522960. The registered office and principle place of business is 30 North Street East, Uppingham, Rutland, LE15 9QL. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
UPPINGHAM YARNS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 50 years
|  |  |  | Plant & machinery | - | 4 years
|  |  |  | Motor vehicles | - | 4 years
|  |  |  | Computer equipment | - | 3 years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 4
UPPINGHAM YARNS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.8 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
4. | Tangible fixed assets
|  | Freehold property | Plant & machinery | Motor vehicles | Computer equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 January 2025 | 370,398 | 27,787 | 23,004 | 8,914 | 430,103
| Additions | - | - | - | 1,615 | 1,615
| Disposals | - | - | - | (6,606) | (6,606)
| At 31 December 2025 | 370,398 | 27,787 | 23,004 | 3,923 | 425,112
| Depreciation |  |  |  |  |
| At 1 January 2025 | 81,410 | 27,787 | 23,004 | 8,914 | 141,115
| Charge for the year | 3,704 | - | - | 351 | 4,055
| Disposals | - | - | - | (6,606) | (6,606)
| At 31 December 2025 | 85,114 | 27,787 | 23,004 | 2,659 | 138,564
| Net book value |  |  |  |  |
| At 31 December 2025 | 285,284 | - | - | 1,264 | 286,548
| At 31 December 2024 | 288,988 | - | - | - | 288,988
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UPPINGHAM YARNS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 370 | 1,908
| Prepayments and accrued income | 3,891 | 4,820
|  | 4,261 | 6,728
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 7,573 | 21,141
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 64,038 | 80,160
| Other taxation and social security | 8,336 | 12,065
| Other creditors | 33,327 | 27,327
| Accruals and deferred income | 2,772 | 2,520
|  | 108,473 | 122,072
8. | Pension commitments
Defined Contribution Scheme The company operates a defined contribution pension scheme for the benefit of the directors and employees. The assets of the scheme are administered by trustees in fund independant from those of the company. The pension cost charge represents contributions payable by the Company to the fund and amounted to £2,257 (2024: £2,204). The amount outstanding at the year end is £439 (2024: £439).
9. | Related party transactions
| The Director has a loan account with the company and at 31 December 2025 was owed £32,000 (2024: £26,000).This is included with other creditors. There was no interest charged on this loan during the year and is repayable on demand.
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