REGISTERED NUMBER: 10233463 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

UPP CONSULTANTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M C Ifergan

Mr E T Alonso Blanco

Mr M Munoz

REGISTERED OFFICE:

Atrium

The Stables Market

Chalk Farm Road

London

NW1 8AH

REGISTERED NUMBER:

10233463 (England and Wales)

ACCOUNTANTS:

DAS Accounting & Partners (UK) LLP

105 Eade Road

OCC Building A

2nd Floor Unit 11a

London

N4 1TJ

FIXED ASSETS

Tangible assets

5

25,545

23,327

CURRENT ASSETS

Debtors

6

330,840

336,898

Cash at bank

518,774

215,200

849,614

552,098

CREDITORS

Amounts falling due within one year

7

(612,306

)

(317,940

)

NET CURRENT ASSETS

237,308

234,158

TOTAL ASSETS LESS CURRENT LIABILITIES

262,853

257,485

CREDITORS

Amounts falling due after more than one year

8

(28,468

)

(86,730

)

NET ASSETS

234,385

170,755

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

234,285

170,655

SHAREHOLDERS' FUNDS

234,385

170,755

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 15 July 2026 and were signed on its behalf by:

Mr M C Ifergan - Director

1.	STATUTORY INFORMATION

UPP Consultants Ltd 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.

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 directors do not consider there are any critical judgments or sources of estimation uncertainty requiring disclosure beyond the accounting policies listed below.

Turnover

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

Tangible fixed assets

Fixed assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings - 25% reducing balance

Computer equipment - 25% reducing balance

Plant and machinery - 25% reducing balance

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 22 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2025

3,396

6,761

67,793

77,950

Additions

-

3,517

7,218

10,735

At 31 December 2025

3,396

10,278

75,011

88,685

DEPRECIATION

At 1 January 2025

2,368

5,450

46,805

54,623

Charge for year

257

1,208

7,052

8,517

At 31 December 2025

2,625

6,658

53,857

63,140

NET BOOK VALUE

At 31 December 2025

771

3,620

21,154

25,545

At 31 December 2024

1,028

1,311

20,988

23,327

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

8,195

20,986

Other debtors

322,645

315,912

330,840

336,898

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

52,951

42,550

Trade creditors

17,538

16,472

Taxation and social security

192,600

142,746

Other creditors

349,217

116,172

612,306

317,940

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

28,468

86,730

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The directors' current accounts were overdrawn by a maximum balance of £15,500 during the year. Loans of £12,500 bears interest at 2.25% per annum (increased to 3.75% per annum from 6 April 2025). The loans were repaid within nine months of the year end.

10.	RELATED PARTY DISCLOSURES

Other debtors include an amount of £233,997 (2024: £235,168) due from companies which has directors in common with the company.

11.	OPERATING LEASES

At 31 December 2025, the company had total commitments under a non-cancellable operating lease over the remaining life of the lease of £33,100 (2024: £32,450).