Company registration number: 13367397
Annual report and unaudited financial statements
for the year ended 31 January 2026
for
Uprate Digital Ltd
Pages for filing with the Registrar
Company registration number: 13367397
Uprate Digital Ltd
Balance sheet
as at 31 January 2026
2026 2025
Note £ £ £ £
Fixed assets
Intangible assets 4 269,278 304,787
Tangible assets 5 4,505 10,402
273,783 315,189
Current assets
Debtors 14,022 4,810
Cash at bank and in hand 4,082 7,520
18,104 12,330
Creditors: amounts falling due within one year
(629,996) (521,122)
Net current liabilities (611,892) (508,792)
Total assets less current liabilities (338,109) (193,603)
NET LIABILITIES (338,109) (193,603)
Capital and reserves
Called up share capital 114 114
Share premium account 479,865 479,865
Profit and loss account (818,088) (673,582)
TOTAL EQUITY (338,109) (193,603)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 January 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 13367397
Uprate Digital Ltd
Balance sheet - continued
as at 31 January 2026
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 to the Registrar.
Signed by:
Mr E Hawkins, Director
17 July 2026
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Uprate Digital Ltd
Notes to the financial statements
for the year ended 31 January 2026
1 Company information
Uprate Digital Ltd is a private company registered in England and Wales. Its registered number is 13367397. The company is limited by shares. Its registered office is Hawks Crane Hire Ltd, Green Street Green Road, Dartford, Kent, DA2 8DP.
2 Accounting policies
Basis of preparing the financial statements
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. The financial statements have been prepared under the historic cost convention.
Going concern
As at 31 January 2026, the company had net current liabilities of £611,892 (2025: £508,792) and net liabilities of £338,109 (2025: £193,603). The director has reviewed the working capital available at 31 January 2026 and together with the continued support of the company’s investors and a company in common control, he is satisfied that the company will continue operating for at least the next 12 months from the signing of these accounts and pay its debts as they fall due. The director has therefore concluded that the accounts should be prepared on a going concern basis.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Development costs - Intangible assets include capitalised development expenditure incurred for the development of an online platform, for use within construction industry recruitment. Development expenditure is only capitalised from the point at which all recognition criteria has been met. The online platform is an internally generated intangible asset and only costs that are directly attributed to the development of the platform have been capitalised. Costs include services used to generate the platform and employee costs. The intangible asset is being amortised over its useful economic life of 10 years. Amortisation commenced from the point at which the online platform was made available for its original intended use, which was deemed to be in September 2023. Expenditure incurred during the research phase was written off to the profit and loss account as incurred.















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Uprate Digital Ltd
Notes to the financial statements - continued
for the year ended 31 January 2026
2 Accounting policies - continued
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Office Equipment - 25% straight line
Motor vehicles - 25% reducing balance
Computer equipment - 33% straight line
Taxation
Taxation for the year comprises current taxation. 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 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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 4 (2025 - 5).
4 Intangible assets
Other intangible assets

£
Cost
At 1 February 2025 355,092
At 31 January 2026 355,092
Amortisation
At 1 February 2025 50,305
Charge for year 35,509
At 31 January 2026 85,814
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Uprate Digital Ltd
Notes to the financial statements - continued
for the year ended 31 January 2026
4 Intangible assets - continued
Net book value
At 31 January 2026 269,278
At 31 January 2025 304,787
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 February 2025 24,239
Additions 195
At 31 January 2026 24,434
Depreciation
At 1 February 2025 13,837
Charge for year 6,092
At 31 January 2026 19,929
Net book value
At 31 January 2026 4,505
At 31 January 2025 10,402
6 Related party transactions
During the year, a company under common control of the director, loaned £96,000 to the company. The loan is repayable on demand and has been provided on an interest free basis. The total loan outstanding at 31 January 2026 was £605,079 (2025: £509,079).
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