Acorah Software Products - Accounts Production 19.3.600 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 10214608 Mr Michael Clark Mrs Maxine Clark Mr Alex Bandaranaike UppB2B Group Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10214608 2024-11-30 10214608 2025-11-30 10214608 2024-12-01 2025-11-30 10214608 frs-core:CurrentFinancialInstruments 2025-11-30 10214608 frs-core:Non-currentFinancialInstruments 2025-11-30 10214608 frs-core:BetweenOneFiveYears 2025-11-30 10214608 frs-core:ComputerEquipment 2024-12-01 2025-11-30 10214608 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-01 2025-11-30 10214608 frs-core:OtherResidualIntangibleAssets 2025-11-30 10214608 frs-core:OtherResidualIntangibleAssets 2024-12-01 2025-11-30 10214608 frs-core:OtherResidualIntangibleAssets 2024-11-30 10214608 frs-core:PlantMachinery 2025-11-30 10214608 frs-core:PlantMachinery 2024-12-01 2025-11-30 10214608 frs-core:PlantMachinery 2024-11-30 10214608 frs-core:WithinOneYear 2025-11-30 10214608 frs-core:ShareCapital 2025-11-30 10214608 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 10214608 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 10214608 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 10214608 frs-bus:SmallEntities 2024-12-01 2025-11-30 10214608 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 10214608 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 10214608 1 2024-12-01 2025-11-30 10214608 frs-bus:Director1 2024-12-01 2025-11-30 10214608 frs-bus:Director2 2024-12-01 2025-11-30 10214608 frs-bus:Director3 2024-12-01 2025-11-30 10214608 frs-countries:EnglandWales 2024-12-01 2025-11-30 10214608 2023-11-30 10214608 2024-11-30 10214608 2023-12-01 2024-11-30 10214608 frs-core:CurrentFinancialInstruments 2024-11-30 10214608 frs-core:Non-currentFinancialInstruments 2024-11-30 10214608 frs-core:BetweenOneFiveYears 2024-11-30 10214608 frs-core:WithinOneYear 2024-11-30 10214608 frs-core:ShareCapital 2024-11-30 10214608 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 10214608
Upp B2B Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
MAP ACCOUNTANTS LTD
16 Blackfriars Street
Manchester
M3 5BQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10214608
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 5,387 -
Tangible Assets 5 13,685 11,984
19,072 11,984
CURRENT ASSETS
Debtors 6 203,741 206,695
Cash at bank and in hand 371,878 320,435
575,619 527,130
Creditors: Amounts Falling Due Within One Year 7 (278,880 ) (325,502 )
NET CURRENT ASSETS (LIABILITIES) 296,739 201,628
TOTAL ASSETS LESS CURRENT LIABILITIES 315,811 213,612
Creditors: Amounts Falling Due After More Than One Year 8 - (18,221 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (4,768 ) (2,996 )
NET ASSETS 311,043 192,395
CAPITAL AND RESERVES
Called up share capital 10 200 200
Profit and Loss Account 310,843 192,195
SHAREHOLDERS' FUNDS 311,043 192,395
Page 1
Page 2
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Maxine Clark
Director
24th August 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Upp B2B Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10214608 . The registered office is Tomorrow Building, Media City, Salford, M50 2AB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are capitalised Develoment costs. It is amortised to the profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% - reducing balance
Computer Equipment 25% - reducing balance
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2024: 17)
16 17
4. Intangible Assets
Other
£
Cost
As at 1 December 2024 -
Additions 6,250
As at 30 November 2025 6,250
Amortisation
As at 1 December 2024 -
Provided during the period 863
As at 30 November 2025 863
Net Book Value
As at 30 November 2025 5,387
As at 1 December 2024 -
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 December 2024 26,664
Additions 9,503
Disposals (11,275 )
As at 30 November 2025 24,892
Depreciation
As at 1 December 2024 14,680
Provided during the period 4,817
Disposals (8,290 )
As at 30 November 2025 11,207
Net Book Value
As at 30 November 2025 13,685
As at 1 December 2024 11,984
Page 4
Page 5
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 172,479 190,779
Prepayments and accrued income 7,190 12,838
179,669 203,617
Due after more than one year
Amounts owed by other participating interests 24,072 3,078
203,741 206,695
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 25,330 23,384
Bank loans and overdrafts 18,221 44,804
Corporation tax 68,238 32,271
Other taxes and social security 14,598 12,603
VAT 13,001 27,306
Other creditors 41,154 15,631
Accruals and deferred income 98,338 169,503
278,880 325,502
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 18,221
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 4,768 2,996
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
Page 5
Page 6
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 8,241 16,942
Later than one year and not later than five years 2,900 15,262
11,141 32,204
12. Related Party Transactions
UppB2B Group LimitedA company under the common control of the directors.At the balance sheet date, UppB2B Group Limited owed an amount of £24,072 to Upp B2B Limited.

UppB2B Group Limited

A company under the common control of the directors.

At the balance sheet date, UppB2B Group Limited owed an amount of £24,072 to Upp B2B Limited.

13. Ultimate Controlling Party
The company's ultimate controlling party is UppB2B Group Limited by virtue of ownership of 100% of the issued share capital in the company.
Page 6