Upscope Limited - Filleted accounts

Registered number

10599571

Upscope Limited

Filleted Accounts

10 month period to 31 December 2025

Upscope Limited
Registered number:		10599571
Balance Sheet
as at 31 December 2025

Notes			10 month period to 31 Dec 2025			Year ended 28 Feb 2025
£				£
Fixed assets
Tangible assets	3		8,061			7,039

Current assets
Debtors	4	515,442			333,314
Cash at bank and in hand		59,732			27,530
		575,174			360,844

Creditors: amounts falling due within one year	5	(299,022)			(247,672)

Net current assets			276,152			113,172

Total assets less current liabilities			284,213			120,211

Creditors: amounts falling due after more than one year	6		(721)			(9,350)



Net assets			283,492			110,861

Capital and reserves
Called up share capital			200			200
Profit and loss account			283,292			110,661

Shareholders' funds			283,492			110,861

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Giordano Bruno D'Elia
Director
Approved by the board on 24 August 2026

Upscope Limited
Notes to the Accounts
for the period from 1 March 2025 to 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	33.33% straight line
	Fixtures, fittings, tools and equipment	25% straight line

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		31-12-25	28-2-25
Number				Number

	Average number of persons employed by the company		8		9


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 March 2025				11,598
	Additions				4,131
	At 31 December 2025				15,729

	Depreciation
	At 1 March 2025				4,559
	Charge for the period				3,109
	At 31 December 2025				7,668

	Net book value
	At 31 December 2025				8,061
	At 28 February 2025				7,039


4	Debtors		31-12-25	28-2-25
£				£

	Trade debtors		9,924		31,556
	Amounts due from related parties		3,975		4,214
	Corporation tax repayable		53,395		-
	Other debtors		448,148		297,544
			515,442		333,314


5	Creditors: amounts falling due within one year		31-12-25	28-2-25
£				£

	Bank loans and overdrafts		10,648		10,560
	Trade creditors		85,733		4,171
	Taxation and social security costs		43,684		32,154
	Other creditors		158,957		200,787
			299,022		247,672


6	Creditors: amounts falling due after one year		31-12-25	28-2-25
£				£

	Bank loans		721		9,350


7	Related party transactions

	As at 31 December 2025, Upscope Ltd was owed £3,975 from AMF Internet Services Ltd, a company in which Giordano Bruno D'Elia and Pardeep Singh Kullar are Directors.


8	Other information

	Upscope Limited is a private company limited by shares and incorporated in England. Its registered office is:
	2 Sheraton Street
	London
	United Kingdom
	W1F 8BH