Company Registration No. 12543837 (England and Wales)
Upsidevalue Renewables Group Ltd
Unaudited accounts
for the year ended 31 December 2025
Upsidevalue Renewables Group Ltd
Unaudited accounts
Contents
Upsidevalue Renewables Group Ltd
Company Information
for the year ended 31 December 2025
Directors
Enrique Luis Sira Martinez
Company Number
12543837 (England and Wales)
Registered Office
37th Floor
1 Canada Square
London
E14 5AA
Accountants
LTG Accountants Limited
39A High Street
Billericay
Essex
CM12 9BA
Upsidevalue Renewables Group Ltd
Statement of financial position
as at 31 December 2025
Investments
271,790
173,155
Cash at bank and in hand
2,311
562,948
Creditors: amounts falling due within one year
(1,904)
(140,014)
Net current assets
518,418
1,603,534
Net assets
790,208
1,776,689
Called up share capital
10,000
10,000
Profit and loss account
780,208
1,766,689
Shareholders' funds
790,208
1,776,689
For the year ending 31 December 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by
Enrique Luis Sira Martinez
Director
Company Registration No. 12543837
Upsidevalue Renewables Group Ltd
Notes to the Accounts
for the year ended 31 December 2025
Upsidevalue Renewables Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 12543837. The registered office is 37th Floor, 1 Canada Square, London, E14 5AA.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The company is a parent undertaking, holding investments in two subsidiary undertakings, Upsidevalue Investimentos Ltda. (Brasil) and Upsidevalue Colombia SAS (Colombia). The directors have assessed the size of the group headed by the company against the criteria in section 383 of the Companies Act 2006 and confirm that the group qualifies as a small group. Accordingly, the company is exempt from the requirement to prepare and file consolidated group accounts under section 399 of the Companies Act 2006, and these financial statements present the results and financial position of the company alone.
The accounts are presented in £ sterling.
The director has reasonable expectations that the company has adequate resources to continue in operational existence for the foreseeable future and that there are no material uncertainties that lead to significant doubt upon the company’s ability to
continue as a going concern. Thus the director has continued to adopt the going concern basis of accounting in preparing these financial statements.
Upsidevalue Investimentos Ltda. (Brasil) Ordinary 100%
Upsidevalue Colombia SAS (Colombia) Ordinary 90%
Investments in shares are included at cost.
During the year it was identified that the company's investments in its subsidiaries, Upsidevalue Investimentos Ltda (Brazil) and Upsidevalue Colombia SAS (Colombia), had previously been written off in error. A prior period adjustment has been made to reinstate these investments at cost.
Upsidevalue Renewables Group Ltd
Notes to the Accounts
for the year ended 31 December 2025
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Investments
Subsidiary undertakings
Valuation at 1 January 2025
173,155
Valuation at 31 December 2025
271,790
Amounts falling due within one year
Other debtors
13,538
1,277
Amounts falling due after more than one year
Amounts due from group undertakings etc.
487,033
1,165,785
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Creditors: amounts falling due within one year
2025
2024
Taxes and social security
1,905
3,784
Loans from directors
-
128,287
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Transactions with related parties
During the year, the company novated intercompany loans totalling £846,697.80 to companies under common control. The novations were effected on a non-commercial basis therefore the full loan balances were derecognised and recognised directly in equity as a distribution.
In addition, a further £45,667.89 owed to the Director was novated to another company under common control. As of December 31, 2025 there were no funds owed by or to the Director.
The immediate and ultimate controlling party is considered to be Enrique Luis Sira Martinez, due to his majority shareholding in the company.
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Average number of employees
During the year the average number of employees was 2 (2024: 1).