Upslide UK Limited - Filleted accounts

Registered number

09182131

Upslide UK Limited

Filleted Accounts

For the year ended 31 December 2025

Upslide UK Limited
Registered number:		09182131
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	5		12,862			10,314

Current assets
Debtors	6	237,891			314,996
Cash at bank and in hand		345,790			245,025
		583,681			560,021

Creditors: amounts falling due within one year	7	(596,542)			(570,334)

Net current liabilities			(12,861)			(10,313)

Net assets			1			1

Capital and reserves
Called up share capital			1			1

Shareholders' funds			1			1

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.




Julien Villemonteix
Director
Approved by the board on 3 September 2026

Upslide UK Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Statutory information

	Upslide UK Limited is a private company limited by shares and incorporated in England and Wales. The company's registered number and registered office address are as follows:

	Registered number :	09182131

	Registered office :	International House 36-38
		Cornhill
		London

		EC3V 3NG


2	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) and the companies Act 2006.
	The presentation currency of the financial statements is the Pound Sterling (£).

	Judgements and key sources of estimation uncertainty
	In the application of the company's accounting policies, the management is required to make judgements, estimates and assumptions about the carrying amount 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 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 where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

	Turnover
	Turnover includes revenue earned from the provision of software development services net of value added taxes and trade discounts.
	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:

	Office equipment	Straight line 33%

	Financial instruments
	Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference share and non-puttable ordinary shares, which are measured at fair value, with changes recognised in profit and loss.
	Financial instruments are recognised when the company becomes a party to the contract. They are only offset when there is a legally enforceable right to do so.

	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
	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.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and in hand, short term deposits with financial institutions. Cash equivalents are defined as short term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

	Provisions
	Provisions (i.e. 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.


3	Audit information

	The audit report is unqualified.

	Senior statutory auditor:	Indra Raj Giri ACA, FCCA
	Firm:	Makesworth Audit Services Ltd
	Date of audit report:	3 September 2026


4	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		38		35


5	Tangible fixed assets
					Office equipment
£
	Cost
	At 1 January 2025				73,815
	Additions				13,752
	At 31 December 2025				87,567

	Depreciation
	At 1 January 2025				63,501
	Charge for the year				11,204
	At 31 December 2025				74,705

	Net book value
	At 31 December 2025				12,862
	At 31 December 2024				10,314


6	Debtors		2025		2024
£				£

	Amounts owed by group undertakings		105,808		183,696
	Other debtors		132,083		131,300
			237,891		314,996


7	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		1,404		361
	Taxation and social security costs		327,594		290,329
	Other creditors		267,544		279,644
			596,542		570,334


8	Other financial commitments		2025		2024
£				£

	Total future minimum payments under non-cancellable operating leases		237,350		237,350


9	Related party transactions

	Included within debtors is an amount of £105,808 (2024: £183,696) owed by its parent company. At the year end the company owed £599 (2024: £517) to a director.


10	Controlling party

	Upslide UK Ltd is a wholly owned subsidiary of Upslide SAS, a company registered in France.