Company registration number: 13079108
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
The Upper Scale Home Delivery Service Ltd
Pages for filing with the Registrar
Company registration number: 13079108
The Upper Scale Home Delivery Service Ltd
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 144,624 128,755
144,624 128,755
Current assets
Stocks 10,210 9,650
Debtors 5 410,606 383,508
Cash at bank and in hand 1,118,791 443,993
1,539,607 837,151
Creditors: amounts falling due within one year
6 (1,440,472) (656,350)
Net current assets 99,135 180,801
Total assets less current liabilities 243,759 309,556
Creditors: Amounts falling due after more than one year
7 (41,706) (48,941)
NET ASSETS 202,053 260,615
Capital and reserves
Called up share capital 1 1
Profit and loss account 202,052 260,614
TOTAL EQUITY 202,053 260,615
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 December 2025.
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: 13079108
The Upper Scale Home Delivery Service Ltd
Balance sheet - continued
as at 31 December 2025
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:
Miss A Payne, Director
11 September 2026
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The Upper Scale Home Delivery Service Ltd
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
The Upper Scale Home Delivery Service Ltd is a private company registered in England and Wales. Its registered number is 13079108. The company is limited by shares. Its registered office is 96 Cherry Tree Walk, Beckenham, Kent, BR3 3PQ.
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
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
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.:
Plant and machinery - 25% straight line
Motor Vehicles - 25% straight line
Computer Equipment - 25% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Financial instruments
Basic financial assets, including trade debtors and cash at bank, are initially recognised at transaction price and subsequently measured at amortised cost, less impairment where appropriate. Basic financial liabilities, including trade and other creditors and hire-purchase obligations, are initially recognised at transaction price and subsequently measured at amortised cost.
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The Upper Scale Home Delivery Service Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred 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.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that been enacted or substantively enacted by the balance sheet date and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
3 Average number of employees
During the year the average number of employees was 31 (2024 - 33).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 January 2025 256,403
Additions 95,600
Disposals (18,825)
At 31 December 2025 333,178
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The Upper Scale Home Delivery Service Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
4 Tangible fixed assets - continued
Depreciation
At 1 January 2025 127,648
Charge for year 77,378
Eliminated on disposal (16,472)
At 31 December 2025 188,554
Net book value
At 31 December 2025 144,624
At 31 December 2024 128,755
5 Debtors
2025 2024
£ £
Trade debtors 398,831 368,697
Taxation 11,775 14,811
410,606 383,508
6 Creditors: amounts falling due within one year
2025 2024
£ £
Hire purchase and finance leases 20,853 24,471
Trade creditors 540,360 487,851
Other creditors 843,717 71,709
Taxation - 46,800
Social security and other tax 35,542 25,519
1,440,472 656,350
Hire-purchase and finance-lease liabilities are secured against the assets to which they relate.
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The Upper Scale Home Delivery Service Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
6 Creditors: amounts falling due within one year - continued
Deposit Received - Conditional lease surrender agreement Included within other creditors is £772,084 received from the City of London Corporation as an advance under a conditional agreement relating to the future surrender of the company’s lease at Billingsgate Market. The agreement provides for compensation in return for the termination of the lease and delivery of vacant possession. Completion remains subject to specified conditions, including the relevant legislation receiving Royal Assent and the future delivery of vacant possession. Accordingly, the advance has not been recognised as income at the reporting date. No asset has been recognised in respect of any further compensation that may become receivable under the agreement. At the date on which these financial statements were approved, the relevant legislation had not received Royal Assent and the lease surrender remained conditional.





7 Creditors: amounts falling due after more than one year
2025 2024
£ £
Hire purchase and finance leases 41,706 48,941
Hire-purchase and finance-lease liabilities are secured against the assets to which they relate.
8 Guarantees and other financial commitments
The company occupies premises under a lease dated 3 March 2025 for a contractual term of ten years, subject to a tenant break option immediately before the fifth anniversary. The rent commitment based on exercising the March 2030 break is £143,149, exclusive of VAT and service charges. The lease is also subject to a separate conditional agreement for surrender with the City of London Corporation. Completion of that agreement is dependent upon the satisfaction of specified conditions, including the relevant legislation receiving Royal Assent. Until the surrender completes, the company remains liable under the existing lease. If the surrender agreement is terminated in specified circumstances, the company has a right to terminate the lease on three months’ notice, subject to compliance with the lease conditions.

9 Deferred taxation
Accelerated capital allowances (£15,722) Trading losses carried forward £19,950 Net deferred-tax asset £4,228 A deferred-tax asset has been recognised in respect of trading losses to the extent that recovery against future taxable profits is considered probable.



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