REGISTERED NUMBER: 14504634 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

UPSIDE DOWN WORLD LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

D J Perry

Registered office:

1 Ellwood Road

Beaconsfield

Buckinghamshire

HP9 1EN

Registered number:

14504634 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Tangible assets

4

63,988

80,783

Investments

5

81,984

63,222

145,972

144,005

Current assets

Cash at bank

45,437

36,279

Creditors

Amounts falling due within one year

6

(89,666

)

(42,106

)

Net current liabilities

(44,229

)

(5,827

)

Total assets less current liabilities

101,743

138,178

Creditors

Amounts falling due after more than one year

7

(42,063

)

(42,781

)

Net assets

59,680

95,397

Capital and reserves

Called up share capital

8

100

100

Retained earnings

9

59,580

95,297

Shareholders' funds

59,680

95,397

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 September 2026 and were signed by:

D J Perry - Director

1.	Statutory information

Upside Down World Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Turnover

Turnover represents amounts receivable for services provided in the year and is stated net of VAT.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

33% on cost

Motor vehicles

-

25% on reducing balance

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 2 (2025 - 2 ) .

4.	Tangible fixed assets

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

Cost

At 1 April 2025

4,838

83,500

88,338

Additions

5,584

-

5,584

At 31 March 2026

10,422

83,500

93,922

Depreciation

At 1 April 2025

4,076

3,479

7,555

Charge for year

2,374

20,005

22,379

At 31 March 2026

6,450

23,484

29,934

Net book value

At 31 March 2026

3,972

60,016

63,988

At 31 March 2025

762

80,021

80,783

5.	Fixed asset investments

Other

investments

£

Cost

At 1 April 2025

63,222

Additions

18,762

At 31 March 2026

81,984

Net book value

At 31 March 2026

81,984

At 31 March 2025

63,222

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Hire purchase contracts

718

718

Taxation and social security

85,720

38,286

Other creditors

3,228

3,102

89,666

42,106

7.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Hire purchase contracts

42,063

42,781

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

9.

Reserves

Retained

earnings

£

At 1 April 2025

95,297

Profit for the year

187,283

Dividends

(223,000

)

At 31 March 2026

59,580