REGISTERED NUMBER: 02936162 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

UP AND COMING PROPERTY INVESTMENTS

LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C N D Butterfield

Mrs E Butterfield

SECRETARY:

Mrs E Butterfield

REGISTERED OFFICE:

39 Kirkby Road

Hemsworth

Pontefract

West Yorkshire

WF9 4BA

REGISTERED NUMBER:

02936162 (England and Wales)

ACCOUNTANTS:

K L King Accountants

Chartered Accountants

39 Kirkby Road

Hemsworth

Pontefract

West Yorkshire

WF9 4BA

FIXED ASSETS

Tangible assets

4

15,987

17,833

Investment property

5

420,000

344,942

435,987

362,775

CURRENT ASSETS

Debtors

119,471

123,877

Cash at bank and in hand

2,940

41,595

122,411

165,472

CREDITORS

Amounts falling due within one year

19,275

62,878

NET CURRENT ASSETS

103,136

102,594

TOTAL ASSETS LESS CURRENT LIABILITIES

539,123

465,369

PROVISIONS FOR LIABILITIES

16,012

4,389

NET ASSETS

523,111

460,980

CAPITAL AND RESERVES

Called up share capital

6

5,083

5,083

Retained earnings

7

518,028

455,897

SHAREHOLDERS' FUNDS

523,111

460,980

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 directors acknowledge their 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 October 2026 and were signed on its behalf by:

C N D Butterfield - Director

1.	STATUTORY INFORMATION

Up and Coming Property Investments 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 as modified by the revaluation of certain assets.

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.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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 tax

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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

31,718

Additions

1,130

At 31 March 2026

32,848

DEPRECIATION

At 1 April 2025

13,885

Charge for year

2,976

At 31 March 2026

16,861

NET BOOK VALUE

At 31 March 2026

15,987

At 31 March 2025

17,833

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

344,942

Revaluations

75,058

At 31 March 2026

420,000

NET BOOK VALUE

At 31 March 2026

420,000

At 31 March 2025

344,942

Fair value at 31 March 2026 is represented by:

£

Valuation in 2026

75,058

Cost

344,942

420,000

If investment property had not been revalued it would have been included at the following historical cost:

31.3.26

31.3.25

£

£

Cost

344,942

344,942

Investment property was valued on an open market basis on 31 March 2026 by the directors .

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

5,083

Ordinary

£1

5,083

5,083

7.

RESERVES

Retained

earnings

£

At 1 April 2025

455,897

Profit for the year

63,148

Dividends

(1,017

)

At 31 March 2026

518,028

Retained earnings include an amount of £63,043 which is non distributable, representing the surplus on the revaluation of investment properties, less a provision for taxation which would arise if the properties were sold at their valuation.

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, interest amounting to £1,600 (2025: £4,500) was paid to the directors in relation to their directors loan account being in credit.

9.	RELATED PARTY DISCLOSURES

At the balance sheet date the following amounts were due from companies in which Mr C N D Butterfield is a director and shareholder:

£ 3 (2025: £ 3,599) - The Kitchen Factory Shop Limited

£118,530 (2025: £118,890) - C N D Butterfield Limited

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C N D Butterfield.