Upper Development Ltd

Upper Development Ltd
Contents Page
For the year ended 31 January 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Upper Development Ltd Accountants' Report For the year ended 31 January 2026
Accountants report You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... Xolun Limited Deansgate 62-70 Tettenhall Road Wolverhampton WV1 4TH 27 October 2026 1

Upper Development Ltd
Accountants' Report
For the year ended 31 January 2026

Accountants report
You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

....................................................

Xolun Limited
Deansgate
62-70 Tettenhall Road
Wolverhampton
WV1 4TH
27 October 2026

1

Upper Development Ltd
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	114,555	114,555
		114,555	114,555
Current assets
Debtors		315	317
Cash at bank and in hand		542	1,414
		857	1,731
Creditors: amount falling due within one year		(126,137)	(118,301)
Net current assets		(125,280)	(116,570)

Total assets less current liabilities		(10,725)	(2,015)
Net assets		(10,725)	(2,015)

Capital and reserves
Called up share capital		1	1
Profit and loss account		(10,726)	(2,016)
Shareholders' funds		(10,725)	(2,015)

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 27 October 2026 and were signed by:

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Ajaypal Singh Kandola
Director

2

Upper Development Ltd
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

Upper Development Ltd is a private company, limited by shares, registered in , registration number 15429962, registration address c/o Xolun Limited , Deansgate, 62-70 Tettenhall Road , Wolverhampton, WV1 4TH.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

2.	Average number of employees Average number of employees during the period was 0 (2025 : 0).

3.

Tangible fixed assets

Cost or valuation	Investment properties	Total
	£	£
At 01 February 2025	114,555	114,555
Additions	-	-
Disposals	-	-
At 31 January 2026	114,555	114,555
Depreciation
At 01 February 2025	-	-
Charge for year	-	-
On disposals	-	-
At 31 January 2026	-	-
Net book values
Closing balance as at 31 January 2026	114,555	114,555
Opening balance as at 01 February 2025	114,555	114,555

3