Up Productions Ltd

Up Productions Ltd
Balance Sheet
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	4,494	4,869
		4,494	4,869
Current assets
Debtors: amounts falling due within one year	4	146,487	318,625
Cash at bank and in hand		380,681	213,229
		527,168	531,854
Creditors: amount falling due within one year	5	(295,704)	(315,557)
Net current assets		231,464	216,297

Total assets less current liabilities		235,958	221,166
Creditors: amount falling due after more than one year	6	(5,833)	(15,833)
Accruals and deferred income		0	(3,576)
Net assets		230,125	201,757

Capital and reserves
Called up share capital	7	61	61
Capital Redemption Reserve	8	42	42
Profit and loss account		230,022	201,654
Shareholders' funds		230,125	201,757

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 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 of Companies.

The financial statements were approved by the director on 30 October 2026 and were signed by:

-------------------------------
Sarah McBriar
Director

Up Productions Ltd
Notes to the Financial Statements
For the year ended 31 January 2026

General Information

Up Productions Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI624668, registration address 12 Cromac Place, Belfast, BT7 2JB.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the 31 January 2026 date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the Profit Loss Account.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery etc

10% Straight Line

2.	Average number of employees Average number of employees during the period was 6 (2025 : 4).

Tangible fixed assets

Cost or valuation	Plant and machinery etc	Total
	£	£
At 01 February 2025	36,734	36,734
Additions	1,623	1,623
Disposals	-	-
At 31 January 2026	38,357	38,357
Depreciation
At 01 February 2025	31,865	31,865
Charge for year	1,998	1,998
On disposals	-	-
At 31 January 2026	33,863	33,863
Net book values
Closing balance as at 31 January 2026	4,494	4,494
Opening balance as at 01 February 2025	4,869	4,869

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	21,404	96,065
Other Debtors	125,083	222,560
	146,487	318,625

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	90,510	152,332
Bank Loans & Overdrafts	10,000	10,000
Taxation and Social Security	66,036	5,910
Other Creditors	129,158	147,315
	295,704	315,557

Creditors: amount falling due after more than one year

	2026 £		2025 £
Bank Loans & Overdrafts	5,833		15,833
	5,833		15,833

Share Capital

Authorised
100 Class A shares of £1.00 each

Allotted, called up and fully paid	2026 £		2025 £
61 Class A shares of £1.00 each	61		61
	61		61

Capital Redemption Reserve

	2026 £		2025 £
Purchase of Own Shares (Nominal Value)	42		42
	42		42

9.	Director’s loan

Director's advances, credits and guarantees

At 31 January 2026, £154.86 was owed to the director, Sarah McBriar. The balance is unsecured, interest free and repayable on demand. The amount is included within creditors due within one year.

10.	Related Party Transactions There were no related party transactions during the year ended 31st January 2026.