# THE UPAC GROUP LIMITED (SC261834)

> THE UPAC GROUP LIMITED is an active private limited company (company number SC261834) incorporated on 13 January 2004, registered in Glasgow. Its registered activity is activities of head offices (SIC 70100). Latest abridged accounts cover the period ending 31 December 2025, showing net assets of £4.98m and cash of £93k, with 50 employees on average. As abridged accounts, no profit and loss account is filed, so turnover and profit are not public. Net assets rose 1% on the prior period (£4.91m). Across the last 3 periods on record the net-asset trend is rising.

- Status: Active
- Incorporated: 2004-01-13
- Registered office: Glasgow, G52 1BY
- SIC 70100: Activities of head offices
- Next accounts due: 2027-09-30
- Confirmation statement due: 2027-01-27
- Accounts type: UNAUDITED ABRIDGED

By net assets it sits in the top quarter of 358 comparable companies in Glasgow (median £4,534, upper quartile £521k).

## Accounts (as filed)

| Period end | Net assets | Cash | Debtors | Creditors <1y | Turnover | Profit | Employees |
|---|---|---|---|---|---|---|---|
| 2025-12-31 | £4.98m | £93k | £5.35m | £2.75m | — | — | 50 |
| 2024-12-31 | £4.91m | £43k | £4.78m | £2.44m | — | — | 56 |
| 2023-12-31 | £4.07m | £109k | £4.89m | £3.09m | — | — | 50 |

current ratio 2.48; net assets trend rising; size band small.

## Filing and accounts signals (facts, not a rating)

- Net assets above zero: Net assets £4,977,986 at 31 December 2025
- Current assets at least 1.5× creditors within one year: Current ratio 2.48
- Cash at bank of £50,000 or more: Cash £92,902
- Three or more accounting periods on record: 3 periods on record
- Incorporated five or more years ago: Incorporated 13 January 2004

How each signal is derived: https://firmoscan.com/methodology

## Persons with significant control

- Mr Christopher Thomas Kelly — owns 50–75% of shares, since 2020-12-23

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Source: Companies House register snapshot 2026-08-31, Open Government Licence v3.0. Information may have changed since that date and is not advice or a credit reference; check the official record before relying on it. Official record: https://find-and-update.company-information.service.gov.uk/company/SC261834
HTML: https://firmoscan.com/company/SC261834-the-upac-group-limited