UP is perceiving everything perceivable, it's a factual perception (of what really is). And time is not perceivable. Time cannot be perceived per se, because it has no substance, it's a superproduct of thought.

'It's a rose' is not time yet. For the sense of time there must be something more complicated, some mechanism put together by thought very fast.

''The rose will rot like last year (like everything else)'' carries a sense of time. There is comparison/measurement in it.

However, in UP there is no ''unpacking" of the meaning carried by thoughts, just noticing them if they appear. So in UP there is no time.