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Registered number: 12122100









JULY FIFTEENTH LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
JULY FIFTEENTH LIMITED
REGISTERED NUMBER: 12122100

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
1
1

Investment property
 5 
6,232,199
6,161,317

  
6,232,200
6,161,318

Current assets
  

Debtors: amounts falling due after more than one year
 6 
34,691
-

Debtors: amounts falling due within one year
 6 
8,672
3,019

Cash at bank and in hand
 7 
29,279
17,405

  
72,642
20,424

Creditors: amounts falling due within one year
 8 
(3,544,730)
(4,242,709)

Net current liabilities
  
 
 
(3,472,088)
 
 
(4,222,285)

Total assets less current liabilities
  
2,760,112
1,939,033

Creditors: amounts falling due after more than one year
 9 
(1,203,707)
(388,620)

  

Net assets
  
1,556,405
1,550,413


Capital and reserves
  

Called up share capital 
  
100
100

Other reserves
  
1,760,376
1,760,376

Profit and loss account
  
(204,071)
(210,063)

  
1,556,405
1,550,413


Page 1

 
JULY FIFTEENTH LIMITED
REGISTERED NUMBER: 12122100
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 July 2025.




A Kissin
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
JULY FIFTEENTH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

July Fifteenth Limited is a private company, limited by shares, domiciled in England and Wales (registration number: 12122100). The registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. As a result, the directors consider it appropriate to prepare the financial statements on a going concern basis.
 
Accordingly the directors have continued to prepare the financial statements on the going concern basis.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
JULY FIFTEENTH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 - 4).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2024
1



At 31 December 2024
1




Page 4

 
JULY FIFTEENTH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Investment property


Freehold investment property

£



Valuation


At 1 January 2024
6,161,317


Additions at cost
70,882



At 31 December 2024
6,232,199

The 2024 valuations were made by the Directors, on an open market value for existing use basis.







6.


Debtors

2024
2023
£
£

Due after more than one year

Prepayments and accrued income
34,691
-

34,691
-


2024
2023
£
£

Due within one year

Trade debtors
514
2,019

Amounts owed by group undertakings
2,156
-

Prepayments and accrued income
6,002
1,000

8,672
3,019



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
29,279
17,405

29,279
17,405


Page 5

 
JULY FIFTEENTH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
11,449
6,117

Amounts owed to group undertakings
2,923,774
2,941,811

Other creditors
597,892
1,288,565

Accruals and deferred income
11,615
6,216

3,544,730
4,242,709



9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
787,602
-

Other creditors
416,105
388,620

1,203,707
388,620



10.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£




Amounts falling due after more than 5 years

Bank loans
787,602
-

787,602
-

787,602
-



11.


Controlling party

The ultimate controlling party is Arigato Limited, a company incorporated in England and Wales.

 
Page 6