REGISTERED NUMBER: 15111589 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD

4 SEPTEMBER 2023 TO 31 DECEMBER 2024

FOR

JACQUEMUS LE ROYAUME-UNI LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S Porte Jacquemus

S M Benady

REGISTERED OFFICE:

1 Princeton Mews

167-169 London Road,

Kingston Upon Thames

Surrey

KT2 6PT

REGISTERED NUMBER:

15111589 (England and Wales)

AUDITORS:

Orcom Civvals Audit Limited

Chartered Accountants and

Statutory Auditors

50 Seymour Street

London

W1H 7JG

FIXED ASSETS

Tangible assets

4

9,027,035

CURRENT ASSETS

Stocks

5

732,607

Debtors

6

749,466

Cash at bank and in hand

7

1,158,091

2,640,164

CREDITORS

Amounts falling due within one year

8

(11,700,581

)

NET CURRENT LIABILITIES

(9,060,417

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(33,382

)

PROVISIONS FOR LIABILITIES

(11,814

)

NET LIABILITIES

(45,196

)

CAPITAL AND RESERVES

Called up share capital

9

86

Retained earnings

(45,282

)

SHAREHOLDERS' FUNDS

(45,196

)

The 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 September 2025 and were signed on its behalf by:

S M Benady - Director

1.	STATUTORY INFORMATION

JACQUEMUS LE ROYAUME-UNI LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight line method

Depreciation is provided on the following basis:

Short-term leasehold property - 15 years

Fixtures and fittings - 18%

Office equipment - 18%

Software Development - 18%

Works of Art are not depreciated as their value will increase over time.

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 22 .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Software

and

leasehold

Development

fittings

£

£

£

COST

Additions

5,741,093

22,563

3,777,929

At 31 December 2024

5,741,093

22,563

3,777,929

DEPRECIATION

Charge for period

382,740

338

240,770

At 31 December 2024

382,740

338

240,770

NET BOOK VALUE

At 31 December 2024

5,358,353

22,225

3,537,159

Works of

Computer

Art

equipment

Totals

£

£

£

COST

Additions

16,144

95,389

9,653,118

At 31 December 2024

16,144

95,389

9,653,118

DEPRECIATION

Charge for period

-

2,235

626,083

At 31 December 2024

-

2,235

626,083

NET BOOK VALUE

At 31 December 2024

16,144

93,154

9,027,035

5.

STOCKS

£

Stocks

732,607

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

749,466

7.	CASH AT BANK AND IN HAND

£

Bank accounts

1,140,598

Cash in hand

17,493

1,158,091

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

130,891

Amounts owed to group undertakings

10,718,018

Taxation and social security

37,304

Other creditors

814,368

11,700,581

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

1

Ordinary

100 Euros

86

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Philip Jones (Senior Statutory Auditor)

for and on behalf of Orcom Civvals Audit Limited

11.	RELATED PARTY TRANSACTIONS

The company has taken advantage of the exemption available under FRS 102 from the disclosures relating to transactions with other group companies.

12.	CONTROLLING PARTY

The company is a wholly owned subsidiary of JACQUEMUS SAS, a company incorporated in France.

13.	OPERATING LEASE COMMITMENTS

Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2024

£

Within 1 year

1,975,000

2-5 years

7,900,000

Over 5 years

17,857,292

27,732,292