Registered number
13816169
Julius Distribution Uk Limited
Filleted Accounts
31 December 2024

Julius Distribution Uk Limited
Registered number: | 13816169
Balance Sheet
as at 31 December 2024
Notes |  |  | 2024 |  |  | 2023
£ | £
Fixed assets
Tangible assets | 3 |  |  | 264,704 |  |  | 87,311
Current assets
Stocks |  |  | 230,927 |  |  | 65,475
Debtors | 4 |  | 162,768 |  |  | 217,999
Cash at bank and in hand |  |  | 4,679 |  |  | 35,301
|  |  | 398,374 |  |  | 318,775
Creditors: amounts falling due within one year | 5 |  | (439,424) |  |  | (351,359)
Net current liabilities |  |  |  | (41,050) |  |  | (32,584)
Total assets less current liabilities |  |  |  | 223,654 |  |  | 54,727
Provisions for liabilities |  |  |  | (13,733) |  |  | (11,774)
Net assets |  |  |  | 209,921 |  |  | 42,953
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Revaluation reserve | 6 |  |  | 180,000 |  |  | -
Profit and loss account |  |  |  | 29,821 |  |  | 42,853
Shareholders' funds |  |  |  | 209,921 |  |  | 42,953
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr Luca Caoduro
Director
Approved by the board on 15 September 2025

Julius Distribution Uk Limited
Notes to the Accounts
for the year ended 31 December 2024
1 | Accounting policies
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Freehold buildings | Nil
| Leasehold land and buildings | 25% reducing balance method
| Plant and machinery | 20% reducing balance method
| Fixtures, fittings, tools and equipment | 20% reducing balance method
| Coffee Machines | Revaluation
| Coffee machines all of which are located in the UK, are measured using the revaluation model. These assets are stated at fair value on the date of the latest revaluation less subsequent accumulated depreciation and any impairment losses, where applicable. Valuations are made on 3 year so that the carrying amount of these asset does not differ materially from its fair value. At the date of revaluation, the Coffee machines accumulated depreciation is eliminated against the gross carrying amount of the asset and the carrying amount is then restated to the revalued amount of the asset.
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2024 |  | 2023
Number | Number
| Average number of persons employed by the company | 14 |  | 10
3 | Tangible fixed assets
|  | Coffee Machine |  | Plant and machinery etc |  | Motor vehicles |  | Total
£ | £ | £ | £
| Cost
| At 1 January 2024 | - |  | 83,981 |  | 35,584 |  | 119,565
| Additions | - |  | 13,503 |  | 3,550 |  | 17,053
| Surplus on revaluation | 180,000 |  | - |  | - |  | 180,000
| At 31 December 2024 | 180,000 |  | 97,484 |  | 39,134 |  | 316,618
| Depreciation
| At 1 January 2024 | - |  | 23,563 |  | 8,691 |  | 32,254
| Charge for the year | - |  | 13,393 |  | 6,267 |  | 19,660
| At 31 December 2024 | - |  | 36,956 |  | 14,958 |  | 51,914
| Net book value
| At 31 December 2024 | 180,000 |  | 60,528 |  | 24,176 |  | 264,704
| At 31 December 2023 | - |  | 60,418 |  | 26,893 |  | 87,311
4 | Debtors | 2024 |  | 2023
£ | £
| Trade debtors | 156,342 |  | 217,999
| Other debtors | 6,426 |  | -
|  |  |  |  |  | 162,768 |  | 217,999
5 | Creditors: amounts falling due within one year | 2024 |  | 2023
£ | £
| Bank loans and overdrafts | 17,163 |  | -
| Trade creditors | 150,568 |  | 47,414
| Taxation and social security costs | 14,359 |  | 9,780
| Other creditors | 257,334 |  | 294,165
|  |  |  |  |  | 439,424 |  | 351,359
6 | Revaluation reserve | 2024 |  | 2023
£ | £
| Gain on coffee machines | 180,000 |  | -
| At 31 December 2024 | 180,000 |  | -
7 | Loans from directors
| Description and conditions | B/fwd | Paid | Repaid | C/fwd
£ | £ | £ | £
| Mr Luca Caoduro
| Interest free loan, repayable on demand | 108,540 |  | (8,118) |  | 5,250 |  | 105,672
| Mr Umberto Caoduro
| Interest free loan, repayable on demand | - |  | - |  | 1,458 |  | 1,458
|  | 108,540 |  | (8,118) |  | 6,708 |  | 107,130
8 | Other information
| Julius Distribution Uk Limited is a private company limited by shares and incorporated in England. Its registered office is:
| Unit 22 Private Road 2
| Colwick Industrial Estate
| Nottingham
| Nottinghamshire
| NG4 2JR

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