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REGISTERED NUMBER: 13273410 (England and Wales)

JULIUS DEVELOPMENTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31ST MARCH 2025

JULIUS DEVELOPMENTS LIMITED (REGISTERED NUMBER: 13273410) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

| Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |  | to |  | 4

| JULIUS DEVELOPMENTS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST MARCH 2025

| DIRECTORS: | Mrs K Reynolds

| Mr N G Reynolds

| REGISTERED OFFICE: | 43-45 Devizes Road

| SWINDON

| Wiltshire

| SN1 4BG

| REGISTERED NUMBER: | 13273410 (England and Wales)

| ACCOUNTANTS: | Morris Owen

| Chartered Accountants

| 43-45 Devizes Road

| SWINDON

| Wiltshire

| SN1 4BG

JULIUS DEVELOPMENTS LIMITED (REGISTERED NUMBER: 13273410) |

STATEMENT OF FINANCIAL POSITION

31ST MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 670,000 |  | 627,083 |  |

CURRENT ASSETS

Debtors | 5 | - |  | 167 |  |

Cash at bank | 44,994 |  | 30,918 |  |

44,994 |  | 31,085 |  |

CREDITORS

Amounts falling due within one year | 6 | 652,642 |  | 656,432 |  |

NET CURRENT LIABILITIES | (607,648 | ) | (625,347 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 62,352 |  | 1,736 |  |

PROVISIONS FOR LIABILITIES | 8,154 |  | - |  |

NET ASSETS | 54,198 |  | 1,736 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 8 | 54,098 |  | 1,636 |  |

SHAREHOLDERS' FUNDS | 54,198 |  | 1,736 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14th November 2025 and were signed on its behalf by:

Mrs K Reynolds - Director

JULIUS DEVELOPMENTS LIMITED (REGISTERED NUMBER: 13273410) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

1. | STATUTORY INFORMATION

| Julius Developments Limited is a private company, limited by shares, registered in England and Wales.

| The company's registered number is 13273410,

| The company's registered office is 43-45 Devizes Road, Swindon, Wiltshire SN1 4BG.

| The presentation currency of the financial statements is £GBP sterling.

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 as modified by the revaluation of certain assets.

| Turnover

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

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

JULIUS DEVELOPMENTS LIMITED (REGISTERED NUMBER: 13273410) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2025

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1st April 2024 | 627,083 |  |

| Revaluations | 42,917 |  |

| At 31st March 2025 | 670,000 |  |

| NET BOOK VALUE

| At 31st March 2025 | 670,000 |  |

| At 31st March 2024 | 627,083 |  |

| Fair value at 31st March 2025 is represented by:

£ |

| Valuation in 2025 | 42,917 |  |

| Cost | 627,083 |  |

670,000 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 167 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 4,152 |  | 824 |  |

| Other creditors | 648,490 |  | 655,608 |  |

652,642 |  | 656,432 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

8. | RESERVES

| Included within retained earnings is an amount of £38,766 (2024: £nil) which is undistributable. This amount represents the difference between the carrying value of the Investment property measured at fair value less its cost at initial recognition, less the relevant deferred tax liability.