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REGISTERED NUMBER: 00165116 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

French & Jupps Limited

French & Jupps Limited (Registered number: 00165116)

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 9 |

French & Jupps Limited

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | D F Watson

| P J King

| Mrs A DeGroot

| SECRETARY: | T J Hall

| REGISTERED OFFICE: | The Maltings

| Roydon Road

| Stanstead Abbotts

| Hertfordshire

| SG12 8HG

| REGISTERED NUMBER: | 00165116 (England and Wales)

| ACCOUNTANTS: | Hall & Co Accountancy Ltd

| Unit 96 The Maltings

| Stanstead Abbotts

| Ware

| Hertfordshire

| SG12 8HG

French & Jupps Limited (Registered number: 00165116)

Statement of Financial Position

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,772,418 |  | 2,951,990 |  |

Investment property | 5 | 22,805,448 |  | 22,785,000 |  |

25,577,866 |  | 25,736,990 |  |

CURRENT ASSETS

Stocks | 469,937 |  | 184,613 |  |

Debtors | 6 | 761,067 |  | 1,168,516 |  |

Cash at bank and in hand | 1,248,148 |  | 1,237,035 |  |

2,479,152 |  | 2,590,164 |  |

CREDITORS

Amounts falling due within one year | 7 | 857,567 |  | 950,336 |  |

NET CURRENT ASSETS | 1,621,585 |  | 1,639,828 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 27,199,451 |  | 27,376,818 |  |

PROVISIONS FOR LIABILITIES | 4,833,037 |  | 4,875,594 |  |

NET ASSETS | 22,366,414 |  | 22,501,224 |  |

French & Jupps Limited (Registered number: 00165116)

Statement of Financial Position - continued

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 8 | 12,940 |  | 12,940 |  |

Non Distributable reserve | 9 | 16,691,646 |  | 16,691,646 |  |

Capital redemption reserve | 9 | 37,520 |  | 37,520 |  |

Retained earnings | 9 | 5,624,308 |  | 5,759,118 |  |

SHAREHOLDERS' FUNDS | 22,366,414 |  | 22,501,224 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 December 2025 and were signed on its behalf by:

P J King - Director

French & Jupps Limited (Registered number: 00165116)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| French & Jupps 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents net invoiced sale of goods and services and rents receivable, excluding value added tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Land and buildings | - | not provided

| Plant and machinery etc | - | at variable rates on reducing balance and at varying rates on cost

| It is the company's policy not to depreciate its freehold buildings used for the company's trade. The directors consider that this departure from the requirements of the Companies Act 2006 does not materially affect the accounts.

| 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.

| Stocks

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

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

French & Jupps Limited (Registered number: 00165116)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year 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 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 28 (2024 - 27 ) .

French & Jupps Limited (Registered number: 00165116)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST OR VALUATION

| At 1 October 2024 | 1,300,000 |  | 4,551,703 |  | 271,785 |  | 40,504 |  | 6,163,992 |  |

| Additions | - |  | 30,907 |  | 6,270 |  | - |  | 37,177 |  |

| Disposals | - |  | (59,047 | ) | - |  | - |  | (59,047 | ) |

| At 30 September 2025 | 1,300,000 |  | 4,523,563 |  | 278,055 |  | 40,504 |  | 6,142,122 |  |

| DEPRECIATION

| At 1 October 2024 | - |  | 3,019,240 |  | 177,007 |  | 15,755 |  | 3,212,002 |  |

| Charge for year | - |  | 147,401 |  | 39,311 |  | 13,504 |  | 200,216 |  |

| Eliminated on disposal | - |  | (42,514 | ) | - |  | - |  | (42,514 | ) |

| At 30 September 2025 | - |  | 3,124,127 |  | 216,318 |  | 29,259 |  | 3,369,704 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,300,000 |  | 1,399,436 |  | 61,737 |  | 11,245 |  | 2,772,418 |  |

| At 30 September 2024 | 1,300,000 |  | 1,532,463 |  | 94,778 |  | 24,749 |  | 2,951,990 |  |

| The historical cost of the company's freehold land and buildings is £185,881 (2024 £185,881).

| As explained in note 1, no depreciation is provided on the buildings used in the company's trade as they are maintained to a high standard and any charge would not be material in these financial statements.

| Cost or valuation at 30 September 2025 is represented by:

| Fixtures |

| Freehold |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| Valuation in 2024 | 1,114,119 |  | - |  | - |  | - |  | 1,114,119 |  |

| Cost | 185,881 |  | 4,523,563 |  | 278,055 |  | 40,504 |  | 5,028,003 |  |

1,300,000 |  | 4,523,563 |  | 278,055 |  | 40,504 |  | 6,142,122 |  |

French & Jupps Limited (Registered number: 00165116)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

4. | TANGIBLE FIXED ASSETS - continued

| If freehold property had not been revalued they would have been included at the following historical cost:

| 30.9.25 |  | 30.9.24

£ | £ |

| Cost | 185,881 |  | 185,881 |  |

| Value of land in freehold land and buildings | 185,881 |  | 185,881 |  |

| Freehold property was valued on an open market basis on 30 September 2024 by Peter Cuffaro Estate Agents .

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 October 2024 | 22,785,000 |  |

| Additions | 20,448 |  |

| At 30 September 2025 | 22,805,448 |  |

| NET BOOK VALUE

| At 30 September 2025 | 22,805,448 |  |

| At 30 September 2024 | 22,785,000 |  |

| Fair value at 30 September 2025 is represented by:

£ |

| Valuation in 2024 | 20,064,046 |  |

| Cost | 2,741,402 |  |

22,805,448 |  |

| If Investment property had not been revalued it would have been included at the following historical cost:

| 30.9.25 |  | 30.9.24

£ | £ |

| Cost | 2,720,954 |  | 2,720,954 |  |

| Investment property was valued on an open market basis on 30 September 2024 by Peter Cuffaro Estate Agents .

French & Jupps Limited (Registered number: 00165116)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 382,039 |  | 881,403 |  |

| Other debtors | 379,028 |  | 287,113 |  |

761,067 |  | 1,168,516 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade creditors | 371,137 |  | 418,887 |  |

| Taxation and social security | 90,920 |  | 104,181 |  |

| Other creditors | 395,510 |  | 427,268 |  |

857,567 |  | 950,336 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted and issued:

| Number: | Class: | Nominal | 30.9.25 |  | 30.9.24

| value: | £ | £ |

| 12,940 | Ordinary share capital | £1 | 12,940 |  | 12,940 |  |

9. | RESERVES

| Non |  | Capital |

| Retained |  | Distributable |  | redemption |

| earnings |  | reserve |  | reserve |  | Totals

£ | £ | £ | £ |

| At 1 October 2024 | 5,759,118 |  | 16,691,646 |  | 37,520 |  | 22,488,284 |  |

| Deficit for the year | (36,170 | ) | (36,170 | ) |

| Dividends | (98,640 | ) | (98,640 | ) |

| At 30 September 2025 | 5,624,308 |  | 16,691,646 |  | 37,520 |  | 22,353,474 |  |

10. | ULTIMATE CONTROLLING PARTY

| There is no ultimate controlling party.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

French & Jupps Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of French & Jupps Limited for the year ended 30 September 2025 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of French & Jupps Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of French & Jupps Limited and state those matters that we have agreed to state to the Board of Directors of French & Jupps Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than French & Jupps Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that French & Jupps Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of French & Jupps Limited. You consider that French & Jupps Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of French & Jupps Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hall & Co Accountancy Ltd

Unit 96 The Maltings

Stanstead Abbotts

Ware

Hertfordshire

SG12 8HG

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

French & Jupps Limited

3 December 2025