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core:OtherReservesSubtotal 2024-03-31 09912038 core:RetainedEarningsAccumulatedLosses 2024-03-31 09912038 core:LandBuildings 2025-03-31 09912038 core:PlantMachinery 2025-03-31 09912038 core:Vehicles 2025-03-31 09912038 core:FurnitureFittings 2025-03-31 09912038 core:OfficeEquipment 2025-03-31 09912038 core:NetGoodwill 2025-03-31 09912038 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 09912038 core:ListedExchangeTraded 2025-03-31 09912038 core:UnlistedNon-exchangeTraded 2025-03-31 09912038 core:LandBuildings 2024-03-31 09912038 core:PlantMachinery 2024-03-31 09912038 core:Vehicles 2024-03-31 09912038 core:FurnitureFittings 2024-03-31 09912038 core:OfficeEquipment 2024-03-31 09912038 core:NetGoodwill 2024-03-31 09912038 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 09912038 core:ListedExchangeTraded 2024-03-31 09912038 core:UnlistedNon-exchangeTraded 2024-03-31 09912038 core:LandBuildings 2024-04-01 2025-03-31 09912038 core:PlantMachinery 2024-04-01 2025-03-31 09912038 core:Vehicles 2024-04-01 2025-03-31 09912038 core:FurnitureFittings 2024-04-01 2025-03-31 09912038 core:OfficeEquipment 2024-04-01 2025-03-31 09912038 core:NetGoodwill 2024-04-01 2025-03-31 09912038 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 09912038 core:ListedExchangeTraded 2024-04-01 2025-03-31 09912038 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 09912038 core:MoreThanFiveYears 2024-04-01 2025-03-31 09912038 core:Non-currentFinancialInstruments 2025-03-31 09912038 core:Non-currentFinancialInstruments 2024-03-31 09912038 dpl:CostSales 2024-04-01 2025-03-31 09912038 dpl:DistributionCosts 2024-04-01 2025-03-31 09912038 core:LandBuildings 2024-04-01 2025-03-31 09912038 core:PlantMachinery 2024-04-01 2025-03-31 09912038 core:Vehicles 2024-04-01 2025-03-31 09912038 core:FurnitureFittings 2024-04-01 2025-03-31 09912038 core:OfficeEquipment 2024-04-01 2025-03-31 09912038 dpl:AdministrativeExpenses 2024-04-01 2025-03-31 09912038 core:NetGoodwill 2024-04-01 2025-03-31 09912038 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 09912038 dpl:GroupUndertakings 2024-04-01 2025-03-31 09912038 dpl:ParticipatingInterests 2024-04-01 2025-03-31 09912038 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-01 2025-03-31 09912038 core:ListedExchangeTraded 2024-04-01 2025-03-31 09912038 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 09912038 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 09912038 dpl:CostSales 2023-04-01 2024-03-31 09912038 dpl:DistributionCosts 2023-04-01 2024-03-31 09912038 core:LandBuildings 2023-04-01 2024-03-31 09912038 core:PlantMachinery 2023-04-01 2024-03-31 09912038 core:Vehicles 2023-04-01 2024-03-31 09912038 core:FurnitureFittings 2023-04-01 2024-03-31 09912038 core:OfficeEquipment 2023-04-01 2024-03-31 09912038 dpl:AdministrativeExpenses 2023-04-01 2024-03-31 09912038 core:NetGoodwill 2023-04-01 2024-03-31 09912038 core:IntangibleAssetsOtherThanGoodwill 2023-04-01 2024-03-31 09912038 dpl:GroupUndertakings 2023-04-01 2024-03-31 09912038 dpl:ParticipatingInterests 2023-04-01 2024-03-31 09912038 dpl:GroupUndertakings core:ListedExchangeTraded 2023-04-01 2024-03-31 09912038 core:ListedExchangeTraded 2023-04-01 2024-03-31 09912038 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-04-01 2024-03-31 09912038 core:UnlistedNon-exchangeTraded 2023-04-01 2024-03-31 09912038 core:NetGoodwill 2025-03-31 09912038 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 09912038 core:LandBuildings 2025-03-31 09912038 core:PlantMachinery 2025-03-31 09912038 core:Vehicles 2025-03-31 09912038 core:FurnitureFittings 2025-03-31 09912038 core:OfficeEquipment 2025-03-31 09912038 core:AfterOneYear 2025-03-31 09912038 core:WithinOneYear 2025-03-31 09912038 core:ListedExchangeTraded 2025-03-31 09912038 core:UnlistedNon-exchangeTraded 2025-03-31 09912038 core:ShareCapital 2025-03-31 09912038 core:SharePremium 2025-03-31 09912038 core:RevaluationReserve 2025-03-31 09912038 core:OtherReservesSubtotal 2025-03-31 09912038 core:RetainedEarningsAccumulatedLosses 2025-03-31 09912038 core:NetGoodwill 2024-03-31 09912038 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 09912038 core:LandBuildings 2024-03-31 09912038 core:PlantMachinery 2024-03-31 09912038 core:Vehicles 2024-03-31 09912038 core:FurnitureFittings 2024-03-31 09912038 core:OfficeEquipment 2024-03-31 09912038 core:AfterOneYear 2024-03-31 09912038 core:WithinOneYear 2024-03-31 09912038 core:ListedExchangeTraded 2024-03-31 09912038 core:UnlistedNon-exchangeTraded 2024-03-31 09912038 core:ShareCapital 2024-03-31 09912038 core:SharePremium 2024-03-31 09912038 core:RevaluationReserve 2024-03-31 09912038 core:OtherReservesSubtotal 2024-03-31 09912038 core:RetainedEarningsAccumulatedLosses 2024-03-31 09912038 core:NetGoodwill 2023-03-31 09912038 core:IntangibleAssetsOtherThanGoodwill 2023-03-31 09912038 core:LandBuildings 2023-03-31 09912038 core:PlantMachinery 2023-03-31 09912038 core:Vehicles 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JUNIPER LOUISE LTD

Registered Number
09912038
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

JUNIPER LOUISE LTD
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | DALE, Zoe Catherine
| LUSH, Andrew John
| LUSH, Christine
| LUSH, Daniel John
| LUSH, Richard James

Registered Address | 42 Lytton Road
| Barnet
| EN5 5BY

Registered Number | 09912038 (England and Wales)

JUNIPER LOUISE LTD
Statement of Financial Position
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
ASSETS |  |  |  |  |  |  |  |
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 1,042 |  |  |  | 2,083
Investment property | 4 |  |  | 555,552 |  |  |  | 555,552
|  |  |  | 556,594 |  |  |  | 557,635
Current assets |  |  |  |  |  |  |  |
Debtors |  | 4,248 |  |  |  | 4,021 |  |
Current asset investments | 5 | 55,408 |  |  |  | 55,408 |  |
Cash at bank and in hand |  | 45,895 |  |  |  | 55,319 |  |
|  | 105,551 |  |  |  | 114,748 |  |
|  |  |  | 105,551 |  |  |  | 114,748
|  |  |  | 662,145 |  |  |  | 672,383
CAPITAL, RESERVES AND LIABILITIES |  |  |  |  |  |  |  |
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 402 |  |  |  | 402
Revaluation reserve |  |  |  | 13,590 |  |  |  | 13,590
Profit and loss account |  |  |  | 4,517 |  |  |  | 2,570
|  |  |  | 18,509 |  |  |  | 16,562
Liabilities |  |  |  |  |  |  |  |
Creditors amounts falling due within one year | 6 |  |  | 639,106 |  |  |  | 651,291
Provisions for liabilities | 7 |  |  | (4,530) |  |  |  | (4,530)
|  |  |  | 662,145 |  |  |  | 672,383

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 24 December 2025, and are signed on its behalf by:
LUSH, Christine Director Registered Company No. 09912038

JUNIPER LOUISE LTD
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| 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.

| Deferred tax
--- | ---
| 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.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Fixtures and fittings | 4
| Office Equipment | 4

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. 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.

| Investment property
--- | ---
| The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 0

3. | Tangible fixed assets
--- | ---

|  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 24 | 178 |  | 3,988 |  | 4,166
| At 31 March 25 | 178 |  | 3,988 |  | 4,166
| Depreciation and impairment
| At 01 April 24 | 89 |  | 1,994 |  | 2,083
| Charge for year | 44 |  | 997 |  | 1,041
| At 31 March 25 | 133 |  | 2,991 |  | 3,124
| Net book value
| At 31 March 25 | 45 |  | 997 |  | 1,042
| At 31 March 24 | 89 |  | 1,994 |  | 2,083

4. | Investment property
--- | ---

|  | £
| Fair value at 01 April 24 | 555,552
| At 31 March 25 | 555,552

5. | Current asset investments
--- | ---

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 5,279 |  | 5,566
| Taxation and social security | 1,011 |  | 4,967
| Other creditors | 627,929 |  | 633,418
| Accrued liabilities and deferred income | 4,887 |  | 7,340
| Total | 639,106 |  | 651,291

7. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 4,530 |  | 4,530
| Total | 4,530 |  | 4,530

8. | Related party transactions
--- | ---
| At the balance sheet date, the company was owed £300 (2024: £300) by Nilerose Enterprises LLP, a related party by virtue of the fact that it is under common control. As at the balance sheet date, the company owed £613,324 (2024: £618,964) to the directors. This is an interest-free loan and repayable of demand.