Registered number
07415153
Juliff Homes Limited
Unaudited Filleted Accounts
30 April 2025
Latimers
charatered accountants and tax advisors
como house, como road
malvern
worcs
wr14 2th
01905 29348

Juliff Homes Limited
Registered number: | 07415153
Balance Sheet
as at 30 April 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 23,830 |  |  | 38,227
Investments | 4 |  |  | 2,975,542 |  |  | 1,929,542
|  |  |  | 2,999,372 |  |  | 1,967,769
Current assets
Stocks |  |  | 1,277,290 |  |  | 1,483,049
Debtors | 5 |  | 504,201 |  |  | 13,586
Cash at bank and in hand |  |  | 2,000 |  |  | 1,336,862
|  |  | 1,783,491 |  |  | 2,833,497
Creditors: amounts falling due within one year | 6 |  | (352,967) |  |  | (430,120)
Net current assets |  |  |  | 1,430,524 |  |  | 2,403,377
Total assets less current liabilities |  |  |  | 4,429,896 |  |  | 4,371,146
Provisions for liabilities |  |  |  | (15,223) |  |  | (9,245)
Net assets |  |  |  | 4,414,673 |  |  | 4,361,901
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Non distributable reserve | 7 |  |  | 463,462 |  |  | 434,962
Profit and loss account |  |  |  | 3,951,111 |  |  | 3,926,839
Shareholder's funds |  |  |  | 4,414,673 |  |  | 4,361,901
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.
L R Juliff
Director
Approved by the board on 27 January 2026

Juliff Homes Limited
Notes to the Accounts
for the year ended 30 April 2025
1 | Accounting policies
| 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).
| 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. Revenue on residential property development is recognised when the significant rewards of ownership have been transferred to the purchaser and is recognised on legal completion. Where properties are accepted in part exchange the net proceeds on subsequent sale are recognised through cost of sales on legal completion.
| 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 | over 50 years
| Leasehold land and buildings | over the lease term
| Plant and machinery | over 5 years
| Fixtures, fittings, tools and equipment | over 5 years
| Investment Property
| Investment properties, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently , it is measured at fair value at the reporting end date. 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.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 0 |  | 0
3 | Tangible fixed assets
|  | Plant & machinery |  | Equipment |  | Motor vehicles |  | Total
£ | £ | £ | £
| Cost
| At 1 May 2024 | 50,540 |  | 16,639 |  | 36,939 |  | 104,118
| Additions | 1,650 |  | - |  | - |  | 1,650
| Disposals | - |  | (648) |  | - |  | (648)
| At 30 April 2025 | 52,190 |  | 15,991 |  | 36,939 |  | 105,120
| Depreciation
| At 1 May 2024 | 44,207 |  | 8,706 |  | 12,978 |  | 65,891
| Charge for the year | 6,016 |  | 2,644 |  | 7,387 |  | 16,047
| On disposals | - |  | (648) |  | - |  | (648)
| At 30 April 2025 | 50,223 |  | 10,702 |  | 20,365 |  | 81,290
| Net book value
| At 30 April 2025 | 1,967 |  | 5,289 |  | 16,574 |  | 23,830
| At 30 April 2024 | 6,333 |  | 7,933 |  | 23,961 |  | 38,227
4 | Investment property
Other
investments
£
| Cost
| At 1 May 2024 | 1,929,542
| Additions | 1,008,000
| Revaluation | 38,000
| At 30 April 2025 | 2,975,542
| Historical cost
| At 1 May 2024 | 1,494,580
| At 30 April 2025 | 2,502,580
| The fair value of the investment properties has been arrived at on the basis of a valuation carried out by the director of the company and has been made on an open market basis.
5 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | 504,201 |  | 13,586
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 33,105 |  | 94,320
| Taxation and social security costs | 27,585 |  | 174,245
| Other creditors | 292,277 |  | 161,555
|  |  |  |  |  | 352,967 |  | 430,120
7 | Non distributable reserve | 2025 |  | 2024
£ | £
| At 1 May 2024 | 434,962 |  | 434,962
| Investment property fair value movement for year transferred from profit and loss reserve |  | 28,500 |  | -
| At 30 April 2025 | 463,462 |  | 434,962
8 | Related party transactions
| Juliff Brickwork has advanced an interest free loan to Juliff Homes Limited. The amount outstanding at 30th April 2025 was £167148 (2023 £115739) and is repayable on demand. Juliff Brickwork is also controlled by L R Juliff
| Juliff Homes has advanced a loan to Juliff Developments Limited. The amount outstanding at 30th April 2025 was £477648 (2024 - nil) and is repayable on demand. The loan is interest free but Juliff Homes retains the right to charge interest on giving due notice. Juliff Developments is owned by Mr Juliff's son.
9 | Controlling party
| L R Juliff is the ultimate controlling party by virtue of his shareholding in the company
10 | Other information
| Juliff Homes Limited is a private company limited by shares and incorporated in England. Its registered office is:
| Latimers
| Como House, Como Road
| Malvern
| Worcs
| WR14 2TH

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