IRIS Accounts Production v25.3.0.601 15386955 director 1.1.25 31.12.25 31.12.25 0 0 false true false false true false Ordinary 100.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 15386955 2024-12-31 15386955 2025-12-31 15386955 2025-01-01 2025-12-31 15386955 2024-01-03 15386955 2024-01-04 2024-12-31 15386955 2024-12-31 15386955 ns15:EnglandWales 2025-01-01 2025-12-31 15386955 ns14:PoundSterling 2025-01-01 2025-12-31 15386955 ns10:Director1 2025-01-01 2025-12-31 15386955 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 15386955 ns10:SmallEntities 2025-01-01 2025-12-31 15386955 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 15386955 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 15386955 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 15386955 ns10:FullAccounts 2025-01-01 2025-12-31 15386955 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 15386955 ns10:RegisteredOffice 2025-01-01 2025-12-31 15386955 ns5:CurrentFinancialInstruments 2025-12-31 15386955 ns5:CurrentFinancialInstruments 2024-12-31 15386955 ns5:Non-currentFinancialInstruments 2025-12-31 15386955 ns5:Non-currentFinancialInstruments 2024-12-31 15386955 ns5:ShareCapital 2025-12-31 15386955 ns5:ShareCapital 2024-12-31 15386955 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 15386955 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 15386955 ns10:OrdinaryShareClass1 2025-12-31

REGISTERED NUMBER: 15386955 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Julius Lumsden Ltd

| Julius Lumsden Ltd (Registered number: 15386955) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Julius Lumsden Ltd |

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | J Lumsden

| REGISTERED OFFICE: | 59 High Street

| Selsey

| Chichester

| West Sussex

| PO20 0RB

| REGISTERED NUMBER: | 15386955 (England and Wales)

| ACCOUNTANTS: | Hardcastle Burton LLP

| Lake House

| Market Hill

| Royston

| Hertfordshire

| SG8 9JN

| Julius Lumsden Ltd (Registered number: 15386955) |

Balance Sheet

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

CURRENT ASSETS

Cash at bank | 223 |  | 315 |  |

CREDITORS

Amounts falling due within one year | 4 | - |  | 600 |  |

NET CURRENT ASSETS/(LIABILITIES) | 223 |  | (285 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 223 |  | (285 | ) |

CREDITORS

Amounts falling due after more than one year | 5 | 3,190 |  | 2,682 |  |

NET LIABILITIES | (2,967 | ) | (2,967 | ) |

CAPITAL AND RESERVES

Called up share capital | 6 | 100 |  | 100 |  |

Retained earnings | (3,067 | ) | (3,067 | ) |

SHAREHOLDERS' FUNDS | (2,967 | ) | (2,967 | ) |

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

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

The director acknowledges his 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 director and authorised for issue on 9 February 2026 and were signed by:

J Lumsden - Director

| Julius Lumsden Ltd (Registered number: 15386955) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Julius Lumsden Ltd 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.

| The company did not trade in 2025, although there is a possibility that it could trade again in the future. The director is happy to continue supporting the company during this period. Therefore the accounts have been prepared on a going concern basis.

| The company was dormant throughout the year ended 31 December 2025. However, reference to information relating to the period ended 31 December 2024 has been made where appropriate.

| Turnover

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

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

| Basic financial assets

| Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Basic financial liabilities

| Basic financial liabilities, including creditors and loans that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| 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 balance sheet date.

| Julius Lumsden Ltd (Registered number: 15386955) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 NIL (2024 - NIL).

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Accrued expenses | - |  | 600 |  |

5. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Directors' loan accounts | 3,190 |  | 2,682 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 100 | Ordinary | 100 | 100 |  | 100 |  |