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Company No: 11566990 (England and Wales)

# JULIAN & SONS (PROPERTY) LIMITED

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

JULIAN & SONS (PROPERTY) LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

JULIAN & SONS (PROPERTY) LIMITED

## BALANCE SHEET

As at 30 September 2025
JULIAN & SONS (PROPERTY) LIMITED

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 3,815,057 |  | 3,897,088
|  | 3,815,057 |  | 3,897,088
Current assets |  |  |  |
Debtors | 4 | 48,622 |  | 127,823
Cash at bank and in hand |  | 874 |  | 1,060
|  | 49,496 |  | 128,883
Creditors: amounts falling due within one year | 5 | ( 2,751,561) |  | ( 3,083,376)
Net current liabilities |  | (2,702,065) |  | (2,954,493)
Total assets less current liabilities |  | 1,112,992 |  | 942,595
Net assets |  | 1,112,992 |  | 942,595
Capital and reserves |  |  |  |
Called-up share capital | 6 | 100 |  | 100
Profit and loss account |  | 1,112,892 |  | 942,495
Total shareholder's funds |  | 1,112,992 |  | 942,595

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Julian & Sons (Property) Limited (registered number: 11566990) were approved and authorised for issue by the Board of Directors on 30 March 2026. They were signed on its behalf by:

A Thomas Director |

JULIAN & SONS (PROPERTY) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
JULIAN & SONS (PROPERTY) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Julian & Sons (Property) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 42 Station Road, Par, PL24 2LZ, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover comprises the fair value of the consideration received or receivable for the rental of assets in the ordinary course of the company’s activities.

##### Taxation

Current tax
Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

##### Tangible fixed assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Julian & sons (Property) Limited has chosen to treat investment properties as property, plant and equipment as rented to group company.
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives. The Building element of Land and Buildings is depreciated as below but the land element is not depreciated:

Land and buildings | 50 years straight line
Leasehold improvements | depreciated over the life of the lease

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Leases

The Company as lessor
Rental income from operating leases is recognised on a straight-line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight-line basis over the lease term.

##### Financial instruments

The company holds the following financial instruments:
•Short term trade and other debtors and creditors; and
•Cash and bank balances.
All financial instruments are classified as basic.
The company has chosen to apply the recognition and measurement principles in FRS102.
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.
Such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.
Bank loans are initially measured at transaction price, including transaction costs, and are subsequently carried at amortised cost using the effective interest method.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 0 |  | 0

#### 3. Tangible assets

| Land and buildings |  | Leasehold improve- ments |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 October 2024 | 4,241,863 |  | 138,925 |  | 4,380,788
At 30 September 2025 | 4,241,863 |  | 138,925 |  | 4,380,788
Accumulated depreciation |  |  |  |  |
At 01 October 2024 | 408,766 |  | 74,934 |  | 483,700
Charge for the financial year | 68,137 |  | 13,894 |  | 82,031
At 30 September 2025 | 476,903 |  | 88,828 |  | 565,731
Net book value |  |  |  |  |
At 30 September 2025 | 3,764,960 |  | 50,097 |  | 3,815,057
At 30 September 2024 | 3,833,097 |  | 63,991 |  | 3,897,088

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Amounts owed by Group undertakings | 3,776 |  | 110,665
Other debtors | 44,846 |  | 17,158
| 48,622 |  | 127,823

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Amounts owed to Parent undertakings | 2,677,908 |  | 3,016,518
Taxation and social security | 71,199 |  | 63,570
Other creditors | 2,454 |  | 3,288
| 2,751,561 |  | 3,083,376

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 7. Related party transactions

Transactions with owners holding a participating interest in the entity

| 2025 |  | 2024
| £ |  | £
Amounts owed to Julian & Sons (Topco) Limited | (2,677,908) |  | (3,016,518)

During the year, loan repayments amounting to £339,200 and expenses of £590 were made to Julian & Sons (Topco) Limited

Other related party transactions

| 2025 |  | 2024
| £ |  | £
Amounts owed from Julian & Sons Limited | 3,776 |  | 110,665

During the year, loan repayments amounting to £23,593 and expenses of £130,482 were made on behalf of Julian & Sons Limited

#### 8. Ultimate controlling party

Parent Company:

Julian & Sons (Topco) Limited
42 Station Road, Par, Cornwall, United Kingdom, PL24 2LZ