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Company No: 14662761 (England and Wales)

# JULIAN & SONS (TOPCO) LIMITED

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

JULIAN & SONS (TOPCO) LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

JULIAN & SONS (TOPCO) LIMITED

## BALANCE SHEET

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

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 30.09.2025 |  | 30.09.2024
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 3,603,757 |  | 3,603,757
|  | 3,603,757 |  | 3,603,757
Current assets |  |  |  |
Debtors | 4 | 2,683,663 |  | 3,021,943
Cash at bank and in hand |  | 20,466 |  | 37,875
|  | 2,704,129 |  | 3,059,818
Creditors: amounts falling due within one year | 5 | ( 59,284) |  | ( 202,400)
Net current assets |  | 2,644,845 |  | 2,857,418
Total assets less current liabilities |  | 6,248,602 |  | 6,461,175
Creditors: amounts falling due after more than one year | 6 | ( 460,700) |  | ( 863,434)
Net assets |  | 5,787,902 |  | 5,597,741
Capital and reserves |  |  |  |
Called-up share capital | 7 | 7,312 |  | 7,312
Profit and loss account |  | 5,780,590 |  | 5,590,429
Total shareholders' funds |  | 5,787,902 |  | 5,597,741

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 members have 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 (Topco) Limited (registered number: 14662761) 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 (TOPCO) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
JULIAN & SONS (TOPCO) 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 period, unless otherwise stated.

##### General information and basis of accounting

Julian & Sons (Topco) 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, St. Blazey, Par, PL24 2LZ, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include 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 £.

##### Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption in section 399 of the Companies Act 2006 not to prepare consolidated accounts, because the group it heads qualifies as small. The financial statements present information about the Company as an individual entity only.

##### Dividend income

Dividend income is recognised when the company's right to receive payment has been established.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

#### 2. Employees

| 30.09.2025 |  | 30.09.2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 0 |  | 0

#### 3. Fixed asset investments

Investments in subsidiaries

| 30.09.2025
| £
Cost |
At 01 October 2024 | 3,603,757
At 30 September 2025 | 3,603,757
Carrying value at 30 September 2025 | 3,603,757
Carrying value at 30 September 2024 | 3,603,757

Investments in shares

Name of entity | Registered office | Principal activity | Class of shares | Ownership 30.09.2025
Julian & Son Limited | 42 Station Road, St Blazey, Par, Cornwall, PL24 2LZ | Retail sale of furnitures and furnishings | Ordinary | 100.00%
Julian & Sons (Property) Limited | 42 Station Road, St Blazey, Par, Cornwall, PL24 2LZ | Management of investment properties | Ordinary | 100.00%

#### 4. Debtors

| 30.09.2025 |  | 30.09.2024
| £ |  | £
Amounts owed by Group undertakings | 2,682,710 |  | 3,021,353
Other debtors | 953 |  | 590
| 2,683,663 |  | 3,021,943

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

| 30.09.2025 |  | 30.09.2024
| £ |  | £
Bank loans (secured) | 34,748 |  | 177,365
Accruals | 24,536 |  | 25,035
| 59,284 |  | 202,400

Bank loans are secured by a fixed and a floating charge on the freehold property and assets of the company.

#### 6. Creditors: amounts falling due after more than one year

| 30.09.2025 |  | 30.09.2024
| £ |  | £
Bank loans | 0 |  | 402,734
Other creditors | 460,700 |  | 460,700
| 460,700 |  | 863,434

#### 7. Called-up share capital

| 30.09.2025 |  | 30.09.2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
3,656 Ordinary shares of £ 1.00 each | 3,656 |  | 3,656
3,656 Ordinary A shares of £ 1.00 each | 3,656 |  | 3,656
| 7,312 |  | 7,312

#### 8. Related party transactions

Transactions with entities in which the entity itself has a participating interest

| 30.09.2025 |  | 30.09.2024
| £ |  | £
Amounts due from Julian and Son Ltd | 4,802 |  | 4,836
Amounts due from Julian & Sons (Property) Ltd | 2,677,908 |  | 3,016,518