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Registered number: 12673665
Joules & Pierre Ltd
Financial Statements
For The Year Ended 30 June 2025
J W Hugill - Accountants
Suite 4203
Belasis Business Centre
Billingham
Durham
TS23 4EA
Joules & Pierre Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Joules & Pierre Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 12673665

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 75,098 |  | -
|  |  | 75,098 |  | -
CURRENT ASSETS
Debtors | 5 | 152,971 |  | 147,166 |
Cash at bank and in hand |  | 42,414 |  | 40,681 |
|  | 195,385 |  | 187,847 |
Creditors: Amounts Falling Due Within One Year | 6 | (145,690 ) |  | (140,378 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 49,695 |  | 47,469
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 124,793 |  | 47,469
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (59,287 ) |  | -
NET ASSETS |  |  | 65,506 |  | 47,469
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 65,504 |  | 47,467
SHAREHOLDERS' FUNDS |  |  | 65,506 |  | 47,469

Page 1
Page 2
Joules & Pierre Ltd
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Peter Aldridge Director
30/11/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Joules & Pierre Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Joules & Pierre Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12673665 . The registered office is 17 Fulthorpe Grove, Wynyard, Billingham, Cleveland, TS22 5QZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 20% of cost

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Joules & Pierre Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Tangible Assets

| Motor Vehicles
--- | ---
| £
Cost
As at 1 July 2024 | 7,200
Additions | 81,925
Disposals | (7,200 )
As at 30 June 2025 | 81,925
Depreciation
As at 1 July 2024 | 7,200
Provided during the period | 6,827
Disposals | (7,200 )
As at 30 June 2025 | 6,827
Net Book Value
As at 30 June 2025 | 75,098
As at 1 July 2024 | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 135,738 |  | 126,813
Other debtors | 17,233 |  | 20,353
| 152,971 |  | 147,166

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 8,780 |  | -
Trade creditors | 68,777 |  | 72,911
Corporation tax | 431 |  | 10,966
Other taxes and social security | 7,062 |  | 10,026
Other creditors | 6,014 |  | 39,000
Directors' loan accounts | 54,626 |  | 7,475
| 145,690 |  | 140,378

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 59,287 |  | -

Page 4
Page 5
Joules & Pierre Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 8,780 |  | -
Later than one year and not later than five years | 59,287 |  | -
| 68,067 |  | -
| 68,067 |  | -

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5