Company registration number 07719969 (England and Wales)
ST JULIAN'S SECURITIES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ST JULIAN'S SECURITIES LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 6
ST JULIAN'S SECURITIES LIMITED
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ST JULIAN'S SECURITIES LIMITED FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of St Julian's Securities Limited for the period ended 30 September 2025 set out on pages 2 to 6 from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of St Julian's Securities Limited, as a body, in accordance with the terms of our engagement letter dated 7 June 2021. Our work has been undertaken solely to prepare for your approval the financial statements of St Julian's Securities Limited and state those matters that we have agreed to state to the b oard of d irectors of St Julian's Securities Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than St Julian's Securities Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that St Julian's Securities Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of St Julian's Securities Limited. You consider that St Julian's Securities Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of St Julian's Securities Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Spencer Gardner Dickins Limited
Chartered Accountants
3 Coventry Innovation Village
Cheetah Road
Coventry
CV1 2TL
16 April 2026
ST JULIAN'S SECURITIES LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -
30 September 2025
31 March 2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Investments
3
101,093
1,099
Current assets
Debtors
4
4,342,253
4,443,622
Cash at bank and in hand
2,638
6,497
4,344,891
4,450,119
Creditors: amounts falling due within one year
5
(573,424)
(421,774)
Net current assets
3,771,467
4,028,345
Net assets
3,872,560
4,029,444
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
3,872,460
4,029,344
Total equity
3,872,560
4,029,444

For the financial period ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the period in question 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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 16 April 2026 and are signed on its behalf by:
A C Benfield
Director
Company registration number 07719969 (England and Wales)
ST JULIAN'S SECURITIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

St Julian's Securities Limited is a private company limited by shares incorporated in England and Wales. The registered office is Camelot, Church Road, Gaydon, Warwick, Warwickshire, CV35 0EZ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

The financial statements have been prepared on the going concern basis true. T he directors have a reasonable expectation that the company will continue in operational existence for the foreseeable future.

1.3
Reporting period

The financial statements cover the 18 month period ended 30 September 2025, following a change in the entity’s reporting period. The change was made to align with statutory reporting requirements. Comparative information is presented for the year ended 31 March 2024; as a result of the different period lengths, comparative amounts are not entirely comparable with those of the current period.

1.4
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.5
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

ST JULIAN'S SECURITIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
2
2
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
1,099
1,099
Other investments other than loans
99,994
-
0
101,093
1,099
ST JULIAN'S SECURITIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
3
Fixed asset investments
(Continued)
- 5 -
Movements in fixed asset investments
Shares in subsidiaries
Other investments
Total
£
£
£
Cost or valuation
At 1 April 2024
1,099
-
1,099
Transfer from Other Debtors
-
99,994
99,994
At 30 September 2025
1,099
99,994
101,093
Carrying amount
At 30 September 2025
1,099
99,994
101,093
At 31 March 2024
1,099
-
1,099
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
4,342,253
4,343,628
Other debtors
-
0
99,994
4,342,253
4,443,622
5
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
565,724
405,724
Accruals and deferred income
7,700
16,050
573,424
421,774
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
7
Related party transactions
Transactions with related parties

During the period the company entered into the following transactions with related parties:

ST JULIAN'S SECURITIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
7
Related party transactions
(Continued)
- 6 -

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due to related parties
£
£
Other related parties
465,711
405,711
Other information

The company has taken advantage of the exemption under the terms of FRS 102 not to disclose related party transactions with wholly owned subsidiaries within the group.

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