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Registered number: 12122100 JULY FIFTEENTH LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
JULY FIFTEENTH LIMITED REGISTERED NUMBER: 12122100 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 1 |  | 1
Investment property | 5 |  | 6,380,434 |  | 6,232,199
|  |  | 6,380,435 |  | 6,232,200
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 6 | 32,816 |  | 34,691 |
Debtors: amounts falling due within one year | 6 | 9,685 |  | 8,672 |
Cash at bank and in hand | 7 | 3,402 |  | 29,279 |
|  | 45,903 |  | 72,642 |
Creditors: amounts falling due within one year | 8 | (3,713,252) |  | (3,544,730) |
Net current liabilities |  |  | (3,667,349) |  | (3,472,088)
Total assets less current liabilities |  |  | 2,713,086 |  | 2,760,112
Creditors: amounts falling due after more than one year | 9 |  | (1,222,007) |  | (1,203,707)
Net assets |  |  | 1,491,079 |  | 1,556,405
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Other reserves |  |  | 1,760,376 |  | 1,760,376
Profit and loss account |  |  | (269,397) |  | (204,071)
|  |  | 1,491,079 |  | 1,556,405
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JULY FIFTEENTH LIMITED REGISTERED NUMBER: 12122100 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
A Kissin
Director
Date: 7 May 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
JULY FIFTEENTH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
July Fifteenth Limited is a private company, limited by shares, domiciled in England and Wales (registration number: 12122100). The registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. As a result, the directors consider it appropriate to prepare the financial statements on a going concern basis. Accordingly the directors have continued to prepare the financial statements on the going concern basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
JULY FIFTEENTH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2025 | 1
| At 31 December 2025 | 1
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JULY FIFTEENTH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 January 2025 | 6,232,199
| Additions at cost | 148,235
| At 31 December 2025 | 6,380,434
The 2025 valuations were made by the Directors, on an open market value basis.
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Prepayments and accrued income | 32,816 | 34,691
|  | 32,816 | 34,691
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | - | 514
| Amounts owed by group undertakings | 3,445 | 2,156
| Prepayments and accrued income | 6,240 | 6,002
|  | 9,685 | 8,672
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 3,402 | 29,279
|  | 3,402 | 29,279
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JULY FIFTEENTH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 6,348 | 11,449
| Amounts owed to group undertakings | 2,915,722 | 2,923,774
| Other creditors | 773,665 | 597,892
| Accruals and deferred income | 17,517 | 11,615
|  | 3,713,252 | 3,544,730
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 787,602 | 787,602
| Other creditors | 434,405 | 416,105
|  | 1,222,007 | 1,203,707
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due after more than 5 years |  |
| Bank loans | 787,602 | 787,602
|  | 787,602 | 787,602
|  | 787,602 | 787,602
11. | Controlling party
The ultimate controlling party is Arigato Limited, a company incorporated in England and Wales.
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