Company registration number: 07731421
Annual report and unaudited financial statements
for the year ended 31 August 2025
for
Davies Julius Ltd.
Pages for filing with the Registrar
Davies Julius Ltd.
Chartered Certified Accountants' Report to the Director for the preparation of the
unaudited financial statements
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Davies Julius Ltd. for the year ended 31 August 2025 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company's accounting records and from information and explanations you have given us.
As a member firm of the Association of Chartered Certified Accountants (ACCA), we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.
This report is made solely to the Director of Davies Julius Ltd., in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Davies Julius Ltd. and state those matters that we have agreed to state to them in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Davies Julius Ltd. and its Director for our work, or for this report.
It is your duty to ensure that Davies Julius Ltd. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Davies Julius Ltd.. You consider that Davies Julius Ltd. is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Davies Julius Ltd.. 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 financial statements.
Argon & Krypton Consulting
Unit 6
Town Quay Wharf
Abbey Road
Barking
Essex
IG11 7BZ
United Kingdom
Date: 29 May 2026
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Company registration number: 07731421
Davies Julius Ltd.
Balance sheet
as at 31 August 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 53,331 30,566
53,331 30,566
Current assets
Stocks 33,872 33,872
Debtors 23,669 20,433
Investments 42,731 42,731
100,272 97,036
Creditors: amounts falling due within one
year 		(88,192) (88,091)
Net current assets 12,080 8,945
Total assets less current liabilities 65,411 39,511
Creditors: Amounts falling due after more
than one year 		(7,653) (8,198)
Accruals and deferred income - 17,969
NET ASSETS 57,758 49,282
Capital and reserves
Called up share capital 10 10
Other reserves 46,706 46,706
Profit and loss account 11,042 2,566
TOTAL EQUITY 57,758 49,282
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 07731421
Davies Julius Ltd.
Balance sheet - continued
as at 31 August 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Mrs J Julius, Director
29 May 2026
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Davies Julius Ltd.
Notes to the financial statements
for the year ended 31 August 2025
1 Company information
Davies Julius Ltd. is a private company registered in England and Wales. Its registered number is 07731421. The company is limited by shares. Its registered office is 2 Mcarthur Drive, Kings Hill, West Malling, London, ME19 4GW.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Motor vehicles - 20% straight line
Computer equipment - 25% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Davies Julius Ltd.
Notes to the financial statements - continued
for the year ended 31 August 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3 Average number of employees
During the year the average number of employees was 2 (2024 - 2).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 September 2024 40,151
Additions 26,586
At 31 August 2025 66,737
Depreciation
At 1 September 2024 9,585
Charge for year 3,821
At 31 August 2025 13,406
Net book value
At 31 August 2025 53,331
At 31 August 2024 30,566
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