Company Registration No. 09507800 (England and Wales)
JUNIPER GROUP LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
JUNIPER GROUP LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
JUNIPER GROUP LIMITED
BALANCE SHEET
AS AT
31 JANUARY 2026
31 January 2026
1
2026
2025
Notes
£
£
£
£
Fixed assets
Investments
3
2,022,892
2,022,891
Current assets
Debtors
5
4,117,468
3,879,703
Cash at bank and in hand
373,564
-
0
4,491,032
3,879,703
Creditors: amounts falling due within one year
6
(1,288,711)
(1,620,049)
Net current assets
3,202,321
2,259,654
Total assets less current liabilities
5,225,213
4,282,545
Creditors: amounts falling due after more than one year
7
(316,182)
(375,168)
Net assets
4,909,031
3,907,377
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
4,908,931
3,907,277
Total equity
4,909,031
3,907,377
JUNIPER GROUP LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JANUARY 2026
31 January 2026
2

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

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 5 August 2026 and are signed on its behalf by:
Mr K Burnett
Director
Company Registration No. 09507800
JUNIPER GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
3
1
Accounting policies
Company information

Juniper Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is Charlotte House, 500 Charlotte Road, Sheffield, S2 4ER.

1.1
Reporting period

The entity's reporting period had been extended to 18 months to 31 January 2025. This has been done for administrative purposes and all subsidiary companies reporting period have been aligned with Juniper Group making the comparative figures presented in these accounts not entirely comparable.

1.2
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.

1.3
Turnover

Revenue comprises management services provided to subsidiaries net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities 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.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

JUNIPER GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
4
1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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.

JUNIPER GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
5
1.8
Derivatives

Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to fair value at each reporting end date. The resulting gain or loss is recognised in profit or loss immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in profit or loss depends on the nature of the hedge relationship.

A derivative with a positive fair value is recognised as a financial asset, whereas a derivative with a negative fair value is recognised as a financial liability.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.12
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

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

2026
2025
Number
Number
Total
5
5
3
Fixed asset investments
2026
2025
£
£
Shares in group undertakings and participating interests
2,022,892
2,022,891
JUNIPER GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
3
Fixed asset investments
(Continued)
6
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 February 2025
2,022,891
Additions
1
At 31 January 2026
2,022,892
Carrying amount
At 31 January 2026
2,022,892
At 31 January 2025
2,022,891
4
Subsidiaries

Details of the company's subsidiaries at 31 January 2026 are as follows:

Name of undertaking
Address
Class of
% Held
shares held
Direct
Charav Limited
1
Ordinary
100.00
DS Automobiles Limited
1
Ordinary
90.00
DSA Group Holdings Limited
1
Ordinary
90.00
WTR Limited
2
Ordinary
90.00
German Autocentre Limited
1
Ordinary
100.00

Registered office addresses (all UK unless otherwise indicated):

1
Charlotte House, 500 Charlotte Road, Sheffield, S2 4ER
2
Unit 7, Keetona Works, Coleford Road, Sheffield, S9 5PH
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
4,102,968
3,879,703
Other debtors
14,500
-
0
4,117,468
3,879,703
JUNIPER GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
7
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
93,901
436,725
Amounts owed to group undertakings
-
0
1,883
Taxation and social security
15,382
1,159
Other creditors
1,179,428
1,180,282
1,288,711
1,620,049

The aggregate amount of creditors for which security has been given amounted to £93,901 (2025 - £95,389).

7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
316,182
375,168

The aggregate amount of creditors for which security has been given amounted to £3 16,182 (202 3 - £375,168).

8
Related party transactions
Transactions with related parties

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

Purchases
Purchases
2026
2025
£
£
Entities over which the entity has control, joint control or significant influence
12,000
18,000
Management charge income
2026
2025
£
£
Entities over which the entity has control, joint control or significant influence
154,013
85,000
JUNIPER GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
8
Related party transactions
(Continued)
8

The following amounts were outstanding at the reporting end date:

2026
2025
Amounts due to related parties
£
£
Entities over which the entity has control, joint control or significant influence
167,489
92,021
Key management personnel
1,011,417
1,089,729
2026
2025
Amounts due from related parties
£
£
Entities over which the entity has control, joint control or significant influence
409,783
3,897,703
Other related parties
3,693,185
-

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