Company registration number 14782291 (England and Wales)
Junction 2 Holdings Limited
Unaudited Financial Statements
For the year ended 30 April 2026
Junction 2 Holdings Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
Junction 2 Holdings Limited
Statement Of Financial Position
As at 30 April 2026
30 April 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investment property
3
3,605,000
3,605,000
Investments
4
2,249,999
2,249,999
5,854,999
5,854,999
Current assets
Debtors
5
14,525
-
0
Cash at bank and in hand
57,655
1
72,180
1
Creditors: amounts falling due within one year
6
(25,579)
-
0
Net current assets
46,601
1
Net assets
5,901,600
5,855,000
Capital and reserves
Called up share capital
5,855,000
5,855,000
Profit and loss reserves
46,600
-
0
Total equity
5,901,600
5,855,000
Junction 2 Holdings Limited
Statement Of Financial Position (continued)
As at 30 April 2026
30 April 2026
- 2 -

For the financial year ended 30 April 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 6 August 2026 and are signed on its behalf by:
Mr P S Pnaiser
Director
Company registration number 14782291 (England and Wales)
Junction 2 Holdings Limited
Notes to the financial statements
For the year ended 30 April 2026
- 3 -
1
Accounting policies
Company information

Junction 2 Holdings Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

1.1
Basis of preparation

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.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers 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.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.3
Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

1.4
Fixed asset investments

Investments in subsidiary undertakings are recognised at cost.

1.5
Taxation

The 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 net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Junction 2 Holdings Limited
Notes to the financial statements (continued)
For the year ended 30 April 2026
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

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

2026
2025
Number
Number
Total
3
0
3
Investment property
2026
£
Fair value
At 1 May 2025 and 30 April 2026
3,605,000

4
Fixed asset investments
2026
2025
£
£
Shares in group undertakings and participating interests
2,249,999
2,249,999
Junction 2 Holdings Limited
Notes to the financial statements (continued)
For the year ended 30 April 2026
- 5 -
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
12,426
-
0
Amounts owed by group undertakings
2,099
-
0
14,525
-
6
Creditors: amounts falling due within one year
2026
2025
£
£
Corporation tax
14,467
-
0
Other taxation and social security
1,876
-
0
Other creditors
9,236
-
0
25,579
-
0
7
Related party transactions

During the previous year the company acquired the whole of the share capital of Junction 2 Interiors Limited, a company previously owned by the directors, in exchange for th e issue of £2,249,999 of Ordinary shares, and it acquired property from a partnership consisting of some of the directors in exchange for th e issue of £3,605,000 of Preference shares.

8
Directors' transactions

At the end of the year the amount owed to the directors was £7,736 (2025: £nil).

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