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Registration number: 00407205

Geo F Trumper of Jermyn Street Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 January 2026

Geo F Trumper of Jermyn Street Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Geo F Trumper of Jermyn Street Limited

Company Information

Directors | Ms P Bersch Mr S Cherchi-Bersch

Company secretary | Ms P Bersch

Registered office | 166 Fairbridge Road London United Kingdom N19 3HT

Accountants | Sterling Grove Accountants Limited Chartered Certified AccountantsFawley House 2 Regatta Place Marlow Road Bourne End Buckinghamshire SL8 5TD

Geo F Trumper of Jermyn Street Limited

(Registration number: 00407205)
Balance Sheet as at 31 January 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 1,108 | 1,662
Current assets |  |  |
Stocks | 5 | 173,575 | 175,644
Debtors | 6 | 239,788 | 253,747
Cash at bank and in hand |  | 22,346 | 13,661
|  | 435,709 | 443,052
Creditors: Amounts falling due within one year | 7 | (60,156) | (66,579)
Net current assets |  | 375,553 | 376,473
Total assets less current liabilities |  | 376,661 | 378,135
Creditors: Amounts falling due after more than one year | 7 | - | (6,667)
Net assets |  | 376,661 | 371,468
Capital and reserves |  |  |
Called up share capital |  | 1,000 | 1,000
Retained earnings |  | 375,661 | 370,468
Shareholders' funds |  | 376,661 | 371,468

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 August 2026 and signed on its behalf by:

......................................... Ms P Bersch Company secretary and director

Geo F Trumper of Jermyn Street Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
166 Fairbridge Road
London
N19 3HT
United Kingdom

These financial statements were authorised for issue by the Board on 18 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Government grants

Government grants are recognised under the accrual model of grant recognition. This model requires the grant to be classified as either a revenue-based grant or a capital-based grant.
Government grants are recognised in profit or loss on a systematic basis over the periods in which the entity recognises expenses for the related costs for which the grants are intended to compensate.
Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Geo F Trumper of Jermyn Street Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and Fittings | 20% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Geo F Trumper of Jermyn Street Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Share based payments

The company operates an equity-settled, share-based compensation plan, under which the entity receives services from employees as consideration for equity instruments (options) of the entity. The fair value of the employee services received is measured by reference to the estimated fair value at the grant date of equity instruments granted and is recognised as an expense over the vesting period. The estimated fair value of the option granted is calculated using the Black Scholes option pricing model. The total amount expensed is recognised over the vesting period, which is the period over which all of the specified vesting conditions are to be satisfied.
The proceeds received net of any directly attributable transaction costs are credited to share capital (nominal value) and share premium when the options are exercised.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 11 (2025 - 10).

Geo F Trumper of Jermyn Street Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Plant and machinery £ | Total £
Cost or valuation
At 1 February 2025 | 33,278 | 143,587 | 22,165 | 199,030
At 31 January 2026 | 33,278 | 143,587 | 22,165 | 199,030
Depreciation
At 1 February 2025 | 33,278 | 141,925 | 22,165 | 197,368
Charge for the year | - | 554 | - | 554
At 31 January 2026 | 33,278 | 142,479 | 22,165 | 197,922
Carrying amount
At 31 January 2026 | - | 1,108 | - | 1,108
At 31 January 2025 | - | 1,662 | - | 1,662

Included within the net book value of land and buildings above is £Nil (2025 - £Nil) in respect of freehold land and buildings.

5 | Stocks

| 2026 £ | 2025 £
Other inventories | 173,575 | 175,644

6 | Debtors

Current | 2026 £ | 2025 £
Prepayments | 23,952 | 22,835
Other debtors | 215,836 | 230,912
| 239,788 | 253,747

Geo F Trumper of Jermyn Street Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings | 8 | 6,667 | 10,000
Trade creditors |  | 147 | (299)
Taxation and social security |  | 49,696 | 53,187
Accruals and deferred income |  | 2,450 | 2,500
Other creditors |  | 1,196 | 1,191
|  | 60,156 | 66,579

Creditors: amounts falling due after more than one year

| Note | 2026 £ | 2025 £
Due after one year |  |  |
Loans and borrowings | 8 | - | 6,667

8 | Loans and borrowings

Non-current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | - | 6,667

Current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | 6,667 | 10,000

9 | Related party transactions

During the year, the company bought goods for resale totalling £297,176 (2025: £261,817) from companies under common control, and sold goods (including accrued sales) for resale totalling £59,948 (2025 : £45,321) to companies under common control. At the year end, Geo F Trumper Perfumer & Products Ltd owed the company £154,268 (2025: £182,471) and Geo F Trumper of Curzon Street Ltd owed the company £8,820 (2025: £18,777), both companies under common control.