Julius Distribution Uk Limited

Registered number

13816169

Filleted Accounts

31 December 2025

Julius Distribution Uk Limited
Registered number:		13816169
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		245,996			264,704

Current assets
Stocks		305,488			230,927
Debtors	4	196,578			162,768
Cash at bank and in hand		4,532			4,679
		506,598			398,374

Creditors: amounts falling due within one year	5	(507,320)			(439,424)

Net current liabilities			(722)			(41,050)

Total assets less current liabilities			245,274			223,654

Creditors: amounts falling due after more than one year	6		(30,839)			-

Provisions for liabilities			(12,370)			(13,733)


Net assets			202,065			209,921

Capital and reserves
Called up share capital			100			100
Revaluation reserve	7		180,000			180,000
Profit and loss account			21,965			29,821

Shareholders' funds			202,065			209,921

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Luca Caoduro
Director
Approved by the board on 7 August 2026

Julius Distribution Uk Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			25% reducing balance method
	Plant and machinery			20% reducing balance method
	Fixtures, fittings, tools and equipment			20% reducing balance method
	Coffee Machines			Revaluation

	Coffee machines all of which are located in the UK, are measured using the revaluation model. These assets are stated at fair value on the date of the latest revaluation less subsequent accumulated depreciation and any impairment losses, where applicable. Valuations are made on 3 year so that the carrying amount of these asset does not differ materially from its fair value. At the date of revaluation, the Coffee machines accumulated depreciation is eliminated against the gross carrying amount of the asset and the carrying amount is then restated to the revalued amount of the asset.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					14		14


3	Tangible fixed assets
		Coffee Machine		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	180,000		97,484		39,134		316,618
	Additions	34,920		3,225		-		38,145
	Disposals	-		-		(3,550)		(3,550)
	At 31 December 2025	214,920		100,709		35,584		351,213

	Depreciation
	At 1 January 2025	-		36,956		14,958		51,914
	Charge for the year	37,584		12,304		4,303		54,191
	On disposals	-		-		(888)		(888)
	At 31 December 2025	37,584		49,260		18,373		105,217

	Net book value
	At 31 December 2025	177,336		51,449		17,211		245,996
	At 31 December 2024	180,000		60,528		24,176		264,704


4	Debtors					2025		2024
£							£

	Trade debtors					188,960		156,342
	Other debtors					7,618		6,426
						196,578		162,768


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					38,492		17,163
	Trade creditors					272,549		150,568
	Taxation and social security costs					27,039		14,359
	Other creditors					169,240		257,334
						507,320		439,424


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					30,839		-


7	Revaluation reserve					2025		2024
£							£

	At 1 January 2025					180,000		-
	Gain on coffee machines					-		180,000

	At 31 December 2025					180,000		180,000


8	Other financial commitments					2025		2024
£							£

	Total future minimum payments under non-cancellable operating leases					34,065		-


9	Loans from directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr Luca Caoduro
	Interest free loan, repayable on demand	105,672		(27,713)		31,545		109,504

	Mr Umberto Caoduro
	Interest free loan, repayable on demand	1,458		-		2,978		4,436

		107,130		(27,713)		34,523		113,940


10	Other information

	Julius Distribution Uk Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 22 Private Road 2
	Colwick Industrial Estate
	Nottingham
	Nottinghamshire
	NG4 2JR