2022-09-012023-08-312023-08-31false10328794JAVING 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JAVING LTD

Registered Number
10328794
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

JAVING LTD
Company Information
for the year from 1 September 2022 to 31 August 2023

Director

ZARANDONA, Djordje Popovic

Registered Address

220 Runley Road
Luton
LU1 1UB

Registered Number

10328794 (England and Wales)
JAVING LTD
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Investments617,09350,799
17,09350,799
Current assets
Debtors83,66815,878
Cash at bank and on hand72,134154,966
75,802170,844
Creditors amounts falling due within one year9(21,018)(32,119)
Net current assets (liabilities)54,784138,725
Total assets less current liabilities71,877189,524
Net assets71,877189,524
Capital and reserves
Called up share capital1010
Profit and loss account71,867189,514
Shareholders' funds71,877189,524
The financial statements were approved and authorised for issue by the Director on 2 November 2023, and are signed on its behalf by:
ZARANDONA, Djordje Popovic
Director
Registered Company No. 10328794
JAVING LTD
Notes to the Financial Statements
for the year ended 31 August 2023

1.Statutory information
Javing Ltd 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
2.Compliance with applicable reporting framework
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 historical cost convention as modified by the revaluation of certain assets.
3.Accounting policies
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Property, plant and equipment policy
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery etc - 25% on cost
Revenue recognition policy
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.
Deferred tax policy
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 and operations policy
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.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. 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.
4.Employee information
The average number of employees during the year was 1.

20232022
Average number of employees during the year00
5.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 September 221,3991,399
At 31 August 231,3991,399
Depreciation and impairment
At 01 September 221,3991,399
At 31 August 231,3991,399
Net book value
At 31 August 23--
At 31 August 22--
6.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 September 2250,79950,799
Revaluations(33,706)(33,706)
At 31 August 2317,09317,093
Net book value
At 31 August 2317,09317,093
At 31 August 2250,79950,799

Notes

1Other investments other than loans
7.Description of nature of transactions and balances with related parties
At year end August 2022 the company owed the director £216. The loan is interest free, unsecured and has no set repayment terms
8.Debtors

2023

2022

££
Trade debtors / trade receivables3,63015,840
Prepayments and accrued income3838
Total3,66815,878
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.
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables3,790-
Bank borrowings and overdrafts432216
Taxation and social security16,79631,903
Total21,01832,119
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.