2023-09-012024-08-312024-08-31false10328794JAVING 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JAVING LTD

Registered Number
10328794
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

JAVING LTD
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

ZARANDONA, Djordje Popovic

Registered Address

C/O Census Accountancy
13 West Street
Dunstable
LU6 1SX

Registered Number

10328794 (England and Wales)
JAVING LTD
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Current assets
Debtors12,8893,668
Current asset investments56,83717,093
Cash at bank and on hand84,18472,134
103,91092,895
Creditors amounts falling due within one year6(45,745)(21,018)
Net current assets (liabilities)58,16571,877
Total assets less current liabilities58,16571,877
Net assets58,16571,877
Capital and reserves
Called up share capital1010
Profit and loss account58,15571,867
Shareholders' funds58,16571,877
The financial statements were approved and authorised for issue by the Director on 10 October 2024, 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 2024

1.Accounting policies
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
Statement of compliance
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.
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.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Deferred tax
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
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

Reducing balance (%)
Plant and machinery25
Investments
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.
2.Average number of employees
The average number of employees during the year was 1.

20242023
Average number of employees during the year00
3.Intangible assets
4.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 September 231,3991,399
At 31 August 241,3991,399
Depreciation and impairment
At 01 September 231,3991,399
At 31 August 241,3991,399
Net book value
At 31 August 24--
At 31 August 23--
5.Current asset investments
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-3,790
Taxation and social security41,30716,796
Other creditors4,438432
Total45,74521,018
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.
7.Related party transactions
At year end August 2022 the company owed the director £4,438. The loan is interest free, unsecured and has no set repayment terms