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Registered number: 12614569
Juniver Limited
Unaudited Financial Statements
For the Period 1 June 2023 to 31 December 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12614569
31 December 2023 31 May 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,428 3,674
Tangible Assets 5 132,878 104,503
136,306 108,177
CURRENT ASSETS
Debtors 6 7,384 2,231
Cash at bank and in hand 267,081 310,465
274,465 312,696
Creditors: Amounts Falling Due Within One Year 7 (4,124 ) (13,368 )
NET CURRENT ASSETS (LIABILITIES) 270,341 299,328
TOTAL ASSETS LESS CURRENT LIABILITIES 406,647 407,505
NET ASSETS 406,647 407,505
CAPITAL AND RESERVES
Called up share capital 8 120 105
Share premium account 700,790 207,883
Other reserves 92,800 419,751
Profit and Loss Account (387,063 ) (220,234 )
SHAREHOLDERS' FUNDS 406,647 407,505
Page 1
Page 2
For the period ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Emilie Faure
Director
06/02/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Juniver Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12614569 . The registered office is 72-74 Dean Street, London, W1D 3SG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are Trade Mark. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Software Development 10% Straight Line basis
Computer Equipment 25% Straight Line Basis
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3 (2023: 2)
3 2
4. Intangible Assets
Intellectual Property
£
Cost
As at 1 June 2023 4,225
As at 31 December 2023 4,225
...CONTINUED
Page 3
Page 4
Amortisation
As at 1 June 2023 551
Provided during the period 246
As at 31 December 2023 797
Net Book Value
As at 31 December 2023 3,428
As at 1 June 2023 3,674
5. Tangible Assets
Software Development Computer Equipment Total
£ £ £
Cost
As at 1 June 2023 117,681 2,133 119,814
Additions 36,371 - 36,371
As at 31 December 2023 154,052 2,133 156,185
Depreciation
As at 1 June 2023 13,824 1,487 15,311
Provided during the period 7,674 322 7,996
As at 31 December 2023 21,498 1,809 23,307
Net Book Value
As at 31 December 2023 132,554 324 132,878
As at 1 June 2023 103,857 646 104,503
6. Debtors
31 December 2023 31 May 2023
£ £
Due within one year
Other debtors 2,901 -
VAT 4,483 2,231
7,384 2,231
7. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 May 2023
£ £
Other taxes and social security 2,829 3,653
Net wages - 571
Other creditors 95 1,027
Accruals and deferred income 1,200 1,200
Director's loan account - 6,917
4,124 13,368
Page 4
Page 5
8. Share Capital
31 December 2023 31 May 2023
£ £
Allotted, Called up and fully paid 120 105
Page 5