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PAVA LTD

Registered Number
SC639922
(Scotland)

Unaudited Financial Statements for the Year ended
31 July 2024

PAVA LTD
Company Information
for the year from 1 August 2023 to 31 July 2024

Director

ROBERTSON, Paul Gordon

Company Secretary

ROBERTSON, Valerie Savitri

Registered Address

89 Sutherland Way
Livingston
EH54 8HX

Registered Number

SC639922 (Scotland)
PAVA LTD
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,146300
1,146300
Current assets
Debtors10,2795,312
Cash at bank and on hand80,81464,654
91,09369,966
Creditors amounts falling due within one year4(26,923)(18,077)
Net current assets (liabilities)64,17051,889
Total assets less current liabilities65,31652,189
Net assets65,31652,189
Capital and reserves
Called up share capital100100
Profit and loss account65,21652,089
Shareholders' funds65,31652,189
The financial statements were approved and authorised for issue by the Director on 25 April 2025, and are signed on its behalf by:
ROBERTSON, Paul Gordon
Director
Registered Company No. SC639922
PAVA LTD
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery5
Fixtures and fittings5
Office Equipment5
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 August 234121,2441,656
Additions-1,4091,409
At 31 July 244122,6533,065
Depreciation and impairment
At 01 August 232961,0601,356
Charge for year58505563
At 31 July 243541,5651,919
Net book value
At 31 July 24581,0881,146
At 31 July 23116184300
4.Creditors: amounts due within one year

2024

2023

££
Taxation and social security9,0637,443
Other creditors17,05910,634
Accrued liabilities and deferred income801-
Total26,92318,077