2023-11-012024-10-312024-10-31false13665728Jiya Enterprise 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Jiya Enterprise Ltd

Registered Number
13665728
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

Jiya Enterprise Ltd
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

Brijeshkumar Amrutlal Patel

Registered Address

148 Barley Fields
Thornbury
Bristol
BS35 1AQ

Registered Number

13665728 (England and Wales)
Jiya Enterprise Ltd
Statement of Financial Position
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets37,2713,094
7,2713,094
Current assets
Stocks440,21831,988
Debtors3,4253,845
Cash at bank and on hand1,67318,290
45,31654,123
Creditors amounts falling due within one year5(66,948)(56,525)
Net current assets (liabilities)(21,632)(2,402)
Total assets less current liabilities(14,361)692
Provisions for liabilities6-(588)
Net assets(14,361)104
Capital and reserves
Called up share capital100100
Profit and loss account(14,461)4
Shareholders' funds(14,361)104
The financial statements were approved and authorised for issue by the Director on 28 May 2025, and are signed on its behalf by:
Brijeshkumar Amrutlal Patel
Director
Registered Company No. 13665728
Jiya Enterprise Ltd
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Vehicles25-
Office Equipment-3
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year44
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 November 235,500-5,500
Additions-5,4015,401
At 31 October 245,5005,40110,901
Depreciation and impairment
At 01 November 232,406-2,406
Charge for year7744501,224
At 31 October 243,1804503,630
Net book value
At 31 October 242,3204,9517,271
At 31 October 233,094-3,094
4.Stocks

2024

2023

££
Finished goods40,21831,988
Total40,21831,988
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables2,1753,034
Taxation and social security3,3054,805
Other creditors61,46846,886
Accrued liabilities and deferred income-1,800
Total66,94856,525
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.
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)-588
Total-588