REGISTERED NUMBER: 03851105 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 SEPTEMBER 2024

FOR

HARJIVAN CONSULTANCY LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Mr B H Bosamia

SECRETARY:

Mrs V Bosamia

REGISTERED OFFICE:

9 Haytor Rise

Wyken

Coventry

CV2 3LE

REGISTERED NUMBER:

03851105 (England and Wales)

ACCOUNTANTS:

Acuity Professional Partnership LLP

Unit 2.02 High Weald House

Glovers End, Bexhill,

East Sussex,

United Kingdom

TN39 5ES

FIXED ASSETS

Tangible assets

4

43

130

CURRENT ASSETS

Cash at bank

43,040

43,539

CREDITORS

Amounts falling due within one year

5

44,512

45,512

NET CURRENT LIABILITIES

(1,472

)

(1,973

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,429

)

(1,843

)

CAPITAL AND RESERVES

Called up share capital

6

10

10

Retained earnings

7

(1,439

)

(1,853

)

SHAREHOLDERS' FUNDS

(1,429

)

(1,843

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 June 2025 and were signed by:

Mr B H Bosamia - Director

1.	STATUTORY INFORMATION

Harjivan Consultancy 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 page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

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.

The preparation of financial statements in conformity with FRS 102 Section 1A requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies.

GOING CONCERN

The company's balance sheet shows a net deficit shareholders fund position. However, the directors have received confirmation from the shareholders of their continued financial support for the foreseeable future and for at least twelve months from the date of signature of these accounts.

ACCOUNTING ESTIMATES AND JUDGEMENTS

In preparing the financial statements, management were not required to make any estimates or judgements which materially affect reported income, expenses, assets, liabilities or disclosure of contingent assets and liabilities.

DIVIDENDS

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Dividends on shares recognised as liabilities are recognised as expenses and classified within interest payable.

TANGIBLE FIXED ASSETS

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 33% on reducing balance

Furniture & Fixture - 33% on reducing balance

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

DEBTORS

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

CREDITORS

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Cost

At 30 September 2023

and 29 September 2024

2,874

5,872

8,746

Depreciation

At 30 September 2023

2,806

5,810

8,616

Charge for year

66

21

87

At 29 September 2024

2,872

5,831

8,703

Net book value

At 29 September 2024

2

41

43

At 29 September 2023

68

62

130

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.9.24

29.9.23

£

£

Director's loan account

43,998

44,359

Accrued expenses

514

1,153

44,512

45,512

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

29.9.24

29.9.23

value:

£

£

10

Ordinary

£1

10

10

7.

RESERVES

Retained

earnings

£

At 30 September 2023

(1,853

)

Profit for the year

414

At 29 September 2024

(1,439

)

8.	RELATED PARTY DISCLOSURES

At balance sheet date, there was an amount due to the director, Mr B H Bosamia for £43,998 ( 2023 : £44,359). This is an interest free advance to the company and does not have a fixed date of repayment.

9.	CONTROLLING PARTY

The controlling party is Mr B H Bosamia.