Registered number
13320498
SAPAVA LTD
Unaudited Filleted Accounts
30 April 2025
SAPAVA LTD
Registered number: 13320498
Balance Sheet
as at 30 April 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 - 395
Investments 4 2,278 2,278
2,278 2,673
Current assets
Cash at bank and in hand 133,759 98,548
Creditors: amounts falling due within one year 5 (1,420) (2,091)
Net current assets 132,339 96,457
Net assets 134,617 99,130
Capital and reserves
Called up share capital 100 100
Profit and loss account 134,517 99,030
Shareholders' funds 134,617 99,130
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
John O'Callaghan
Director
Approved by the board on 20 June 2025
SAPAVA LTD
Notes to the Accounts
for the year ended 30 April 2025
1 Accounting policies
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).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Office equipment over 4 years
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. 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.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company - -
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2024 1,586
At 30 April 2025 1,586
Depreciation
At 1 May 2024 1,191
Charge for the year 395
At 30 April 2025 1,586
Net book value
At 30 April 2025 -
At 30 April 2024 395
4 Investments
Investments in
subsidiary
undertakings
£
Cost
At 1 May 2024 2,278
At 30 April 2025 2,278
5 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors 820 790
Directors loan 600 800
Corporation tax - 501
1,420 2,091
6 Controlling party
The Company was controlled throughout the year by the director by virtue of the fact that he owns half of the ordinary shares.
7 Other information
SAPAVA LTD is a private company limited by shares and incorporated in England. Its registered office is:
90 Brixton Hill
London
SW2 1QN
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