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Registered number: 02863621














JIVA FILM LTD
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED  30 JUNE 2024

 
JIVA FILM LTD
 

CONTENTS



Page
Statement of financial position
 
1 - 2
Notes to the financial statements
 
3 - 6


 
JIVA FILM LTD
REGISTERED NUMBER:02863621

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
5,791
2,398

Current assets
  

Debtors: amounts falling due within one year
 5 
269,800
350,155

Cash at bank and in hand
  
694,419
258,826

  
964,219
608,981

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(207,826)
(110,757)

Net current assets
  
 
 
756,393
 
 
498,224

Total assets less current liabilities
  
762,184
500,622

  

Net assets
  
762,184
500,622


Capital and reserves
  

Called up share capital 
 7 
2
2

Profit and loss account
  
762,182
500,620

  
762,184
500,622


Page 1

 
JIVA FILM LTD
REGISTERED NUMBER:02863621
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2024

The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 July 2025.




M Pandey
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
JIVA FILM LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

The Company's legal form is that of a limited company incorporated in the United Kingdom. The Company's registered office is 5 Elstree Gate, Elstree Way, Borehamwood, United Kingdom, WD6 1JD.
The principal activity of the company during the year was that of film production and script writing.
The financial statements are presented in £ sterling, which is the functional currency of the company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied in the year exclusive of trade discounts and excluding value added tax.
Revenue is recognised when the service is provided.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
Office equipment
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 3

 
JIVA FILM LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.



3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 4

 
JIVA FILM LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 July 2023
15,056
12,414
27,470


Additions
2,301
2,845
5,146



At 30 June 2024

17,357
15,259
32,616



Depreciation


At 1 July 2023
14,957
10,115
25,072


Charge for the year on owned assets
397
1,356
1,753



At 30 June 2024

15,354
11,471
26,825



Net book value



At 30 June 2024
2,003
3,788
5,791



At 30 June 2023
99
2,299
2,398


5.


Debtors

2024
2023
£
£


Other debtors
214,819
295,462

Prepayments and accrued income
288
-

Tax recoverable
54,693
54,693

269,800
350,155



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
195,526
106,557

Accruals and deferred income
12,300
4,200

207,826
110,757


Page 5

 
JIVA FILM LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



2 (2023 - 2) Ordinary shares of £1 each
2
2


 
Page 6