2024-01-012024-12-312024-12-31false09885999JOGAI LIMITED2025-08-14falseiso4217:GBPxbrli:pure098859992023-12-31098859992024-12-31098859992024-01-012024-12-31098859992022-12-31098859992023-12-31098859992023-01-012023-12-3109885999bus:SmallEntities2024-01-012024-12-3109885999bus:AuditExempt-NoAccountantsReport2024-01-012024-12-3109885999bus:FullAccounts2024-01-012024-12-3109885999bus:PrivateLimitedCompanyLtd2024-01-012024-12-3109885999core:WithinOneYear2024-12-3109885999core:AfterOneYear2024-12-3109885999core:WithinOneYear2023-12-3109885999core:AfterOneYear2023-12-3109885999core:ShareCapital2024-12-3109885999core:SharePremium2024-12-3109885999core:RevaluationReserve2024-12-3109885999core:OtherReservesSubtotal2024-12-3109885999core:RetainedEarningsAccumulatedLosses2024-12-3109885999core:ShareCapital2023-12-3109885999core:SharePremium2023-12-3109885999core:RevaluationReserve2023-12-3109885999core:OtherReservesSubtotal2023-12-3109885999core:RetainedEarningsAccumulatedLosses2023-12-3109885999core:LandBuildings2024-12-3109885999core:PlantMachinery2024-12-3109885999core:Vehicles2024-12-3109885999core:FurnitureFittings2024-12-3109885999core:OfficeEquipment2024-12-3109885999core:NetGoodwill2024-12-3109885999core:IntangibleAssetsOtherThanGoodwill2024-12-3109885999core:ListedExchangeTraded2024-12-3109885999core:UnlistedNon-exchangeTraded2024-12-3109885999core:LandBuildings2023-12-3109885999core:PlantMachinery2023-12-3109885999core:Vehicles2023-12-3109885999core:FurnitureFittings2023-12-3109885999core:OfficeEquipment2023-12-3109885999core:NetGoodwill2023-12-3109885999core:IntangibleAssetsOtherThanGoodwill2023-12-3109885999core:ListedExchangeTraded2023-12-3109885999core:UnlistedNon-exchangeTraded2023-12-3109885999core:LandBuildings2024-01-012024-12-3109885999core:PlantMachinery2024-01-012024-12-3109885999core:Vehicles2024-01-012024-12-3109885999core:FurnitureFittings2024-01-012024-12-3109885999core:OfficeEquipment2024-01-012024-12-3109885999core:NetGoodwill2024-01-012024-12-3109885999core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3109885999core:ListedExchangeTraded2024-01-012024-12-3109885999core:UnlistedNon-exchangeTraded2024-01-012024-12-3109885999core:MoreThanFiveYears2024-01-012024-12-3109885999core:Non-currentFinancialInstruments2024-12-3109885999core:Non-currentFinancialInstruments2023-12-3109885999dpl:CostSales2024-01-012024-12-3109885999dpl:DistributionCosts2024-01-012024-12-3109885999core:LandBuildings2024-01-012024-12-3109885999core:PlantMachinery2024-01-012024-12-3109885999core:Vehicles2024-01-012024-12-3109885999core:FurnitureFittings2024-01-012024-12-3109885999core:OfficeEquipment2024-01-012024-12-3109885999dpl:AdministrativeExpenses2024-01-012024-12-3109885999core:NetGoodwill2024-01-012024-12-3109885999core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3109885999dpl:GroupUndertakings2024-01-012024-12-3109885999dpl:ParticipatingInterests2024-01-012024-12-3109885999dpl:GroupUndertakingscore:ListedExchangeTraded2024-01-012024-12-3109885999core:ListedExchangeTraded2024-01-012024-12-3109885999dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-01-012024-12-3109885999core:UnlistedNon-exchangeTraded2024-01-012024-12-3109885999dpl:CostSales2023-01-012023-12-3109885999dpl:DistributionCosts2023-01-012023-12-3109885999core:LandBuildings2023-01-012023-12-3109885999core:PlantMachinery2023-01-012023-12-3109885999core:Vehicles2023-01-012023-12-3109885999core:FurnitureFittings2023-01-012023-12-3109885999core:OfficeEquipment2023-01-012023-12-3109885999dpl:AdministrativeExpenses2023-01-012023-12-3109885999core:NetGoodwill2023-01-012023-12-3109885999core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3109885999dpl:GroupUndertakings2023-01-012023-12-3109885999dpl:ParticipatingInterests2023-01-012023-12-3109885999dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3109885999core:ListedExchangeTraded2023-01-012023-12-3109885999dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3109885999core:UnlistedNon-exchangeTraded2023-01-012023-12-3109885999core:NetGoodwill2024-12-3109885999core:IntangibleAssetsOtherThanGoodwill2024-12-3109885999core:LandBuildings2024-12-3109885999core:PlantMachinery2024-12-3109885999core:Vehicles2024-12-3109885999core:FurnitureFittings2024-12-3109885999core:OfficeEquipment2024-12-3109885999core:AfterOneYear2024-12-3109885999core:WithinOneYear2024-12-3109885999core:ListedExchangeTraded2024-12-3109885999core:UnlistedNon-exchangeTraded2024-12-3109885999core:ShareCapital2024-12-3109885999core:SharePremium2024-12-3109885999core:RevaluationReserve2024-12-3109885999core:OtherReservesSubtotal2024-12-3109885999core:RetainedEarningsAccumulatedLosses2024-12-3109885999core:NetGoodwill2023-12-3109885999core:IntangibleAssetsOtherThanGoodwill2023-12-3109885999core:LandBuildings2023-12-3109885999core:PlantMachinery2023-12-3109885999core:Vehicles2023-12-3109885999core:FurnitureFittings2023-12-3109885999core:OfficeEquipment2023-12-3109885999core:AfterOneYear2023-12-3109885999core:WithinOneYear2023-12-3109885999core:ListedExchangeTraded2023-12-3109885999core:UnlistedNon-exchangeTraded2023-12-3109885999core:ShareCapital2023-12-3109885999core:SharePremium2023-12-3109885999core:RevaluationReserve2023-12-3109885999core:OtherReservesSubtotal2023-12-3109885999core:RetainedEarningsAccumulatedLosses2023-12-3109885999core:NetGoodwill2022-12-3109885999core:IntangibleAssetsOtherThanGoodwill2022-12-3109885999core:LandBuildings2022-12-3109885999core:PlantMachinery2022-12-3109885999core:Vehicles2022-12-3109885999core:FurnitureFittings2022-12-3109885999core:OfficeEquipment2022-12-3109885999core:AfterOneYear2022-12-3109885999core:WithinOneYear2022-12-3109885999core:ListedExchangeTraded2022-12-3109885999core:UnlistedNon-exchangeTraded2022-12-3109885999core:ShareCapital2022-12-3109885999core:SharePremium2022-12-3109885999core:RevaluationReserve2022-12-3109885999core:OtherReservesSubtotal2022-12-3109885999core:RetainedEarningsAccumulatedLosses2022-12-3109885999core:AfterOneYear2024-01-012024-12-3109885999core:WithinOneYear2024-01-012024-12-3109885999core:Non-currentFinancialInstrumentscore:CostValuation2024-01-012024-12-3109885999core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-012024-12-3109885999core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-012024-12-3109885999core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-012024-12-3109885999core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-012024-12-3109885999core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-012024-12-3109885999core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3109885999core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3109885999core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3109885999core:Non-currentFinancialInstrumentscore:CostValuation2024-12-3109885999core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-12-3109885999core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-12-3109885999core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-12-3109885999core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-12-3109885999core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-12-3109885999core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-12-3109885999core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-12-3109885999core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-12-3109885999core:Non-currentFinancialInstrumentscore:CostValuation2023-12-3109885999core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-3109885999core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-3109885999core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-3109885999core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3109885999core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-3109885999core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-3109885999core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3109885999core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3109885999bus:Director12024-01-012024-12-3109885999bus:Director22024-01-012024-12-31

JOGAI LIMITED

Registered Number
09885999
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

JOGAI LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

JOGAI, Sanjay, Dr
JOGAI, Siddhant

Registered Address

1st Floor, Buckley House 31a The Hundred
Romsey
SO51 8GD

Registered Number

09885999 (England and Wales)
JOGAI LIMITED
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3148296
148296
Current assets
Debtors414,83289,071
Current asset investments540,000-
Cash at bank and on hand272,653159,596
327,485248,667
Creditors amounts falling due within one year6(37,296)(23,151)
Net current assets (liabilities)290,189225,516
Total assets less current liabilities290,337225,812
Net assets290,337225,812
Capital and reserves
Called up share capital150150
Profit and loss account290,187225,662
Shareholders' funds290,337225,812
The financial statements were approved and authorised for issue by the Board of Directors on 14 August 2025, and are signed on its behalf by:
JOGAI, Sanjay, Dr
Director
Registered Company No. 09885999
JOGAI LIMITED
Notes to the Financial Statements
for the year ended 31 December 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 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.
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).
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 in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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:

Reducing balance (%)
Office Equipment50
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. 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.
2.Average number of employees

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

Office Equipment

Total

££
Cost or valuation
At 01 January 242,9542,954
At 31 December 242,9542,954
Depreciation and impairment
At 01 January 242,6582,658
Charge for year148148
At 31 December 242,8062,806
Net book value
At 31 December 24148148
At 31 December 23296296
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables14,8324,758
Other debtors-84,313
Total14,83289,071
5.Current asset investments
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables210-
Taxation and social security23,05221,411
Other creditors12,294-
Accrued liabilities and deferred income1,7401,740
Total37,29623,151