REGISTERED NUMBER: 08455734 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2025

for

Javelin Controls Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Grover

Mrs J L Grover

R Cooper

REGISTERED OFFICE:

12 Acorn Business Park

Northarbour Road

Portsmouth

Hampshire

PO6 3TH

REGISTERED NUMBER:

08455734 (England and Wales)

ACCOUNTANTS:

Hughes Spencer

12 Acorn Business Park

Northarbour Road

Portsmouth

Hampshire

PO6 3TH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

38,580

2,271

38,580

2,271

CURRENT ASSETS

Debtors

6

190,242

189,664

Cash at bank

95,037

44,929

285,279

234,593

CREDITORS

Amounts falling due within one year

7

111,590

105,787

NET CURRENT ASSETS

173,689

128,806

TOTAL ASSETS LESS CURRENT LIABILITIES

212,269

131,077

CREDITORS

Amounts falling due after more than one year

8

(33,219

)

-

PROVISIONS FOR LIABILITIES

(9,645

)

(568

)

NET ASSETS

169,405

130,509

CAPITAL AND RESERVES

Called up share capital

109

109

Retained earnings

169,296

130,400

SHAREHOLDERS' FUNDS

169,405

130,509

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

D Grover - Director

R Cooper - Director

1.	STATUTORY INFORMATION

Javelin Controls Limited 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business , has been fully amortised.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST OR VALUATION

At 1 June 2024

and 31 May 2025

850,000

AMORTISATION

At 1 June 2024

and 31 May 2025

850,000

NET BOOK VALUE

At 31 May 2025

-

At 31 May 2024

-

Cost or valuation at 31 May 2025 is represented by:

Goodwill

£

Valuation in 2016

(150,000

)

Cost

1,000,000

850,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2024

16,535

Additions

43,633

At 31 May 2025

60,168

DEPRECIATION

At 1 June 2024

14,264

Charge for year

7,324

At 31 May 2025

21,588

NET BOOK VALUE

At 31 May 2025

38,580

At 31 May 2024

2,271

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

Additions

42,134

At 31 May 2025

42,134

DEPRECIATION

Charge for year

6,144

At 31 May 2025

6,144

NET BOOK VALUE

At 31 May 2025

35,990

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

110,109

121,667

Amounts recoverable on contract

2,555

15,596

Other debtors

77,578

52,401

190,242

189,664

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 9)

5,627

-

Trade creditors

35,231

33,285

Taxation and social security

65,390

69,738

Other creditors

5,342

2,764

111,590

105,787

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 9)

33,219

-

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

5,627

-

Between one and five years

33,219

-

38,846

-

Non-cancellable

operating leases

2025

2024

£

£

Within one year

17,923

12,293

Between one and five years

27,504

39,068

45,427

51,361

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the directors.