Java Holdings Ltd 31/01/2025 iXBRL

Company registration number: NI657786

Java Holdings Ltd

Unaudited filleted financial statements

31 January 2025

Java Holdings Ltd

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Java Holdings Ltd

Directors and other information


	Directors	Mr Seamus Kearney
		Mrs Michelle Kearney


	Company number	NI657786


	Registered office	63 Ballygrooby Road
		Moneymore
		Magherafelt
		BT45 7XD


	Accountants	PFS Accountants and Auditors Ltd
		Chartered Certified Accountants
		19 Kirk Avenue
		Magherafelt
		Co Derry
		BT45 6BT




	Bankers	Santander
		9 Rainey Street
		Magherafelt
		Co Derry
		BT45 5DA

Java Holdings Ltd

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Java Holdings Ltd

Year ended 31 January 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Java Holdings Ltd for the year ended 31 January 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the board of directors of Java Holdings Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Java Holdings Ltd and state those matters that we have agreed to state to the board of directors of Java Holdings Ltd as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global /Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Java Holdings Ltd and its board of directors as a body for our work or for this report.

It is your duty to ensure that Java Holdings Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Java Holdings Ltd. You consider that Java Holdings Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Java Holdings Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

PFS Accountants and Auditors Ltd

Chartered Certified Accountants

19 Kirk Avenue

Magherafelt

Co Derry

BT45 6BT

24 October 2025

Java Holdings Ltd

Statement of financial position

31 January 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Investments	4	8		208,597
		_______		_______
			8		208,597

Current assets
Debtors	5	1,548,601		1,150,370
Cash at bank and in hand		1,078,159		565,503
		_______		_______
		2,626,760		1,715,873
Creditors: amounts falling due
within one year	6	( 40,270)		( 40,510)
		_______		_______
Net current assets			2,586,490		1,675,363
			_______		_______
Total assets less current liabilities			2,586,498		1,883,960

			_______		_______
Net assets			2,586,498		1,883,960
			_______		_______

Capital and reserves
Called up share capital			8		8
Profit and loss account			2,586,490		1,883,952
			_______		_______
Shareholders funds			2,586,498		1,883,960
			_______		_______

For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 24 October 2025 , and are signed on behalf of the board by:

Mr Seamus Kearney

Director

Company registration number: NI657786

Java Holdings Ltd

Notes to the financial statements

Year ended 31 January 2025

1. General information

The company is a private company limited by shares, registered in Northern ireland. The address of the registered office is 63 Ballygrooby Road, Moneymore, Magherafelt, BT45 7XD.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Investments

	Shares in group undertakings and participating interests	Other investments other than loans	Total
	£	£	£
Cost
At 1 February 2024	8	208,588	208,596
Additions	-	357,909	357,909
Disposals	-	( 566,497)	( 566,497)
	_______	_______	_______
At 31 January 2025	8	-	8
	_______	_______	_______
Impairment
At 1 February 2024 and 31 January 2025	-	-	-
	_______	_______	_______
Carrying amount
At 31 January 2025	8	-	8
	_______	_______	_______
At 31 January 2024	8	208,588	208,596
	_______	_______	_______

5. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	1,130,436	837,914
Other debtors	418,165	312,456
	_______	_______
	1,548,601	1,150,370
	_______	_______

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	-	853
Corporation tax	39,376	38,817
Other creditors	894	840
	_______	_______
	40,270	40,510
	_______	_______

7. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr Seamus Kearney	234,496	105,709	340,205
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr Seamus Kearney	128,458	106,038	234,496
		_______	_______	_______