JAV Controls & Systems Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 6046910

JAV Controls & Systems Limited

Filleted Unaudited Financial Statements

31 January 2025

JAV Controls & Systems Limited

Statement of Financial Position

31 January 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	6		5,226	10,955

Current assets

Stocks		16,518	16,732
Debtors	7	20,993	37,177
Cash at bank and in hand		12,676	12,740
		-------	-------
		50,187	66,649

Creditors: amounts falling due within one year	8	47,434		63,390
		-------		-------
Net current assets			2,753	3,259
			------	-------
Total assets less current liabilities			7,979	14,214

Creditors: amounts falling due after more than one year	9		5,717	10,617

Provisions

Taxation including deferred tax	1,088	2,081
	------	-------
Net assets	1,174	1,516
	------	-------

Capital and reserves

Called up share capital	100	100
Profit and loss account	1,074	1,416
	------	------
Shareholders funds	1,174	1,516
	------	------

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.

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 were approved by the board of directors and authorised for issue on 31 October 2025 , and are signed on behalf of the board by:

Mr P R Gurney

Director

Company registration number: 6046910

JAV Controls & Systems Limited

Notes to the Financial Statements

Year ended 31 January 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5 - 11 Mortimer Street, London, W1T 3HS.

2. Statement of compliance

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

3. Accounting policies

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

(b) Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered during the year, stated net of discounts and of Value Added Tax.

(c) Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss. Current tax is measured at the amounts of tax expected to be paid or recovered 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 that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

(d) Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

(e) Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor Vehicles	-	25% straight line
Office and Site Equipment	-	25% straight line

(f) Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

(g) Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 February 2024 and 31 January 2025	21,000
	-------
Amortisation
At 1 February 2024 and 31 January 2025	21,000
	-------
Carrying amount
At 31 January 2025	–
	-------
At 31 January 2024	–
	-------

6. Tangible assets

	Motor vehicles	Equipment	Total
	£	£	£
Cost
At 1 February 2024	16,992	11,282	28,274
Additions	–	459	459
	-------	-------	-------
At 31 January 2025	16,992	11,741	28,733
	-------	-------	-------
Depreciation
At 1 February 2024	10,974	6,345	17,319
Charge for the year	4,248	1,940	6,188
	-------	-------	-------
At 31 January 2025	15,222	8,285	23,507
	-------	-------	-------
Carrying amount
At 31 January 2025	1,770	3,456	5,226
	-------	-------	-------
At 31 January 2024	6,018	4,937	10,955
	-------	-------	-------

7. Debtors

	2025	2024
	£	£
Trade debtors	20,849	36,764
Other debtors	144	413
	-------	-------
	20,993	37,177
	-------	-------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	4,900	4,900
Trade creditors	3,008	8,828
Corporation tax	1,031	6,105
Social security and other taxes	2,905	2,952
Other creditors	35,590	40,605
	-------	-------
	47,434	63,390
	-------	-------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	5,717	10,617
	------	-------

10. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	1,524	3,049
Later than 1 year and not later than 5 years	–	1,524
	------	------
	1,524	4,573
	------	------