2024-03-01 06554383 2025-02-28 06554383 2024-03-01 2025-02-28 06554383 2024-02-29 06554383 2023-03-01 2024-02-29 06554383 uk-core:WithinOneYear 2024-02-29 06554383 uk-core:WithinOneYear 2025-02-28 06554383 uk-core:AfterOneYear 2024-02-29 06554383 uk-core:AfterOneYear 2025-02-28 06554383 uk-core:ShareCapital 2025-02-28 06554383 uk-core:ShareCapital 2024-02-29 06554383 uk-core:RetainedEarningsAccumulatedLosses 2025-02-28 06554383 uk-core:RetainedEarningsAccumulatedLosses 2024-02-29 06554383 uk-bus:Director1 2024-03-01 2025-02-28 06554383 uk-core:NetGoodwill 2024-03-01 2025-02-28 06554383 uk-core:ToolsEquipment 2024-03-01 2025-02-28 06554383 uk-core:MotorVehicles 2024-03-01 2025-02-28 06554383 uk-core:FurnitureFittings 2024-03-01 2025-02-28 06554383 uk-core:Goodwill 2024-02-29 06554383 uk-core:Goodwill 2025-02-28 06554383 uk-core:ToolsEquipment 2024-02-29 06554383 uk-core:FurnitureFittings 2024-02-29 06554383 uk-core:MotorVehicles 2024-02-29 06554383 uk-core:MotorVehicles 2025-02-28 06554383 uk-core:FurnitureFittings 2025-02-28 06554383 uk-core:ToolsEquipment 2025-02-28 06554383 uk-core:WithinOneYear uk-core:Secured 2025-02-28 06554383 uk-core:WithinOneYear uk-core:Secured 2024-02-29 06554383 uk-core:WithinOneYear 2025-02-28 06554383 uk-core:WithinOneYear 2024-02-29 iso4217:GBP xbrli:pure 06554383 uk-bus:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 06554383 uk-bus:FRS102 2024-03-01 2025-02-28 06554383 uk-bus:FilletedAccounts 2024-03-01 2025-02-28 06554383 uk-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28

Jiva's Ltd

Registered Number:06554383

For the year ended 28 February 2025
England and Wales
Unaudited Financial Statements

2
For the year ended 28 February 2025
Jiva's Ltd
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3

Registered Number :

06554383

As at 28 February 2025

Jiva's Ltd
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Intangible assets

32,237
32,237
3

Property, plant and equipment

6,408
8,587
4
38,645
40,824

Current assets

Inventories

37,147
35,602
5

Trade and other receivables

6,880
5,085
6
12,419

Cash and cash equivalents

11,541
52,228
56,446

Trade and other payables: amounts falling due within one
year

(45,402)
(51,840)
7
11,044
388
Net current assets

Total assets less current liabilities

39,033
51,868

Trade and other payables: amounts falling due after more
than one year

(12,999)
(2,998)
8
36,035
Net assets
38,869

Capital and reserves

Called up share capital

1,000
1,000

Retained earnings

35,035
37,869
36,035
38,869
Shareholders' funds

For the year ended 28 February 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006

The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section
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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

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

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4

Registered Number :

06554383

For the year ended 28 February 2025
Jiva's Ltd
Statement of Financial Position Continued

Irfan Jiva Director

These financial statements were approved and authorised for issue by the Board on 12 November 2025 and were signed by:

The notes form part of these financial statements

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5
For the year ended 28 February 2025
Jiva's Ltd
Notes to the Financial Statements
Statutory Information

Jiva's Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration number
06554383.

Registered address:

40 Haveley Road
Benchill
Wythenshawe
Manchester
M22 8ET

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.

Revenue recognition

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of 0 years.

Property, plant and equipment

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

25 Straight line

Computer equipment

20 Straight line

Motor vehicles

10 Straight line

Fixtures and fittings
Inventories

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Hire purchase and leasing commitments

Rentals payable under operating leases are charged against income on a straight line basis over the lease term. The finance element of the rental payment is charged to the profit and loss account on a method giving a constant rate of return on the balance outstanding.

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6
For the year ended 28 February 2025
Jiva's Ltd
Notes to the Financial Statements Continued

3. Intangible fixed assets

Goodwill

Cost or valuation

£

At 01 March 2024

32,237

At 28 February 2025

32,237

Net book value

At 28 February 2025

32,237

At 29 February 2024

32,237

4. Property, plant and equipment

Total

Computer
equipment

Fixtures and
fittings

Motor vehicles

£

£

£

£

Cost or
valuation

At 01 March 2024

40,735
4,052
16,906
19,777

At 28 February 2025

19,777
16,906
4,052
40,735

Provision for depreciation and impairment

At 01 March 2024

32,148
3,001
9,370
19,777
Charge for year
2,179
688
1,491
-

At 28 February 2025

34,327
3,689
10,861
19,777

At 28 February 2025

Net book value

-
6,045
363
6,408

At 29 February 2024

-
7,536
1,051
8,587

5. Inventories

2024
2025

£

£

Stocks

35,602
37,147

6. Trade and other receivables

2024
2025

£

£

Trade debtors

-
1,712

Other debtors

5,085
5,168
6,880
5,085
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7
For the year ended 28 February 2025
Jiva's Ltd
Notes to the Financial Statements Continued

7. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Bank loans and overdraft (secured)

10,000
10,126

Bank loans and overdraft

6,243
10,238

Trade creditors

9,069
6,962

Taxation and social security

3,335
3,140

Other creditors

23,193
14,936
51,840
45,402

8. Trade and other payables: amounts falling due after more than one year

2024
2025

£

£

Bank loans and overdraft (secured)

2,998
12,999

9. Average number of persons employed

During the year the average number of employees was 6 (2024 : 7)
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