JVA Holdings LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC430419

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		307,008		683,361

			307,008		683,361
CURRENT ASSETS
Debtors	5	-		12,438
Cash at bank and in hand		1,225		754

		1,225		13,192
Creditors: Amounts Falling Due Within One Year	6	(1,319 )		(1,320 )

NET CURRENT ASSETS (LIABILITIES)			(94 )		11,872

TOTAL ASSETS LESS CURRENT LIABILITIES			306,914		695,233

NET ASSETS ATTRIBUTABLE TO MEMBERS			306,914		695,233

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		246,183		657,307
Other amounts		60,731		37,926

			306,914		695,233

			306,914		695,233

TOTAL MEMBERS' INTEREST
Amounts due from members			-		(12,438)
Loans and other debts due to members within one year			306,914		695,233

			306,914		682,795

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JVA Holdings LLP

Balance Sheet (continued)

As At 5 April 2025

For the year ending 5 April 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr Jonathan Sokhanvari

Designated Member

30/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

JVA Holdings LLP is a limited liability partnership, incorporated in England & Wales, registered number OC430419 . The Registered Office is 26 Rennie Court 11 Upper Ground , London, SE1 9LP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

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

2.2. Turnover

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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)

4. Investments

	Listed	Unlisted	Total
	£	£	£
Cost
As at 6 April 2024	244,360	439,001	683,361
Disposals	(140,201 )	(236,152 )	(376,353 )

As at 5 April 2025	104,159	202,849	307,008

Provision
As at 6 April 2024	-	-	-

As at 5 April 2025	-	-	-

Net Book Value
As at 5 April 2025	104,159	202,849	307,008

As at 6 April 2024	244,360	439,001	683,361

5. Debtors

	2025	2024
	£	£
Due within one year
Amounts due from members	-	12,438

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JVA Holdings LLP

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	(1 )	-
Other creditors	1,320	1,320

	1,319	1,320

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