REGISTERED NUMBER: 08455734 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2026

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

46,192

38,580

46,192

38,580

CURRENT ASSETS

Debtors

6

138,942

190,242

Cash at bank

172,102

95,037

311,044

285,279

CREDITORS

Amounts falling due within one year

7

110,766

111,590

NET CURRENT ASSETS

200,278

173,689

TOTAL ASSETS LESS CURRENT LIABILITIES

246,470

212,269

CREDITORS

Amounts falling due after more than one year

8

(40,986

)

(33,219

)

PROVISIONS FOR LIABILITIES

(11,548

)

(9,645

)

NET ASSETS

193,936

169,405

CAPITAL AND RESERVES

Called up share capital

109

109

Retained earnings

193,827

169,296

SHAREHOLDERS' FUNDS

193,936

169,405

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 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 21 September 2026 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.

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 7 (2025 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST OR VALUATION

At 1 June 2025

and 31 May 2026

850,000

AMORTISATION

At 1 June 2025

and 31 May 2026

850,000

NET BOOK VALUE

At 31 May 2026

-

At 31 May 2025

-

Cost or valuation at 31 May 2026 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 2025

60,168

Additions

21,527

At 31 May 2026

81,695

DEPRECIATION

At 1 June 2025

21,588

Charge for year

13,915

At 31 May 2026

35,503

NET BOOK VALUE

At 31 May 2026

46,192

At 31 May 2025

38,580

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

114,012

110,109

Amounts recoverable on contract

7,089

2,555

Other debtors

17,841

77,578

138,942

190,242

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 9)

9,765

5,627

Trade creditors

32,650

35,231

Taxation and social security

61,249

65,390

Other creditors

7,102

5,342

110,766

111,590

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 9)

40,986

33,219

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

9,765

5,627

Between one and five years

40,986

33,219

50,751

38,846

Non-cancellable

operating leases

2026

2025

£

£

Within one year

6,678

17,923

Between one and five years

20,826

27,504

27,504

45,427

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the directors.