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REGISTERED NUMBER: 07431804 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2022

for

JING ADVANCED MASSAGE TRAINING LIMITED

JING ADVANCED MASSAGE TRAINING LIMITED (REGISTERED NUMBER: 07431804)






Contents of the Financial Statements
for the Year Ended 31 December 2022




Page

Abridged Balance Sheet 1

Notes to the Financial Statements 3


JING ADVANCED MASSAGE TRAINING LIMITED (REGISTERED NUMBER: 07431804)

Abridged Balance Sheet
31 December 2022

31.12.22 31.12.21
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 7,588 12,205
Tangible assets 5 1,304 2,033
8,892 14,238

CURRENT ASSETS
Stocks 3,352 3,390
Debtors 123,474 219,384
Cash at bank and in hand 624,419 489,244
751,245 712,018
CREDITORS
Amounts falling due within one year 431,979 469,173
NET CURRENT ASSETS 319,266 242,845
TOTAL ASSETS LESS CURRENT LIABILITIES 328,158 257,083

CAPITAL AND RESERVES
Called up share capital 6 100 100
Retained earnings 328,058 256,983
SHAREHOLDERS' FUNDS 328,158 257,083

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 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.

JING ADVANCED MASSAGE TRAINING LIMITED (REGISTERED NUMBER: 07431804)

Abridged Balance Sheet - continued
31 December 2022


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

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 31 December 2022 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2023 and were signed on its behalf by:





R Fairweather - Director


JING ADVANCED MASSAGE TRAINING LIMITED (REGISTERED NUMBER: 07431804)

Notes to the Financial Statements
for the Year Ended 31 December 2022

1. STATUTORY INFORMATION

Jing Advanced Massage Training Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 07431804

Registered office: 28-29 Bond Street
Brighton
East Sussex
BN1 1RD

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Development costs are being amortised evenly over their estimated useful life of seven years.

Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following bases:

Computer equipment33%Straight line
Fixtures and fittings25%Reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


JING ADVANCED MASSAGE TRAINING LIMITED (REGISTERED NUMBER: 07431804)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2022

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
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 4 (2021 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 January 2022
and 31 December 2022 34,484
AMORTISATION
At 1 January 2022 22,279
Amortisation for year 4,617
At 31 December 2022 26,896
NET BOOK VALUE

At 31 December 2022 7,588
At 31 December 2021 12,205

JING ADVANCED MASSAGE TRAINING LIMITED (REGISTERED NUMBER: 07431804)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2022

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 January 2022 13,448
Additions 981
At 31 December 2022 14,429
DEPRECIATION
At 1 January 2022 11,415
Charge for year 1,710
At 31 December 2022 13,125
NET BOOK VALUE
At 31 December 2022 1,304
At 31 December 2021 2,033

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.22 31.12.21
value: £    £   
100 Ordinary £1 100 100

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2022 and 31 December 2021:

31.12.22 31.12.21
£    £   
M S Mari
Balance outstanding at start of year - 5,976
Amounts repaid - (5,976 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -