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REGISTERED NUMBER: 09189253 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

JELLING DRAGON LIMITED

JELLING DRAGON LIMITED (REGISTERED NUMBER: 09189253)






Contents of the Financial Statements
for the year ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JELLING DRAGON LIMITED

Company Information
for the year ended 30 September 2023







DIRECTORS: R H Taylor
B J Taylor





REGISTERED OFFICE: 10c Tower House
Fishergate
York
North Yorkshire
YO10 4UA





REGISTERED NUMBER: 09189253 (England and Wales)





ACCOUNTANTS: Jones & Co
Wellington House
Aviator Court
Clifton Moor
York
YO30 4UZ

JELLING DRAGON LIMITED (REGISTERED NUMBER: 09189253)

Balance Sheet
30 September 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 8,000 16,000
Tangible assets 5 674 557
8,674 16,557

CURRENT ASSETS
Stocks 26,644 29,046
Debtors 6 4,382 8,336
Cash at bank 1,338 1,176
32,364 38,558
CREDITORS
Amounts falling due within one year 7 62,194 67,795
NET CURRENT LIABILITIES (29,830 ) (29,237 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(21,156

)

(12,680

)

CAPITAL AND RESERVES
Called up share capital 102 100
Retained earnings (21,258 ) (12,780 )
(21,156 ) (12,680 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 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.

JELLING DRAGON LIMITED (REGISTERED NUMBER: 09189253)

Balance Sheet - continued
30 September 2023


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 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 February 2024 and were signed on its behalf by:





R H Taylor - Director


JELLING DRAGON LIMITED (REGISTERED NUMBER: 09189253)

Notes to the Financial Statements
for the year ended 30 September 2023

1. STATUTORY INFORMATION

Jelling Dragon 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.

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 in 2014, is being amortised evenly over its estimated useful life of ten years.

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.
Computer equipment - 33% on 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.

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.

JELLING DRAGON LIMITED (REGISTERED NUMBER: 09189253)

Notes to the Financial Statements - continued
for the year ended 30 September 2023

2. ACCOUNTING POLICIES - continued

Going concern
The company meets its day to day working capital requirements through the continued support of its shareholder for the foreseeable future, and at least 12 months from the date of signing these financial statements. On this basis the director considers that it is appropriate to prepare the financial statements on the going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2022
and 30 September 2023 80,000
AMORTISATION
At 1 October 2022 64,000
Amortisation for year 8,000
At 30 September 2023 72,000
NET BOOK VALUE
At 30 September 2023 8,000
At 30 September 2022 16,000

5. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 October 2022 1,499
Additions 417
At 30 September 2023 1,916
DEPRECIATION
At 1 October 2022 942
Charge for year 300
At 30 September 2023 1,242
NET BOOK VALUE
At 30 September 2023 674
At 30 September 2022 557

JELLING DRAGON LIMITED (REGISTERED NUMBER: 09189253)

Notes to the Financial Statements - continued
for the year ended 30 September 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 857 1,910
Other debtors 3,525 6,426
4,382 8,336

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 8,541 12,439
Taxation and social security 1,610 519
Other creditors 52,043 54,837
62,194 67,795