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REGISTERED NUMBER: 11490490 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

JYJJ (UK) LTD

JYJJ (UK) LTD (Registered number: 11490490)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JYJJ (UK) LTD

Company Information
for the Year Ended 31 July 2024







DIRECTORS: M Chang
S Jin





REGISTERED OFFICE: 10 Coptic Street, London, United Kingdom
WC1A 1NH





REGISTERED NUMBER: 11490490 (England and Wales)





ACCOUNTANTS: Wilson & Co
Chartered Certified Accountants
3rd Floor
9 St. Clare Street
London
EC3N 1LQ

JYJJ (UK) LTD (Registered number: 11490490)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 55,262 106,010

CURRENT ASSETS
Stocks 12,406 19,939
Debtors 5 130,623 95,550
Cash at bank and in hand 55,552 133,327
198,581 248,816
CREDITORS
Amounts falling due within one year 6 286,273 408,179
NET CURRENT LIABILITIES (87,692 ) (159,363 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(32,430

)

(53,353

)

CREDITORS
Amounts falling due after more than one year 7 10,759 19,908
NET LIABILITIES (43,189 ) (73,261 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (43,190 ) (73,262 )
(43,189 ) (73,261 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 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.

JYJJ (UK) LTD (Registered number: 11490490)

Balance Sheet - continued
31 July 2024


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 10 August 2024 and were signed on its behalf by:





M Chang - Director


JYJJ (UK) LTD (Registered number: 11490490)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

JYJJ (UK) LTD 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.

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 - 20% on cost

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 Income Statement, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 5 ) .

JYJJ (UK) LTD (Registered number: 11490490)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 August 2023 259,698 203,682 463,380
Additions - 7,440 7,440
At 31 July 2024 259,698 211,122 470,820
DEPRECIATION
At 1 August 2023 160,934 196,436 357,370
Charge for year 51,939 6,249 58,188
At 31 July 2024 212,873 202,685 415,558
NET BOOK VALUE
At 31 July 2024 46,825 8,437 55,262
At 31 July 2023 98,764 7,246 106,010

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors - 2,550
Other debtors 130,623 93,000
130,623 95,550

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade creditors 1,543 1,797
Taxation and social security 44,890 54,479
Other creditors 239,840 351,903
286,273 408,179

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Other creditors 10,759 19,908

8. OTHER FINANCIAL COMMITMENTS

At the year end the company had total commitments under operating leases expiring after more than 5 years of £949,993.

JYJJ (UK) LTD (Registered number: 11490490)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2024 and 31 July 2023:

31.7.24 31.7.23
£    £   
M Chang
Balance outstanding at start of year (300,000 ) (370,742 )
Amounts repaid 111,844 70,742
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (188,156 ) (300,000 )