Jianjin Limited |
Notes to the Accounts |
for the year ended 30 November 2023 |
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1 |
Accounting policies |
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Intangible fixed assets |
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Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. |
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Creditors |
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Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
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Taxation |
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A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. |
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Provisions |
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Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. |
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2 |
Employees |
2023 |
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2022 |
Number |
Number |
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Average number of persons employed by the company |
1 |
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1 |
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3 |
Intangible fixed assets |
£ |
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Goodwill: |
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Cost |
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At 1 December 2022 |
6,581 |
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Additions |
13,340 |
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At 30 November 2023 |
19,921 |
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Amortisation |
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At 1 December 2022 |
1,645 |
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Provided during the year |
4,077 |
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At 30 November 2023 |
5,722 |
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Net book value |
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At 30 November 2023 |
14,199 |
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At 30 November 2022 |
4,936 |
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Goodwill is being written off in equal annual instalments over its estimated economic life of 4 years. |
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4 |
Creditors: amounts falling due within one year |
2023 |
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2022 |
£ |
£ |
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Other creditors |
29,006 |
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10,822 |
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5 |
Other information |
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Jianjin Limited is a private company limited by shares and incorporated in England. Its registered office is: |
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128 City Road |
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London, |
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EC1V 2NX |