2022-12-012023-11-302023-11-30false13756746JIUJU LIMITED2024-08-3056101iso4217:GBPxbrli:pure137567462022-12-01137567462023-11-30137567462022-12-012023-11-30137567462021-11-22137567462022-11-30137567462021-11-222022-11-3013756746bus:SmallEntities2022-12-012023-11-3013756746bus:AuditExempt-NoAccountantsReport2022-12-012023-11-3013756746bus:FullAccounts2022-12-012023-11-3013756746bus:PrivateLimitedCompanyLtd2022-12-012023-11-3013756746core:WithinOneYear2023-11-3013756746core:AfterOneYear2023-11-3013756746core:WithinOneYear2022-11-3013756746core:AfterOneYear2022-11-3013756746core:ShareCapital2023-11-3013756746core:SharePremium2023-11-3013756746core:RevaluationReserve2023-11-3013756746core:OtherReservesSubtotal2023-11-3013756746core:RetainedEarningsAccumulatedLosses2023-11-3013756746core:ShareCapital2022-11-3013756746core:SharePremium2022-11-3013756746core:RevaluationReserve2022-11-3013756746core:OtherReservesSubtotal2022-11-3013756746core:RetainedEarningsAccumulatedLosses2022-11-3013756746core:LandBuildings2023-11-3013756746core:PlantMachinery2023-11-3013756746core:Vehicles2023-11-3013756746core:FurnitureFittings2023-11-3013756746core:OfficeEquipment2023-11-3013756746core:NetGoodwill2023-11-3013756746core:IntangibleAssetsOtherThanGoodwill2023-11-3013756746core:ListedExchangeTraded2023-11-3013756746core:UnlistedNon-exchangeTraded2023-11-3013756746core:LandBuildings2022-11-3013756746core:PlantMachinery2022-11-3013756746core:Vehicles2022-11-3013756746core:FurnitureFittings2022-11-3013756746core:OfficeEquipment2022-11-3013756746core:NetGoodwill2022-11-3013756746core:IntangibleAssetsOtherThanGoodwill2022-11-3013756746core:ListedExchangeTraded2022-11-3013756746core:UnlistedNon-exchangeTraded2022-11-3013756746core:LandBuildings2022-12-012023-11-3013756746core:PlantMachinery2022-12-012023-11-3013756746core:Vehicles2022-12-012023-11-3013756746core:FurnitureFittings2022-12-012023-11-3013756746core:OfficeEquipment2022-12-012023-11-3013756746core:NetGoodwill2022-12-012023-11-3013756746core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3013756746core:ListedExchangeTraded2022-12-012023-11-3013756746core:UnlistedNon-exchangeTraded2022-12-012023-11-3013756746core:MoreThanFiveYears2022-12-012023-11-3013756746core:Non-currentFinancialInstruments2023-11-3013756746core:Non-currentFinancialInstruments2022-11-3013756746dpl:CostSales2022-12-012023-11-3013756746dpl:DistributionCosts2022-12-012023-11-3013756746core:LandBuildings2022-12-012023-11-3013756746core:PlantMachinery2022-12-012023-11-3013756746core:Vehicles2022-12-012023-11-3013756746core:FurnitureFittings2022-12-012023-11-3013756746core:OfficeEquipment2022-12-012023-11-3013756746dpl:AdministrativeExpenses2022-12-012023-11-3013756746core:NetGoodwill2022-12-012023-11-3013756746core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3013756746dpl:GroupUndertakings2022-12-012023-11-3013756746dpl:ParticipatingInterests2022-12-012023-11-3013756746dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-3013756746core:ListedExchangeTraded2022-12-012023-11-3013756746dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-3013756746core:UnlistedNon-exchangeTraded2022-12-012023-11-3013756746dpl:CostSales2021-11-222022-11-3013756746dpl:DistributionCosts2021-11-222022-11-3013756746core:LandBuildings2021-11-222022-11-3013756746core:PlantMachinery2021-11-222022-11-3013756746core:Vehicles2021-11-222022-11-3013756746core:FurnitureFittings2021-11-222022-11-3013756746core:OfficeEquipment2021-11-222022-11-3013756746dpl:AdministrativeExpenses2021-11-222022-11-3013756746core:NetGoodwill2021-11-222022-11-3013756746core:IntangibleAssetsOtherThanGoodwill2021-11-222022-11-3013756746dpl:GroupUndertakings2021-11-222022-11-3013756746dpl:ParticipatingInterests2021-11-222022-11-3013756746dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-222022-11-3013756746core:ListedExchangeTraded2021-11-222022-11-3013756746dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-222022-11-3013756746core:UnlistedNon-exchangeTraded2021-11-222022-11-3013756746core:NetGoodwill2023-11-3013756746core:IntangibleAssetsOtherThanGoodwill2023-11-3013756746core:LandBuildings2023-11-3013756746core:PlantMachinery2023-11-3013756746core:Vehicles2023-11-3013756746core:FurnitureFittings2023-11-3013756746core:OfficeEquipment2023-11-3013756746core:AfterOneYear2023-11-3013756746core:WithinOneYear2023-11-3013756746core:ListedExchangeTraded2023-11-3013756746core:UnlistedNon-exchangeTraded2023-11-3013756746core:ShareCapital2023-11-3013756746core:SharePremium2023-11-3013756746core:RevaluationReserve2023-11-3013756746core:OtherReservesSubtotal2023-11-3013756746core:RetainedEarningsAccumulatedLosses2023-11-3013756746core:NetGoodwill2022-11-3013756746core:IntangibleAssetsOtherThanGoodwill2022-11-3013756746core:LandBuildings2022-11-3013756746core:PlantMachinery2022-11-3013756746core:Vehicles2022-11-3013756746core:FurnitureFittings2022-11-3013756746core:OfficeEquipment2022-11-3013756746core:AfterOneYear2022-11-3013756746core:WithinOneYear2022-11-3013756746core:Liste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JIUJU LIMITED

Registered Number
13756746
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

JIUJU LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Directors

LIN, Qing Ting
YU, Yuhua

Registered Address

301 Upper Street
London
N1 2TU

Place of Business

301 Upper Street

London

N1 2TU


Registered Number

13756746 (England and Wales)
JIUJU LIMITED
Statement of Financial Position
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets389,92298,672
Tangible assets455,08760,227
145,009158,899
Current assets
Debtors58,67359,886
Cash at bank and on hand32,48952,679
91,162112,565
Creditors amounts falling due within one year5(77,827)(289,703)
Net current assets (liabilities)13,335(177,138)
Total assets less current liabilities158,344(18,239)
Net assets158,344(18,239)
Capital and reserves
Called up share capital100100
Profit and loss account158,244(18,339)
Shareholders' funds158,344(18,239)
The financial statements were approved and authorised for issue by the Board of Directors on 30 August 2024, and are signed on its behalf by:
LIN, Qing Ting
Director
YU, Yuhua
Director

Registered Company No. 13756746
JIUJU LIMITED
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Land and buildings-10
Plant and machinery25-
Fixtures and fittings25-
Office Equipment25-
2.Average number of employees

20232022
Average number of employees during the year1511
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 December 2298,67298,672
At 30 November 2398,67298,672
Amortisation and impairment
Charge for year8,7508,750
At 30 November 238,7508,750
Net book value
At 30 November 2389,92289,922
At 30 November 2298,67298,672
4.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 December 2217,92959,2773,09780,303
Additions5,9984,4222,80213,222
At 30 November 2323,92763,6995,89993,525
Depreciation and impairment
At 01 December 224,48114,82077520,076
Charge for year4,86212,2191,28118,362
At 30 November 239,34327,0392,05638,438
Net book value
At 30 November 2314,58436,6603,84355,087
At 30 November 2213,44844,4572,32260,227
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables19,797267,702
Bank borrowings and overdrafts2,73813,428
Taxation and social security55,2928,573
Total77,827289,703