2023-03-012024-02-292024-02-29false05453322JAMORIN INTERNATIONAL LIMITED2024-11-27iso4217:GBPxbrli:pure054533222023-03-01054533222024-02-29054533222023-03-012024-02-29054533222022-03-01054533222023-02-28054533222022-03-012023-02-2805453322bus:SmallEntities2023-03-012024-02-2905453322bus:AuditExempt-NoAccountantsReport2023-03-012024-02-2905453322bus:FullAccounts2023-03-012024-02-2905453322bus:PrivateLimitedCompanyLtd2023-03-012024-02-2905453322core:WithinOneYear2024-02-2905453322core:AfterOneYear2024-02-2905453322core:WithinOneYear2023-02-2805453322core:AfterOneYear2023-02-2805453322core:ShareCapital2024-02-2905453322core:SharePremium2024-02-2905453322core:RevaluationReserve2024-02-2905453322core:OtherReservesSubtotal2024-02-2905453322core:RetainedEarningsAccumulatedLosses2024-02-2905453322core:ShareCapital2023-02-2805453322core:SharePremium2023-02-2805453322core:RevaluationReserve2023-02-2805453322core:OtherReservesSubtotal2023-02-2805453322core:RetainedEarningsAccumulatedLosses2023-02-2805453322core:LandBuildings2024-02-2905453322core:PlantMachinery2024-02-2905453322core:Vehicles2024-02-2905453322core:FurnitureFittings2024-02-2905453322core:OfficeEquipment2024-02-2905453322core:NetGoodwill2024-02-2905453322core:IntangibleAssetsOtherThanGoodwill2024-02-2905453322core:ListedExchangeTraded2024-02-2905453322core:UnlistedNon-exchangeTraded2024-02-2905453322core:LandBuildings2023-02-2805453322core:PlantMachinery2023-02-2805453322core:Vehicles2023-02-2805453322core:FurnitureFittings2023-02-2805453322core:OfficeEquipment2023-02-2805453322core:NetGoodwill2023-02-2805453322core:IntangibleAssetsOtherThanGoodwill2023-02-2805453322core:ListedExchangeTraded2023-02-2805453322core:UnlistedNon-exchangeTraded2023-02-2805453322core:LandBuildings2023-03-012024-02-2905453322core:PlantMachinery2023-03-012024-02-2905453322core:Vehicles2023-03-012024-02-2905453322core:FurnitureFittings2023-03-012024-02-2905453322core:OfficeEquipment2023-03-012024-02-2905453322core:NetGoodwill2023-03-012024-02-2905453322core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2905453322core:ListedExchangeTraded2023-03-012024-02-2905453322core:UnlistedNon-exchangeTraded2023-03-012024-02-2905453322core:MoreThanFiveYears2023-03-012024-02-2905453322core:Non-currentFinancialInstruments2024-02-2905453322core:Non-currentFinancialInstruments2023-02-2805453322dpl:CostSales2023-03-012024-02-2905453322dpl:DistributionCosts2023-03-012024-02-2905453322core:LandBuildings2023-03-012024-02-2905453322core:PlantMachinery2023-03-012024-02-2905453322core:Vehicles2023-03-012024-02-2905453322core:FurnitureFittings2023-03-012024-02-2905453322core:OfficeEquipment2023-03-012024-02-2905453322dpl:AdministrativeExpenses2023-03-012024-02-2905453322core:NetGoodwill2023-03-012024-02-2905453322core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2905453322dpl:GroupUndertakings2023-03-012024-02-2905453322dpl:ParticipatingInterests2023-03-012024-02-2905453322dpl:GroupUndertakingscore:ListedExchangeTraded2023-03-012024-02-2905453322core:ListedExchangeTraded2023-03-012024-02-2905453322dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-03-012024-02-2905453322core:UnlistedNon-exchangeTraded2023-03-012024-02-2905453322dpl:CostSales2022-03-012023-02-2805453322dpl:DistributionCosts2022-03-012023-02-2805453322core:LandBuildings2022-03-012023-02-2805453322core:PlantMachinery2022-03-012023-02-2805453322core:Vehicles2022-03-012023-02-2805453322core:FurnitureFittings2022-03-012023-02-2805453322core:OfficeEquipment2022-03-012023-02-2805453322dpl:AdministrativeExpenses2022-03-012023-02-2805453322core:NetGoodwill2022-03-012023-02-2805453322core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2805453322dpl:GroupUndertakings2022-03-012023-02-2805453322dpl:ParticipatingInterests2022-03-012023-02-2805453322dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-012023-02-2805453322core:ListedExchangeTraded2022-03-012023-02-2805453322dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-012023-02-2805453322core:UnlistedNon-exchangeTraded2022-03-012023-02-2805453322core:NetGoodwill2024-02-2905453322core:IntangibleAssetsOtherThanGoodwill2024-02-2905453322core:LandBuildings2024-02-2905453322core:PlantMachinery2024-02-2905453322core:Vehicles2024-02-2905453322core:FurnitureFittings2024-02-2905453322core:OfficeEquipment2024-02-2905453322core:AfterOneYear2024-02-2905453322core:WithinOneYear2024-02-2905453322core:ListedExchangeTraded2024-02-2905453322core:UnlistedNon-exchangeTraded2024-02-2905453322core:ShareCapital2024-02-2905453322core:SharePremium2024-02-2905453322core:RevaluationReserve2024-02-2905453322core:OtherReservesSubtotal2024-02-2905453322core:RetainedEarningsAccumulatedLosses2024-02-2905453322core:NetGoodwill2023-02-2805453322core:IntangibleAssetsOtherThanGoodwill2023-02-2805453322core:LandBuildings2023-02-2805453322core:PlantMachinery2023-02-2805453322core:Vehicles2023-02-2805453322core:FurnitureFittings2023-02-2805453322core:OfficeEquipment2023-02-2805453322core:AfterOneYear2023-02-2805453322core:WithinOneYear2023-02-2805453322core:ListedExch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JAMORIN INTERNATIONAL LIMITED

Registered Number
05453322
(England and Wales)

Unaudited Financial Statements for the Year ended
29 February 2024

JAMORIN INTERNATIONAL LIMITED
Company Information
for the year from 1 March 2023 to 29 February 2024

Director

MUSHKEEV, Sergey

Registered Address

35 Berkeley Square
London
W1J 5BF

Registered Number

05453322 (England and Wales)
JAMORIN INTERNATIONAL LIMITED
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets34,6215,563
Tangible assets41,0949,575
Investments550,89850,898
56,61366,036
Current assets
Debtors6814,716461,599
Cash at bank and on hand82,234
814,724463,833
Creditors amounts falling due within one year7(533,300)(167,454)
Net current assets (liabilities)281,424296,379
Total assets less current liabilities338,037362,415
Creditors amounts falling due after one year8(98,088)(107,100)
Net assets239,949255,315
Capital and reserves
Called up share capital150,000150,000
Profit and loss account89,949105,315
Shareholders' funds239,949255,315
The financial statements were approved and authorised for issue by the Director on 27 November 2024, and are signed on its behalf by:
MUSHKEEV, Sergey
Director
Registered Company No. 05453322
JAMORIN INTERNATIONAL LIMITED
Notes to the Financial Statements
for the year ended 29 February 2024

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Intangible assets
Other intangible assets is Web Development. It is amortised to profit and loss account over its estimated economic life of 10 years.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Fixtures and fittings2
Office Equipment2
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees
Average number of employees, including directors, during the year was as follows: 3 (2023: 3)

20242023
Average number of employees during the year33
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 March 239,4029,402
At 29 February 249,4029,402
Amortisation and impairment
At 01 March 233,8393,839
Charge for year942942
At 29 February 244,7814,781
Net book value
At 29 February 244,6214,621
At 28 February 235,5635,563
4.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 March 2328,95228,952
Additions8484
At 29 February 2429,03629,036
Depreciation and impairment
At 01 March 2319,37719,377
Charge for year8,5658,565
At 29 February 2427,94227,942
Net book value
At 29 February 241,0941,094
At 28 February 239,5759,575
5.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 March 2350,89850,898
At 29 February 2450,89850,898
Net book value
At 29 February 2450,89850,898
At 28 February 2350,89850,898

Notes

1Investments in group undertakings and participating interests
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables804,583448,330
Other debtors6,6259,761
Total811,208458,091
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables528,549164,618
Bank borrowings and overdrafts3,6432,387
Accrued liabilities and deferred income1,108449
Total533,300167,454
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.
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts98,088107,100
Total98,088107,100