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Company Registration No. 08551417 (England and Wales)
JUE JUE LTD Unaudited accounts for the year ended 30 April 2024
JUE JUE LTD Unaudited accounts Contents
Page
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JUE JUE LTD Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,159 
684 
Current assets
Debtors
7,068 
5,000 
Cash at bank and in hand
205,765 
176,095 
212,833 
181,095 
Creditors: amounts falling due within one year
(78,770)
(47,694)
Net current assets
134,063 
133,401 
Total assets less current liabilities
136,222 
134,085 
Creditors: amounts falling due after more than one year
(106)
(1,094)
Net assets
136,116 
132,991 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
136,016 
132,891 
Shareholders' funds
136,116 
132,991 
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 January 2025 and were signed on its behalf by
Terence Tsang Director Company Registration No. 08551417
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JUE JUE LTD Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
JUE JUE LTD is a private company, limited by shares, registered in England and Wales, registration number 08551417. The registered office is 72 BAWDSEY AVENUE, ILFORD, ESSEX, IG2 7TJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight line
Computer equipment
25% straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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JUE JUE LTD Notes to the Accounts for the year ended 30 April 2024
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2023
8,830 
- 
8,830 
Additions
- 
2,879 
2,879 
At 30 April 2024
8,830 
2,879 
11,709 
Depreciation
At 1 May 2023
8,146 
- 
8,146 
Charge for the year
684 
- 
684 
Surplus on revaluation
- 
720 
720 
At 30 April 2024
8,830 
720 
9,550 
Net book value
At 30 April 2024
- 
2,159 
2,159 
At 30 April 2023
684 
- 
684 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
6,000 
5,000 
Other debtors
1,068 
- 
7,068 
5,000 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
- 
142 
Taxes and social security
73,470 
44,902 
Accruals
5,300 
2,650 
78,770 
47,694 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
106 
1,094 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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