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CONCEPT JOURNALISM LTD

Registered Number
13809336
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

CONCEPT JOURNALISM LTD
Company Information
for the year from 1 January 2024 to 31 December 2024

Director

Wanching Leong

Registered Address

128 City Road
London
EC1V 2NX

Place of Business

Flat 14 Gardnor Mansions

Church Row

London

NW3 6UR


Registered Number

13809336 (England and Wales)
CONCEPT JOURNALISM LTD
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets37561,191
7561,191
Current assets
Debtors460014,964
Cash at bank and on hand21,67360,749
22,27375,713
Creditors amounts falling due within one year5(32,714)(44,487)
Net current assets (liabilities)(10,441)31,226
Total assets less current liabilities(9,685)32,417
Net assets(9,685)32,417
Capital and reserves
Called up share capital11
Profit and loss account(9,686)32,416
Shareholders' funds(9,685)32,417
The financial statements were approved and authorised for issue by the Director on 23 April 2025, and are signed on its behalf by:
Wanching Leong
Director
Registered Company No. 13809336
CONCEPT JOURNALISM LTD
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.
Defined contribution pension plan
The company makes payments into a defined contribution pension plan for the benefit of its director. Contributions are recognised as an expense in the accounts as incurred. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Tangible fixed assets and depreciation
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Straight line (years)
Fixtures and fittings5
Office Equipment4
Trade and other debtors
Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 241,816
At 31 December 241,816
Depreciation and impairment
At 01 January 24625
Charge for year435
At 31 December 241,061
Net book value
At 31 December 24756
At 31 December 231,191
4.Debtors: amounts due within one year

2024

2023

££
Other debtors600272
Prepayments and accrued income-14,692
Total60014,964
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables4925
Taxation and social security-1,920
Other creditors31,28940,679
Accrued liabilities and deferred income1,3761,863
Total32,71444,487
6.Share capital
The company has issued share capital of 100 ordinary shares of £0.01. There has been no change to the share capital in this year.