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REGISTERED NUMBER: 09172386 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

C & J DEVELOPMENT EUROPE LTD

C & J DEVELOPMENT EUROPE LTD (REGISTERED NUMBER: 09172386)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C & J DEVELOPMENT EUROPE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: Dr J Li
C Liu





REGISTERED OFFICE: Unit F
Freeth Street
Meadow Lane Industrial Estate
Nottingham
Nottinghamshire
NG2 3GT





REGISTERED NUMBER: 09172386 (England and Wales)





ACCOUNTANTS: Lemans
29 Arboretum Street
Nottingham
Nottinghamshire
NG1 4JA

C & J DEVELOPMENT EUROPE LTD (REGISTERED NUMBER: 09172386)

BALANCE SHEET
31 AUGUST 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Investment property 4 544,278 544,278

CURRENT ASSETS
Debtors 5 2,242 2,242
Cash at bank 6,371 6,171
8,613 8,413
CREDITORS
Amounts falling due within one year 6 414,954 388,593
NET CURRENT LIABILITIES (406,341 ) (380,180 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

137,937

164,098

CREDITORS
Amounts falling due after more than one
year

7

75,717

112,459
NET ASSETS 62,220 51,639

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 62,218 51,637
SHAREHOLDERS' FUNDS 62,220 51,639

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

C & J DEVELOPMENT EUROPE LTD (REGISTERED NUMBER: 09172386)

BALANCE SHEET - continued
31 AUGUST 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 May 2025 and were signed on its behalf by:





Dr J Li - Director


C & J DEVELOPMENT EUROPE LTD (REGISTERED NUMBER: 09172386)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1. STATUTORY INFORMATION

C & J Development Europe Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 September 2023
and 31 August 2024 544,278
NET BOOK VALUE
At 31 August 2024 544,278
At 31 August 2023 544,278

C & J DEVELOPMENT EUROPE LTD (REGISTERED NUMBER: 09172386)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Other debtors 162 162
Prepayments and accrued income 2,080 2,080
2,242 2,242

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 11,080 11,080
Corporation tax 2,480 1,962
Other creditors 68,180 15,000
Directors' current accounts 320,324 340,304
Deferred income 12,000 19,200
Accrued expenses 890 1,047
414,954 388,593

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Bank loan repayable within 1-2
years 11,556 11,556
Bank loan repayable within 2-5
years 37,876 37,876
Bank loans more than 5 years
by instalments 26,285 63,027
75,717 112,459

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more than 5 years
by instalments 26,285 63,027
26,285 63,027

8. SECURED DEBTS

The following secured debts are included within creditors:

31.8.24 31.8.23
£    £   
Bank loans 86,797 123,539

C & J DEVELOPMENT EUROPE LTD (REGISTERED NUMBER: 09172386)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
2 Ordinary £1 2 2