2023-09-012024-08-312024-08-31false12848358DREAM JIA 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DREAM JIA LIMITED

Registered Number
12848358
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

DREAM JIA LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

LIU, Ying
ZHONG, Guo

Registered Address

27 Cirrus Drive
Shinfield
Reading
RG2 9FL

Registered Number

12848358 (England and Wales)
DREAM JIA LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3243,471237,659
243,471237,659
Current assets
Debtors41,4481,118
Cash at bank and on hand7,4236,817
8,8717,935
Creditors amounts falling due within one year5(390)(1,414)
Net current assets (liabilities)8,4816,521
Total assets less current liabilities251,952244,180
Creditors amounts falling due after one year6(245,821)(245,520)
Provisions for liabilities7(1,520)-
Net assets4,611(1,340)
Capital and reserves
Called up share capital22
Profit and loss account4,609(1,342)
Shareholders' funds4,611(1,340)
The financial statements were approved and authorised for issue by the Board of Directors on 27 May 2025, and are signed on its behalf by:
ZHONG, Guo
Director
Registered Company No. 12848358
DREAM JIA LIMITED
Notes to the Financial Statements
for the year ended 31 August 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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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: Leasehold property is depreciated across the length of the lease - 139 years.

Straight line (years)
Office Equipment4
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Land & buildings

Office Equipment

Total

£££
Cost or valuation
At 01 September 23240,3242,436242,760
Additions-161161
Revaluations8,000-8,000
At 31 August 24248,3242,597250,921
Depreciation and impairment
At 01 September 234,1809215,101
Charge for year1,7306192,349
At 31 August 245,9101,5407,450
Net book value
At 31 August 24242,4141,057243,471
At 31 August 23236,1441,515237,659
4.Debtors: amounts due within one year

2024

2023

££
Prepayments and accrued income1,4481,118
Total1,4481,118
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-125
Taxation and social security389139
Accrued liabilities and deferred income11,150
Total3901,414
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts173,489173,499
Other creditors72,33272,021
Total245,821245,520
A credit balance of £72,332 (2023 - £72,021) existed on the directors' loan account as at year end
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)1,520-
Total1,520-