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Registered Number: 11516881


 

 

 

J.I TRADING LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 2,449    3,266 
2,449    3,266 
Current assets      
Stocks 57,500    61,200 
Debtors 19    2,550 
Cash at bank and in hand (5,314)   (4,509)
52,205    59,241 
Creditors: amount falling due within one year (14,642)   (20,108)
Net current assets 37,563    39,133 
 
Total assets less current liabilities 40,012    42,399 
Creditors: amount falling due after more than one year (39,813)   (42,047)
Net assets 199    352 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 198    351 
Shareholders' funds 199    352 
 


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 30 May 2025 and were signed by:


-------------------------------
Jungik Youn
Director
1
General Information
J.I TRADING LIMITED is a private company, limited by shares, registered in , registration number 11516881, registration address Hagley Road Business Hub, 8 Hagley Road, Stourbridge, West Midlands, DY8 1PS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 25 Reducing Balance
Fixtures and Fittings 25 Reducing Balance
Plant and Machinery 25 Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 September 2023 1,693    7,500    4,798    13,991 
Additions      
Disposals      
At 31 August 2024 1,693    7,500    4,798    13,991 
Depreciation
At 01 September 2023 1,298    5,749    3,678    10,725 
Charge for year 99    438    280    817 
On disposals      
At 31 August 2024 1,397    6,187    3,958    11,542 
Net book values
Closing balance as at 31 August 2024 296    1,313    840    2,449 
Opening balance as at 01 September 2023 395    1,751    1,120    3,266 


2