2024-05-01 2025-04-30 2025-04-30 false SC697158 JCJ WONG LIMITED 2026-01-13 false iso4217:GBP xbrli:pure SC697158 2024-04-30 SC697158 2025-04-30 SC697158 2024-05-01 2025-04-30 SC697158 2023-04-30 SC697158 2024-04-30 SC697158 2023-05-01 2024-04-30 SC697158 bus:SmallEntities 2024-05-01 2025-04-30 SC697158 bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC697158 bus:FullAccounts 2024-05-01 2025-04-30 SC697158 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC697158 core:WithinOneYear 2025-04-30 SC697158 core:AfterOneYear 2025-04-30 SC697158 core:WithinOneYear 2024-04-30 SC697158 core:AfterOneYear 2024-04-30 SC697158 core:ShareCapital 2025-04-30 SC697158 core:SharePremium 2025-04-30 SC697158 core:RevaluationReserve 2025-04-30 SC697158 core:OtherReservesSubtotal 2025-04-30 SC697158 core:RetainedEarningsAccumulatedLosses 2025-04-30 SC697158 core:ShareCapital 2024-04-30 SC697158 core:SharePremium 2024-04-30 SC697158 core:RevaluationReserve 2024-04-30 SC697158 core:OtherReservesSubtotal 2024-04-30 SC697158 core:RetainedEarningsAccumulatedLosses 2024-04-30 SC697158 core:LandBuildings 2025-04-30 SC697158 core:PlantMachinery 2025-04-30 SC697158 core:Vehicles 2025-04-30 SC697158 core:FurnitureFittings 2025-04-30 SC697158 core:OfficeEquipment 2025-04-30 SC697158 core:NetGoodwill 2025-04-30 SC697158 core:IntangibleAssetsOtherThanGoodwill 2025-04-30 SC697158 core:ListedExchangeTraded 2025-04-30 SC697158 core:UnlistedNon-exchangeTraded 2025-04-30 SC697158 core:LandBuildings 2024-04-30 SC697158 core:PlantMachinery 2024-04-30 SC697158 core:Vehicles 2024-04-30 SC697158 core:FurnitureFittings 2024-04-30 SC697158 core:OfficeEquipment 2024-04-30 SC697158 core:NetGoodwill 2024-04-30 SC697158 core:IntangibleAssetsOtherThanGoodwill 2024-04-30 SC697158 core:ListedExchangeTraded 2024-04-30 SC697158 core:UnlistedNon-exchangeTraded 2024-04-30 SC697158 core:LandBuildings 2024-05-01 2025-04-30 SC697158 core:PlantMachinery 2024-05-01 2025-04-30 SC697158 core:Vehicles 2024-05-01 2025-04-30 SC697158 core:FurnitureFittings 2024-05-01 2025-04-30 SC697158 core:OfficeEquipment 2024-05-01 2025-04-30 SC697158 core:NetGoodwill 2024-05-01 2025-04-30 SC697158 core:IntangibleAssetsOtherThanGoodwill 2024-05-01 2025-04-30 SC697158 core:ListedExchangeTraded 2024-05-01 2025-04-30 SC697158 core:UnlistedNon-exchangeTraded 2024-05-01 2025-04-30 SC697158 core:MoreThanFiveYears 2024-05-01 2025-04-30 SC697158 core:Non-currentFinancialInstruments 2025-04-30 SC697158 core:Non-currentFinancialInstruments 2024-04-30 SC697158 dpl:CostSales 2024-05-01 2025-04-30 SC697158 dpl:DistributionCosts 2024-05-01 2025-04-30 SC697158 core:LandBuildings 2024-05-01 2025-04-30 SC697158 core:PlantMachinery 2024-05-01 2025-04-30 SC697158 core:Vehicles 2024-05-01 2025-04-30 SC697158 core:FurnitureFittings 2024-05-01 2025-04-30 SC697158 core:OfficeEquipment 2024-05-01 2025-04-30 SC697158 dpl:AdministrativeExpenses 2024-05-01 2025-04-30 SC697158 core:NetGoodwill 2024-05-01 2025-04-30 SC697158 core:IntangibleAssetsOtherThanGoodwill 2024-05-01 2025-04-30 SC697158 dpl:GroupUndertakings 2024-05-01 2025-04-30 SC697158 dpl:ParticipatingInterests 2024-05-01 2025-04-30 SC697158 dpl:GroupUndertakings core:ListedExchangeTraded 2024-05-01 2025-04-30 SC697158 core:ListedExchangeTraded 2024-05-01 2025-04-30 SC697158 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-05-01 2025-04-30 SC697158 core:UnlistedNon-exchangeTraded 2024-05-01 2025-04-30 SC697158 dpl:CostSales 2023-05-01 2024-04-30 SC697158 dpl:DistributionCosts 2023-05-01 2024-04-30 SC697158 core:LandBuildings 2023-05-01 2024-04-30 SC697158 core:PlantMachinery 2023-05-01 2024-04-30 SC697158 core:Vehicles 2023-05-01 2024-04-30 SC697158 core:FurnitureFittings 2023-05-01 2024-04-30 SC697158 core:OfficeEquipment 2023-05-01 2024-04-30 SC697158 dpl:AdministrativeExpenses 2023-05-01 2024-04-30 SC697158 core:NetGoodwill 2023-05-01 2024-04-30 SC697158 core:IntangibleAssetsOtherThanGoodwill 2023-05-01 2024-04-30 SC697158 dpl:GroupUndertakings 2023-05-01 2024-04-30 SC697158 dpl:ParticipatingInterests 2023-05-01 2024-04-30 SC697158 dpl:GroupUndertakings core:ListedExchangeTraded 2023-05-01 2024-04-30 SC697158 core:ListedExchangeTraded 2023-05-01 2024-04-30 SC697158 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-05-01 2024-04-30 SC697158 core:UnlistedNon-exchangeTraded 2023-05-01 2024-04-30 SC697158 core:NetGoodwill 2025-04-30 SC697158 core:IntangibleAssetsOtherThanGoodwill 2025-04-30 SC697158 core:LandBuildings 2025-04-30 SC697158 core:PlantMachinery 2025-04-30 SC697158 core:Vehicles 2025-04-30 SC697158 core:FurnitureFittings 2025-04-30 SC697158 core:OfficeEquipment 2025-04-30 SC697158 core:AfterOneYear 2025-04-30 SC697158 core:WithinOneYear 2025-04-30 SC697158 core:ListedExchangeTraded 2025-04-30 SC697158 core:UnlistedNon-exchangeTraded 2025-04-30 SC697158 core:ShareCapital 2025-04-30 SC697158 core:SharePremium 2025-04-30 SC697158 core:RevaluationReserve 2025-04-30 SC697158 core:OtherReservesSubtotal 2025-04-30 SC697158 core:RetainedEarningsAccumulatedLosses 2025-04-30 SC697158 core:NetGoodwill 2024-04-30 SC697158 core:IntangibleAssetsOtherThanGoodwill 2024-04-30 SC697158 core:LandBuildings 2024-04-30 SC697158 core:PlantMachinery 2024-04-30 SC697158 core:Vehicles 2024-04-30 SC697158 core:FurnitureFittings 2024-04-30 SC697158 core:OfficeEquipment 2024-04-30 SC697158 core:AfterOneYear 2024-04-30 SC697158 core:WithinOneYear 2024-04-30 SC697158 core:ListedExchangeTraded 2024-04-30 SC697158 core:UnlistedNon-exchangeTraded 2024-04-30 SC697158 core:ShareCapital 2024-04-30 SC697158 core:SharePremium 2024-04-30 SC697158 core:RevaluationReserve 2024-04-30 SC697158 core:OtherReservesSubtotal 2024-04-30 SC697158 core:RetainedEarningsAccumulatedLosses 2024-04-30 SC697158 core:NetGoodwill 2023-04-30 SC697158 core:IntangibleAssetsOtherThanGoodwill 2023-04-30 SC697158 core:LandBuildings 2023-04-30 SC697158 core:PlantMachinery 2023-04-30 SC697158 core:Vehicles 2023-04-30 SC697158 core:FurnitureFittings 2023-04-30 SC697158 core:OfficeEquipment 2023-04-30 SC697158 core:AfterOneYear 2023-04-30 SC697158 core:WithinOneYear 2023-04-30 SC697158 core:ListedExchangeTraded 2023-04-30 SC697158 core:UnlistedNon-exchangeTraded 2023-04-30 SC697158 core:ShareCapital 2023-04-30 SC697158 core:SharePremium 2023-04-30 SC697158 core:RevaluationReserve 2023-04-30 SC697158 core:OtherReservesSubtotal 2023-04-30 SC697158 core:RetainedEarningsAccumulatedLosses 2023-04-30 SC697158 core:AfterOneYear 2024-05-01 2025-04-30 SC697158 core:WithinOneYear 2024-05-01 2025-04-30 SC697158 core:Non-currentFinancialInstruments core:CostValuation 2024-05-01 2025-04-30 SC697158 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-05-01 2025-04-30 SC697158 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-05-01 2025-04-30 SC697158 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-05-01 2025-04-30 SC697158 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-05-01 2025-04-30 SC697158 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-05-01 2025-04-30 SC697158 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-05-01 2025-04-30 SC697158 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-05-01 2025-04-30 SC697158 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-05-01 2025-04-30 SC697158 core:Non-currentFinancialInstruments core:CostValuation 2025-04-30 SC697158 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-04-30 SC697158 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-04-30 SC697158 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-04-30 SC697158 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-04-30 SC697158 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-04-30 SC697158 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-04-30 SC697158 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-04-30 SC697158 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-04-30 SC697158 core:Non-currentFinancialInstruments core:CostValuation 2024-04-30 SC697158 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-04-30 SC697158 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-04-30 SC697158 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-04-30 SC697158 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-04-30 SC697158 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-04-30 SC697158 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-04-30 SC697158 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-04-30 SC697158 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-04-30 SC697158 bus:Director1 2024-05-01 2025-04-30 SC697158 bus:Director2 2024-05-01 2025-04-30 SC697158 bus:Director3 2024-05-01 2025-04-30

JCJ WONG LIMITED

Registered Number
SC697158
(Scotland)

Unaudited Financial Statements for the Year ended
30 April 2025

JCJ WONG LIMITED
Company Information
for the year from 1 May 2024 to 30 April 2025

Directors | WONG, Miss Cindy Sien Yee
| WONG, Mrs Hong Nai
| WONG, Jamie Jing Leung

Registered Address | 9 Royal Crescent
| Glasgow
| G3 7SP

Registered Number | SC697158 (Scotland)

JCJ WONG LIMITED
Balance Sheet as at
30 April 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investment property | 3 |  |  | 65,000 |  |  |  | 65,000
|  |  |  | 65,000 |  |  |  | 65,000
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 2,252 |  |  |  | 2,159 |  |
Cash at bank and on hand |  | 152 |  |  |  | 150 |  |
|  | 2,404 |  |  |  | 2,309 |  |
Creditors amounts falling due within one year | 5 | (65,217) |  |  |  | (65,117) |  |
Net current assets (liabilities) |  |  |  | (62,813) |  |  |  | (62,808)
Total assets less current liabilities |  |  |  | 2,187 |  |  |  | 2,192
Accruals and deferred income |  |  |  | (730) |  |  |  | (336)
Net assets |  |  |  | 1,457 |  |  |  | 1,856
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 3 |  |  |  | 3
Profit and loss account |  |  |  | 1,454 |  |  |  | 1,853
Shareholders' funds |  |  |  | 1,457 |  |  |  | 1,856

- The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 13 January 2026, and are signed on its behalf by:
WONG, Jamie Jing Leung Director Registered Company No. SC697158

JCJ WONG LIMITED
Notes to the Financial Statements
for the year ended 30 April 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. 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 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).

| Finance costs
--- | ---
| Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| 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.

| 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.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Investment property
--- | ---
| The investment property was revalued by the directors on 30 April 2022. The valuation at 30 April 2025 remains unchanged,.

|  | £
| Fair value at 01 May 24 | 65,000
| At 30 April 25 | 65,000

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 2,076 |  | 2,076
| Deferred tax asset, debtors | 176 |  | 83
| Total | 2,252 |  | 2,159

| Other debtors includes a loan to related company which is interest free and repayable on demand.

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 65,217 |  | 65,117
| Total | 65,217 |  | 65,117

| Other creditors represent loans from directors which are are interest free and repayable on demand.

6. | Related party transactions
--- | ---
| The loan balances due to the directors amounted to £65,217 (2024 : £65,117) at the year end.