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Registered Number: 04687736
England and Wales
P & J INTERNATIONAL LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 October 2024 End date: 30 September 2025

P & J International Limited Contents Page For the year ended 30 September 2025
Statement of financial position | 1
Notes to the financial statements | 2

P & J International Limited Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 5 | 2,004 |  | 3,154
|  | 2,004 |  | 3,154
Current assets |  |  |
Inventories | 6 | 322,645 |  | 435,900
Debtors | 7 | 749,859 |  | 517,453
Cash at bank and in hand |  | 975,685 |  | 971,550
|  | 2,048,189 |  | 1,924,903
Creditors: amount falling due within one year | 8 | (227,321) |  | (184,247)
Net current assets |  | 1,820,868 |  | 1,740,656
Total assets less current liabilities |  | 1,822,872 |  | 1,743,810
Provisions for liabilities | 9 | (380) |  | (599)
Net assets |  | 1,822,492 |  | 1,743,211
Capital and reserves |  |  |
Called up share capital | 10 | 2,000 |  | 2,000
Share premium account | 11 | 11,996 |  | 11,996
Profit and loss account |  | 1,808,496 |  | 1,729,215
Shareholders' funds |  | 1,822,492 |  | 1,743,211
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge 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 financial statements were approved by the board of directors on 03 March 2026 and were signed on its behalf by:
------------------------------- Jungil Jay SHIN Director | ------------------------------- Xiaoxia Phoenix ZHANG Director
1

P & J International Limited Notes to the Financial Statements For the year ended 30 September 2025
General Information P & J International Limited is a private company, limited by shares, registered in England and Wales, registration number 04687736, registration address Lime Tree House, 15 Lime Tree Walk, Sevenoaks, Kent, TN13 1YH. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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) Change in accounting policy Changes to the accounts layout and terminology have occurred due to a change in accounting software. The changes have no effect on the overall figures. Details of changes are as follows: Directors Report and Accountants Report - Changes to wording to give greater clarity of responsibilities and work carried out. 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. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. 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 Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Computer software development costs Development costs of computer software are capitalised once a detailed program design has been established and are amortised on a straight line basis over years. 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:
Fixtures and Fittings | 25% Straight Line
Computer Equipment | 25% Straight Line
Inventories 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. Stock held on consignment is included within inventories in the financial statements when the terms under which they are held and commercial practice indicate that the main risks and rewards of ownership rest with the company. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. Financial instruments The company has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to its financial instruments, except for unrealised gains/losses in respect of foreign exchange contracts, which are only recognised when the contracts are exercised. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2. | Average number of employees Average number of employees during the year was 4 (2024 : 4).
3. | Financial Commitments, Guarantees and Contingencies
Particulars |  | Current £
--- | --- | ---
Operating leases which expire within 1 year |  | 3,900
4. | Intangible fixed assets
Cost | Other |  | Total
| £ |  | £
At 01 October 2024 | 6,162 |  | 6,162
Additions | - |  | -
Disposals | - |  | -
At 30 September 2025 | 6,162 |  | 6,162
Amortisation
At 01 October 2024 | 6,162 |  | 6,162
Charge for year | - |  | -
On disposals | - |  | -
At 30 September 2025 | 6,162 |  | 6,162
Net book values
At 30 September 2025 | - |  | -
At 30 September 2024 | - |  | -
5. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 October 2024 | 2,778 |  | 8,763 |  | 11,541
Additions | - |  | 666 |  | 666
Disposals | (1,010) |  | (1,969) |  | (2,979)
At 30 September 2025 | 1,768 |  | 7,460 |  | 9,228
Depreciation
At 01 October 2024 | 2,501 |  | 5,886 |  | 8,387
Charge for year | 135 |  | 1,293 |  | 1,428
On disposals | (1,002) |  | (1,589) |  | (2,591)
At 30 September 2025 | 1,634 |  | 5,590 |  | 7,224
Net book values
Closing balance as at 30 September 2025 | 134 |  | 1,870 |  | 2,004
Opening balance as at 01 October 2024 | 277 |  | 2,877 |  | 3,154
6. | Inventories
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Raw Materials | 322,645 |  | 435,900
| 322,645 |  | 435,900
7. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 741,033 |  | 507,554
Prepayments & Accrued Income | 3,860 |  | 4,400
VAT | 4,966 |  | 5,499
| 749,859 |  | 517,453
8. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 110,246 |  | 108,584
Corporation Tax | 75,481 |  | 56,900
Accrued Expenses | 17,336 |  | 7,384
Other Creditors | 24,258 |  | 11,379
| 227,321 |  | 184,247
The company has the following securities, a debenture for fixed and floating charges held over all assets of the company and a general pledge, these are all held by the company's bank. The company also has a rent deposit deed.
9. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 599 |  | 704
Charged to Profit & Loss | (219) |  | (105)
| 380 |  | 599
10. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
2,000 Ordinary shares of £1.00 each | 2,000 |  | 2,000
| 2,000 |  | 2,000
11. | Share premium account
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Equity Share Premium b/fwd | 11,996 |  | 11,996
| 11,996 |  | 11,996
2