DREAM JIA LIMITED


Directors	LIU, Ying
	ZHONG, Guo


Registered Address	27 Cirrus Drive
	Shinfield
	Reading
	RG2 9FL


Registered Number	12848358 (England and Wales)

Statement of Financial Position
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		495,948		243,471
			495,948		243,471
Current assets
Debtors		8,708		1,448
Cash at bank and on hand		5,440		7,423
		14,148		8,871
Creditors amounts falling due within one year	4	(2,242)		(390)
Net current assets (liabilities)			11,906		8,481
Total assets less current liabilities			507,854		251,952
Creditors amounts falling due after one year	5		(502,494)		(245,821)
Provisions for liabilities	6		(1,520)		(1,520)
Net assets			3,840		4,611
Capital and reserves
Called up share capital			2		2
Profit and loss account			3,838		4,609
Shareholders' funds			3,840		4,611

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 28 May 2026, 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 2025

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.

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.

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.

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 properties are depreciated across the length of the lease - 139 & 136 years.


		Straight line (years)
	Office Equipment	4

	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 leasehold basis.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Land & buildings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 September 24	248,324	2,597	250,921
Additions	255,267	880	256,147
At 31 August 25	503,591	3,477	507,068
Depreciation and impairment
At 01 September 24	5,910	1,540	7,450
Charge for year	2,727	943	3,670
At 31 August 25	8,637	2,483	11,120
Net book value
At 31 August 25	494,954	994	495,948
At 31 August 24	242,414	1,057	243,471

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	708	389
Accrued liabilities and deferred income	1,534	1
Total	2,242	390

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	349,870	173,489
Other creditors	152,624	72,332
Total	502,494	245,821


	A credit balance of £152,624 (2024 - £72,332) existed on the directors' loan account as at year end

6.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	1,520	1,520
Total	1,520	1,520