Registration number: 10616780

Jun Wang UK Limited

Contents

Company Information	1
Directors' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 8

Jun Wang UK Limited

Company Information

Directors

J Wang Y Jiang

Registered office

92 Honeybottom Lane Dry Sandford Abingdon United Kingdom OX13 6BX

Jun Wang UK Limited

Directors' Report for the year ended 31 March 2026

The directors present their report and the financial statements for the year ended 31 March 2026.

Directors of the company

The directors who held office during the year were as follows:

J Wang

Y Jiang (appointed 1 October 2025)

Principal activity

The principal activity of the company is to provide online training courses.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the Board on 17 September 2026 and signed on its behalf by:

J Wang Director

Jun Wang UK Limited

(Registration number: 10616780)
Balance Sheet as at 31 March 2026

	Note	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	4		401		550
Current assets
Debtors	5	-		(3,733)
Cash at bank and in hand		68,108		13,492
		68,108		9,759
Creditors: Amounts falling due within one year	6	(65,885)		(104,619)
Net current assets/(liabilities)			2,223		(94,860)
Net assets/(liabilities)			2,624		(94,310)
Capital and reserves
Called up share capital	7	100		100
Retained earnings		2,524		(94,410)
Shareholders' funds/(deficit)			2,624		(94,310)

For the financial year ending 31 March 2026 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account and Directors' Report.

Approved and authorised by the Board on 17 September 2026 and signed on its behalf by:
 

J Wang Director

Jun Wang UK Limited

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
92 Honeybottom Lane
Dry Sandford
Abingdon
OX13 6BX
United Kingdom

These financial statements were authorised for issue by the Board on 17 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Jun Wang UK Limited

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

Going concern

The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Plant & Machinery	25% Reducing balance
Computer Equipment	25% Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Jun Wang UK Limited

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

Financial instruments

The company has elected to apply the provisions of Sections 11 ‘Basic Financial Instruments’ and 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

Financial assets and financial liabilities are offset and the net amount presented in the financial statements only 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.

 Basic financial assets
Basic financial assets, including trade and other receivables and cash and bank balances, and basic financial liabilities, including trade and other payables, are initially recognised at transaction price, adjusted for transaction costs where applicable, unless the arrangement constitutes a financing transaction.

Where an arrangement constitutes a financing transaction, the financial asset or financial liability is initially measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Basic financial assets and liabilities are subsequently measured at amortised cost using the effective interest method. Short-term non-interest-bearing receivables and payables that are due within one year on normal business terms are measured at the undiscounted amount of the cash or other consideration expected to be received or paid.

Financial assets are derecognised when the contractual rights to the cash flows from the asset expire or are settled, or when substantially all the risks and rewards of ownership are transferred to another party. Financial liabilities are derecognised when the company’s contractual obligations are discharged, cancelled or expire.

 Impairment of financial assets
At the end of each reporting period, financial assets measured at cost or amortised cost are assessed for objective evidence of impairment. If there is objective evidence that a financial asset is impaired, an impairment loss is recognised immediately in profit or loss.

If, in a subsequent period, the amount of an impairment loss decreases and the decrease can be objectively related to an event occurring after the impairment was recognised, the impairment loss is reversed. The reversal shall not result in a carrying amount exceeding the amount that would have been recognised had no impairment loss previously been recognised.

Jun Wang UK Limited

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 3).

4	Tangible assets

	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 April 2025	1,448	2,070	3,518
At 31 March 2026	1,448	2,070	3,518
Depreciation
At 1 April 2025	1,309	1,659	2,968
Charge for the year	46	103	149
At 31 March 2026	1,355	1,762	3,117
Carrying amount
At 31 March 2026	93	308	401
At 31 March 2025	139	411	550

5

Debtors

Current	2026 £	2025 £
Trade debtors	-	(3,733)
	-	(3,733)

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	26	26
Taxation and social security	-	8,612
Accruals and deferred income	58,581	58,937
Other creditors	7,278	37,044
	65,885	104,619

Jun Wang UK Limited

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100