JING TEA LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

IFRS

Reporting scope

Standalone (parent only)

Auditor

Deloitte LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The Directors, at the time of approving the financial statements and, after assessing the principal risks have considered the potential impact of the current operating environment and the known risks arising from the Ukraine and Middle East conflicts on the business for the next 15 months. The Directors have considered several variables which may impact on revenue, profits and cash flows and modelled a severe but plausible downside scenario using assumption including the significantly reduced sales volumes of wholesale and retail tea and teawares during 2025 and 2026. The revenue and operational impact of such volume reduction would have a substantially negative impact on profitability. Linton Park Plc confirmed that it will continue to support the Company as necessary to enable it to continue trading in a reasonable worst case scenario for a period lasting at least 12 months from the date of approving the financial statements. The company has received confirmation that the loan from its parent company will not be recalled within 12 months from the date of these financial statements, unless the sums can be met from available cash resources. Whilst the Directors acknowledge that the Company had net llabilities at the year end, they believe that the Company is well placed to manage its financing and other business risks satisfactorily and, has a reasonable expectation that the Company has adequate resources to continue in operational existence for at least 12 months from the date of approving the financial statements. The Directors therefore continue to adopt the going concern basis in preparing the financial statements.”

Significant events

• “There were no events that require adjustment or disclosure.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

3

last 12 months

Capital events

1

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +23.1%

  £4,465,921 → £5,497,767

• Cash

  -14.7%

  £155,047 → £132,193

• Net assets

  +134%

  -£2,218,067 → £754,649

• Employees

  +8.3%

  24 → 26

• Operating profit

  -11.3%

  -£1,506,351 → -£1,676,302

• Profit before tax

  -19%

  -£1,702,810 → -£2,026,175

• Wages

  +14.1%

  £1,277,891 → £1,458,314

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers