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Accrued expenses and other payables (Tables)

12 Months Ended

Dec. 31, 2020

Payables and Accruals [Abstract]

Schedule of Accrued Expenses and Other Payables

		As of December 31,
		2019				2020
		RMB’000				RMB’000
Accrued expenses and other payables
Payables for purchase of property and equipment			4,953				-
Deposits received from customers			4,296				1,710
Deposits received from franchisees			2,907				2,967
Accrued rental, utility and other expenses			4,019				10,859
VAT and other taxes payable			8,834				13,380
Payables for refund of tuition fee			9,670				4,143
Amount due to non-controlling shareholders of subsidiaries			481				-
Offering expenses			11,052				4,261
Others			2,245				8,710
Total			48,457				46,030

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- Definition

Tabular disclosure of the (a) carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business (accounts payable); (b) other payables; and (c) accrued liabilities. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). An alternative caption includes accrued expenses.

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