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Registered Number: 12485971
England and Wales

 

 

 


Abridged Accounts

for the year ended 28 February 2023

for

COMBINED DEFENSIVE ARTS LTD

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 2,092    4,046 
2,092    4,046 
Current assets      
Debtors 782    29 
Cash at bank and in hand 13,470    29,539 
14,252    29,568 
Creditors: amount falling due within one year (9,959)   (9,804)
Net current assets 4,293    19,764 
 
Total assets less current liabilities 6,385    23,810 
Net assets 6,385    23,810 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 6,285    23,710 
Shareholder's funds 6,385    23,810 
 


For the year ended 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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 and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 21 November 2023 and were signed on its behalf by:


-------------------------------
Lee Trunks
Director
-------------------------------
Louisa Trunks
Director
1
General Information
Combined Defensive Arts Ltd is a private company, limited by shares, registered in England and Wales, registration number 12485971, registration address PI HOUSE, 40A LONDON ROAD , Gloucester, Gloucestershire.

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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of  and trade discounts.  Turnover is based on gross income and operates flat rate scheme.
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.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
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 33% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 3 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 March 2022 7,536    7,536 
Additions 800    800 
Disposals  
At 28 February 2023 8,336    8,336 
Depreciation
At 01 March 2022 3,490    3,490 
Charge for year 2,754    2,754 
On disposals  
At 28 February 2023 6,244    6,244 
Net book values
Closing balance as at 28 February 2023 2,092    2,092 
Opening balance as at 01 March 2022 4,046    4,046 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
50 Class A shares of £1.00 each 50    50 
50 Class B shares of £1.00 each 50    50 
100    100 

2