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Registered number: 10296617
Okolieboxing Ltd
Unaudited Financial Statements
For the Period 1 August 2022 to 31 March 2023
Paramount Accountancy Ltd
Chartered Accountants
Wakefield Suite, The Stables Lockwood Park
Huddersfield
West Yorkshire
HD4 6EN
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Okolieboxing Ltd for the period 1 August 2022 to 31 March 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Okolieboxing Ltd for the period 1 August 2022 to 31 March 2023 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Okolieboxing Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Okolieboxing Ltd and state those matters that we have agreed to state to the director of Okolieboxing Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Okolieboxing Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that Okolieboxing Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Okolieboxing Ltd . You consider that Okolieboxing Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit of the accounts of Okolieboxing Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
16 January 2024
Paramount Accountancy Ltd
Chartered Accountants
Wakefield Suite, The Stables Lockwood Park
Huddersfield
West Yorkshire
HD4 6EN
Page 1
Page 2
Statement of Financial Position
Registered number: 10296617
31 March 2023 31 July 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,730 12,719
18,730 12,719
CURRENT ASSETS
Debtors 5 106,934 496,594
Cash at bank and in hand 557,097 72,046
664,031 568,640
Creditors: Amounts Falling Due Within One Year 6 (431,249 ) (160,173 )
NET CURRENT ASSETS (LIABILITIES) 232,782 408,467
TOTAL ASSETS LESS CURRENT LIABILITIES 251,512 421,186
NET ASSETS 251,512 421,186
CAPITAL AND RESERVES
Called up share capital 7 1 1
Income Statement 251,511 421,185
SHAREHOLDERS' FUNDS 251,512 421,186
Page 2
Page 3
For the period ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Lawrence Okolie
Director
16 January 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Okolieboxing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10296617 . The registered office is Wakefield Suite, The Stables, Lockwood Park, Huddersfield, West Yorkshire, HD4 6EN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Straight line
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2022: 1)
1 1
Page 4
Page 5
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 August 2022 16,918
Additions 11,545
As at 31 March 2023 28,463
Depreciation
As at 1 August 2022 4,199
Provided during the period 5,534
As at 31 March 2023 9,733
Net Book Value
As at 31 March 2023 18,730
As at 1 August 2022 12,719
5. Debtors
31 March 2023 31 July 2022
£ £
Due within one year
Trade debtors 25,500 -
Okoliemisic Ltd loan account - 70,210
Okolie Properties Ltd loan account 2,250 2,250
Corporation tax recoverable assets 79,184 79,184
Director's loan account - 344,950
106,934 496,594
6. Creditors: Amounts Falling Due Within One Year
31 March 2023 31 July 2022
£ £
Trade creditors 45,553 -
Bank loans and overdrafts 64 -
Corporation tax 166,613 137,138
VAT 84,767 5,995
Credit card 7,852 -
Accruals and deferred income 126,400 17,040
431,249 160,173
7. Share Capital
31 March 2023 31 July 2022
£ £
Allotted, Called up and fully paid 1 1
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