2023-01-012023-12-312023-12-31false13079692THREE POINTS MARTIAL ARTS 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THREE POINTS MARTIAL ARTS LTD

Registered Number
13079692
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

THREE POINTS MARTIAL ARTS LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

SAUNDERS, Martin, Dr

Registered Address

Severn House
Severnside North
Bewdley
DY12 1AB

Place of Business

Unit 9 Shrub Hill Industrial estate

Shrub Hill Road

Worcester

WR4 9EL


Registered Number

13079692 (England and Wales)
THREE POINTS MARTIAL ARTS LTD
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets35,0796,522
5,0796,522
Current assets
Debtors1,5582,057
Cash at bank and on hand2,5436,845
4,1018,902
Creditors amounts falling due within one year4(4,709)(2,598)
Net current assets (liabilities)(608)6,304
Total assets less current liabilities4,47112,826
Provisions for liabilities5(1,270)(1,240)
Net assets3,20111,586
Capital and reserves
Called up share capital11
Profit and loss account3,20011,585
Shareholders' funds3,20111,586
The financial statements were approved and authorised for issue by the Director on 30 October 2024, and are signed on its behalf by:
SAUNDERS, Martin, Dr
Director
Registered Company No. 13079692
THREE POINTS MARTIAL ARTS LTD
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
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 policy
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 January 2310,08710,087
At 31 December 2310,08710,087
Depreciation and impairment
At 01 January 233,5653,565
Charge for year1,4431,443
At 31 December 235,0085,008
Net book value
At 31 December 235,0795,079
At 31 December 226,5226,522
4.Creditors: amounts due within one year

2023

2022

££
Taxation and social security-821
Other creditors3,809877
Accrued liabilities and deferred income900900
Total4,7092,598
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)1,2701,240
Total1,2701,240