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Company Registration No. 07473451 (England and Wales)
Solent Martial Arts Academy Limited Unaudited accounts for the year ended 31 March 2025
Solent Martial Arts Academy Limited Unaudited accounts Contents
Page
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Solent Martial Arts Academy Limited Company Information for the year ended 31 March 2025
Director
Aaron Rogers
Company Number
07473451 (England and Wales)
Registered Office
203 West Street Fareham Hampshire PO16 0EN
Accountants
Taxsense 203 West Street Fareham Hants PO16 0EN
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Solent Martial Arts Academy Limited Accountants' report
Accountants' report to the director of Solent Martial Arts Academy Limited on the preparation of the unaudited statutory accounts for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Solent Martial Arts Academy Limited for the year ended 31 March 2025 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Solent Martial Arts Academy Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Solent Martial Arts Academy Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Solent Martial Arts Academy Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Solent Martial Arts Academy Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Solent Martial Arts Academy Limited. You consider that Solent Martial Arts Academy Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Solent Martial Arts Academy Limited. 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 statutory accounts.
Taxsense 203 West Street Fareham Hants PO16 0EN 12 June 2025
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Solent Martial Arts Academy Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
17,939 
22,569 
Current assets
Inventories
10,700 
10,700 
Cash at bank and in hand
5,659 
8,833 
16,359 
19,533 
Creditors: amounts falling due within one year
(3,068)
(4,038)
Net current assets
13,291 
15,495 
Total assets less current liabilities
31,230 
38,064 
Creditors: amounts falling due after more than one year
(1,582)
(4,133)
Net assets
29,648 
33,931 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
29,646 
33,929 
Shareholders' funds
29,648 
33,931 
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 June 2025 and were signed on its behalf by
Aaron Rogers Director Company Registration No. 07473451
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Solent Martial Arts Academy Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Solent Martial Arts Academy Limited is a private company, limited by shares, registered in England and Wales, registration number 07473451. The registered office is 203 West Street, Fareham, Hampshire, PO16 0EN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
10,500 
At 31 March 2025
10,500 
Amortisation
At 1 April 2024
10,500 
At 31 March 2025
10,500 
Net book value
At 31 March 2025
- 
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Solent Martial Arts Academy Limited Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
360 
64,377 
64,737 
Additions
- 
1,227 
1,227 
At 31 March 2025
360 
65,604 
65,964 
Depreciation
At 1 April 2024
351 
41,817 
42,168 
Charge for the year
2 
5,855 
5,857 
At 31 March 2025
353 
47,672 
48,025 
Net book value
At 31 March 2025
7 
17,932 
17,939 
At 31 March 2024
9 
22,560 
22,569 
6
Inventories
2025 
2024 
£ 
£ 
Finished goods
10,700 
10,700 
10,700 
10,700 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
2,490 
2,429 
Taxes and social security
4 
508 
Other creditors
38 
9 
Loans from directors
536 
819 
Accruals
- 
273 
3,068 
4,038 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
1,582 
4,133 
9
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
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Solent Martial Arts Academy Limited Notes to the Accounts for the year ended 31 March 2025
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Aaron Rogers
Direcctor Loan Account
(818)
(312)
(594)
(536)
(818)
(312)
(594)
(536)
11
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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