1 December 2023 false No description of principal activity Taxfiler 2024.6 10495120business:PrivateLimitedCompanyLtd2023-12-012024-11-30 104951202023-11-30 104951202023-12-012024-11-30 10495120business:AuditExempt-NoAccountantsReport2023-12-012024-11-30 10495120business:FilletedAccounts2023-12-012024-11-30 104951202024-11-30 104951202023-11-30 10495120core:WithinOneYear2024-11-30 10495120core:WithinOneYear2023-11-30 10495120core:AfterOneYear2024-11-30 10495120core:AfterOneYear2023-11-30 10495120core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 10495120core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 10495120core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 10495120core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 10495120core:PreviouslyStatedAmount2024-11-30 10495120core:PreviouslyStatedAmount2023-11-30 10495120business:SmallEntities2023-12-012024-11-30 10495120business:Director12023-12-012024-11-30 10495120countries:EnglandWales2023-12-012024-11-30 10495120business:RegisteredOffice2023-12-012024-11-30 10495120core:LandBuildings2023-11-30 10495120core:FurnitureFittings2023-11-30 10495120core:LandBuildings2023-12-012024-11-30 10495120core:FurnitureFittings2023-12-012024-11-30 10495120core:LandBuildings2024-11-30 10495120core:FurnitureFittings2024-11-30 10495120core:AfterOneYear2023-12-012024-11-30 104951202022-12-012023-11-30 iso4217:GBP xbrli:pure
Company Registration No. 10495120 (England and Wales)
Carpe Diem BJJ Ltd Unaudited accounts for the year ended 30 November 2024
Carpe Diem BJJ Ltd Unaudited accounts Contents
Page
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Carpe Diem BJJ Ltd Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
313 
351 
Current assets
Inventories
1,694 
2,580 
Debtors
16,028 
16,301 
Cash at bank and in hand
7,499 
7,618 
25,221 
26,499 
Creditors: amounts falling due within one year
(301,579)
(317,987)
Net current liabilities
(276,358)
(291,488)
Total assets less current liabilities
(276,045)
(291,137)
Creditors: amounts falling due after more than one year
(72,008)
(12,955)
Net liabilities
(348,053)
(304,092)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(348,153)
(304,192)
Shareholders' funds
(348,053)
(304,092)
For the year ending 30 November 2024 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 directors acknowledge their 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 of Directors and authorised for issue on 31 August 2025 and were signed on its behalf by
Alexandre Avakiants Director Company Registration No. 10495120
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Carpe Diem BJJ Ltd Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
Carpe Diem BJJ Ltd is a private company, limited by shares, registered in England and Wales, registration number 10495120. The registered office is UNIT A, 16-18 MARSHALSEA ROAD, LONDON, SE1 1HL, ENGLAND.
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.
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2023
87,337 
19,841 
107,178 
Additions
- 
258 
258 
At 30 November 2024
87,337 
20,099 
107,436 
Depreciation
At 1 December 2023
88,638 
18,189 
106,827 
Charge for the year
(1,301)
1,597 
296 
At 30 November 2024
87,337 
19,786 
107,123 
Net book value
At 30 November 2024
- 
313 
313 
At 30 November 2023
(1,301)
1,652 
351 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
39 
312 
Other debtors
15,989 
15,989 
16,028 
16,301 
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Carpe Diem BJJ Ltd Notes to the Accounts for the year ended 30 November 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
(5,983)
(10,498)
Trade creditors
54,846 
55,585 
Taxes and social security
171 
2,500 
Loans from directors
252,545 
270,400 
301,579 
317,987 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
8,974 
12,955 
Other creditors
63,034 
- 
72,008 
12,955 
Included within other creditors is a loan agreement of £62,000 entered with LA Liberte LLC, a company registered in Japan (company registration number 4010903009100) for a period of 5 years and carries a fixed interest at 5% per annum. The total loan and interest amount will be repayable in one single instalment at the end of the 5 year period, due on 1st August 2029.
8
Loans to directors
Included within Creditors in Note 6 is a director's loan advanced due from Mr. Tsuyoshi Tamaki amounting to £2,454 (2023: £14,600). The loan is interest free, unsecured and subordinated in favour of third-party creditors. The director's outstanding advance was subsequently fully repaid after the year end.
9
Transactions with related parties
During the year, the company's director and shareholder, Mr. Alexandre Avakiants had sold 80 of his ordinary shares at a nominal share price of £1 each to LA Liberte LLC, a company registered in Japan, under company registration number 4010903009100, having its registered office address at Okusawa 7-46-14, Setagaya-ku, Tokyo, Japan.
10
Controlling party
The ultimate parent company undertaking is LA Liberte LLC, a company registered in Japan, under company registration number 4010903009100, having its registered office address at Okusawa 7-46-14, Setagaya-ku, Tokyo, Japan.
11
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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