EWRK MARTIAL ARTS CLUB LTD


Director	THOMSON, Alistair Craig


Registered Address	42 Highview Avenue
	Clacton-On-Sea
	CO15 4DX


Registered Number	13470356 (England and Wales)

Balance Sheet as at
30 June 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors	3	106		59
Cash at bank and on hand		507		29
		613		88
Creditors amounts falling due within one year	4	(608)		(969)
Net current assets (liabilities)			5		(881)
Total assets less current liabilities			5		(881)
Net assets			5		(881)
Capital and reserves
Called up share capital			1		1
Profit and loss account			4		(882)
Shareholders' funds			5		(881)

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 12 August 2025, and are signed on its behalf by:

THOMSON, Alistair Craig
Director
Registered Company No. 13470356

EWRK MARTIAL ARTS CLUB LTD

Notes to the Financial Statements
for the year ended 30 June 2025

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.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Revenue from rendering of services
	Revenue 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.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	106	59
Total	106	59


	Included within debtors is an amount of £106 due from the director. This must be repaid to the company by 31 March 2026 in accordance with S455 Corporation Tax rules. If the overdrawn balance exceeds £10,000 at any time, interest will accrue at HMRC’s official rate.

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	969
Taxation and social security	25	-
Accrued liabilities and deferred income	583	-
Total	608	969


	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.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
THOMSON, Alistair Craig	59	20,774	20,727	106
	59	20,774	20,727	106


	Included within debtors is an amount of £106 due from the director. This must be repaid to the company by 31 March 2026 in accordance with S455 Corporation Tax rules. If the overdrawn balance exceeds £10,000 at any time, interest will accrue at HMRC’s official rate.