East Herts Self Defence Education Limited

Registered number

10004142

Filleted Accounts

31 March 2025

East Herts Self Defence Education Limited
Registered number:		10004142
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		14,142			15,460

Current assets
Cash at bank and in hand		5,961			1,927

Creditors: amounts falling due within one year	4	(13,494)			(5,118)

Net current liabilities			(7,533)			(3,191)

Total assets less current liabilities			6,609			12,269

Creditors: amounts falling due after more than one year	5		-			(8,015)

Provisions for liabilities			(3,460)			(3,460)


Net assets			3,149			794

Capital and reserves
Called up share capital			100			100
Profit and loss account			3,049			694

Shareholder's funds			3,149			794

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr G Estherby
Director
Approved by the board on 24 September 2025

East Herts Self Defence Education Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	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
	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 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years
	Motor vehicles	over 4 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.





2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		1


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	29,369		11,877		41,246
	Additions	1,137		1,496		2,633
	At 31 March 2025	30,506		13,373		43,879

	Depreciation
	At 1 April 2024	19,047		6,739		25,786
	Charge for the year	2,292		1,659		3,951
	At 31 March 2025	21,339		8,398		29,737

	Net book value
	At 31 March 2025	9,167		4,975		14,142
	At 31 March 2024	10,322		5,138		15,460


4	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			9,651		2,286
	Taxation and social security costs			3,245		2,584
	Other creditors			598		248
				13,494		5,118


5	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			-		8,015


6	Related party transactions

	During the year, Mr Estherby (Director) loaned the company money with no set repayment date. At the year end the amount due from the company to the director was £0 (2024:£351). Also during the year, Mr Estherby received dividends from the company in accordance with his shareholding of £12,000 (2024:£1,000).


7	Controlling party

	The ultimate controlling party is G Estherby who has 100% of the share capital.
8	Other information

	East Herts Self Defence Education Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 5
	Dicker Mill
	Hertford
	Herts
	SG13 7AA