Company registration number SC620188 (Scotland)
EKA Martial Arts and Fitness Limited
Unaudited financial statements
for the year ended 28 February 2025
Pages for filing with registrar
EKA Martial Arts and Fitness Limited
Chartered Accountants' report to the board of directors on the preparation of the
unaudited statutory financial statements of EKA Martial Arts and Fitness Limited
1

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of EKA Martial Arts and Fitness Limited for the year ended 28 February 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the I CAS we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-j une-20 20.

This report is made solely to the b oard of d irectors of EKA Martial Arts and Fitness Limited, as a body, in accordance with the terms of our engagement letter dated 15 March 2018. Our work has been undertaken solely to prepare for your approval the financial statements of EKA Martial Arts and Fitness Limited and state those matters that we have agreed to state to the b oard of d irectors of EKA Martial Arts and Fitness Limited, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than EKA Martial Arts and Fitness Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that EKA Martial Arts and Fitness Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of EKA Martial Arts and Fitness Limited. You consider that EKA Martial Arts and Fitness 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 financial statements of EKA Martial Arts and Fitness 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 f inancial statements.

James Milne
Chartered Accountants
5 Bon Accord Square
Aberdeen
AB11 6XZ
3 November 2025
EKA Martial Arts and Fitness Limited
Balance sheet
as at 28 February 2025
2
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
2
22,745
28,405
Current assets
Stocks
4,600
4,500
Debtors
12,402
6,917
Cash at bank and in hand
11,543
22,497
28,545
33,914
Creditors: amounts falling due within one year
(14,956)
(19,954)
Net current assets
13,589
13,960
Net assets
36,334
42,365
Provisions for liabilities
(4,322)
(5,397)
Net assets
32,012
36,968
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
31,912
36,868
Total equity
32,012
36,968

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

EKA Martial Arts and Fitness Limited
Balance sheet (continued)
as at 28 February 2025
3
The financial statements were approved by the board of directors and authorised for issue on 30 October 2025 and are signed on its behalf by:
Nicholas Smith
Lindsey Smith
Director
Director
Company Registration No. SC620188
EKA Martial Arts and Fitness Limited
Notes to the financial statements
for the year ended 28 February 2025
4
1
Accounting policies
Company information

EKA Martial Arts and Fitness Limited is a private company limited by shares incorporated in Scotland. The registered office is 2 River Don Crescent, Aberdeen, AB21 9FP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents revenue recognised in the accounts. Revenue is recognised when the company fulfils its contractual obligations to customers by supplying goods and services.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
3 years straight line
Computers
3 years straight line
Tenant's Improvements
10 years straight line
1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

EKA Martial Arts and Fitness Limited
Notes to the financial statements (continued)
for the year ended 28 February 2025
1
Accounting policies (continued)
5
1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

EKA Martial Arts and Fitness Limited
Notes to the financial statements (continued)
for the year ended 28 February 2025
6
2
Tangible fixed assets
Total
£
Cost
At 1 March 2024
61,260
Additions
3,293
At 28 February 2025
64,553
Depreciation and impairment
At 1 March 2024
32,855
Depreciation charged in the year
8,953
At 28 February 2025
41,808
Carrying amount
At 28 February 2025
22,745
At 29 February 2024
28,405
3
Directors' transactions

During the year the directors entered into the following advances and credits with the company :

Description
Opening credit balance
Amounts advanced
Amounts repaid
Closing debit balance
£
£
£
£
Lindsey Smith - Director's loan
(2,452)
9,576
(1,238)
5,886
(2,452)
9,576
(1,238)
5,886
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