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International Japan Karate Association - United Kingdom |
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Registered number: |
13257422 |
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Abridged Balance Sheet |
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as at 31 March 2025 |
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2025 |
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2024 |
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Notes |
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£ |
£ |
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£ |
£ |
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Current assets |
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Debtors |
3 |
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440 |
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295 |
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Cash at bank and in hand |
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8,180 |
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6,373 |
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8,620 |
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6,668 |
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Creditors: amounts falling due within one year |
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(360) |
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(360) |
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Net current assets |
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8,260 |
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6,308 |
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Net assets |
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8,260 |
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6,308 |
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Capital and reserves |
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Profit and loss account |
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8,260 |
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6,308 |
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Unrestricted funds |
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8,260 |
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6,308 |
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The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
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The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
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The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
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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. |
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S N Karia |
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Director |
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Approved by the board on 12 December 2025 |
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International Japan Karate Association - United Kingdom |
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Notes to the Abridged Accounts |
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for the year ended 31 March 2025 |
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1 |
Accounting policies |
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Basis of preparation |
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In accordance with Section 60 of Companies Act 2006, the company is exempt from including the word 'Limited' in its name. The company is limited by guarantee and has no share capital. |
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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). |
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Income |
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Income consists of membership-subscriptions and seminars fees receivable. |
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Debtors |
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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. |
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Creditors |
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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. |
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Taxation |
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The Company is a not-for-profit entity. It does not carry out any trading activities and surpluses which the Company carries are for the purposes only for the furtherance of its non-profit-making activities. On this basis, it is deemed that there is no liability to corporation tax. |
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2025 |
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2024 |
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2 |
Employees |
Number |
Number |
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Average number of persons employed by the company |
0 |
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0 |
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3 |
Debtors |
£ |
£ |
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Amounts due after more than one year included in debtors |
440 |
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110 |
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4 |
Creditors: amounts falling due within one year |
£ |
£ |
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Other creditors |
360 |
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300 |
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5 |
Other information |
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International Japan Karate Association - United Kingdom is a private company limited by guarantee and incorporated in England. Its registered office is: 43 Froxmere Road, Crowle, Worcestershire WR7 4AN. |