| Registered Number:11221550 |
For the year ended 31 March 2025
England and Wales
Unaudited Financial Statements
For the year ended 31 March 2025
BST Judo Academy
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
BST Judo Academy
Statement of Financial Position
2024
2025
| Property, plant and equipment |
505,223
327,612
2
505,223
327,612
| Trade and other receivables |
13,185
-
3
72,790
| Cash and cash equivalents |
38,202
38,202
85,975
| Trade and other payables: amounts falling due within one |
| year |
(94,219)
(90,846)
4
(8,244)
(52,644)
Net current liabilities
| Total assets less current liabilities |
452,579
319,368
| Trade and other payables: amounts falling due after more |
| than one year |
(77,958)
(88,597)
5
363,982
Net assets
241,410
363,982
241,410
363,982
241,410
Members' Funds
| For the year ended 31 March 2025 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 of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006 |
| The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of |
| each financial year and of its profit or loss for each financial year in accordance with the requirements of Section |
| 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial |
| statements, so far as applicable to the company. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| Mr Gregory Simon Lunn Director |
| These financial statements were approved and authorised for issue by the Board on 30 December 2025 and were signed by: |
| The notes form part of these financial statements |
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For the year ended 31 March 2025
BST Judo Academy
Notes to the Financial Statements
Statutory Information
| BST Judo Academy is a private limited company, limited by guarantee, domiciled in England and Wales, registration |
| number 11221550. |
Bostock House Gambrel Road
Westgate Industrial Estate
Northampton
England
NN5 5DJ
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the |
| Companies Act 2006. |
| The financial statements have been prepared under the historical costs convention as modified by the revaluation of |
| certain assets. |
Revenue recognition
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes. |
Property, plant and equipment
| Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives. |
Land and Buildings
Plant and Machinery
Motor Vehicles
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For the year ended 31 March 2025
BST Judo Academy
Notes to the Financial Statements Continued
Financial Instruments
| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other |
| Financial Instruments Issues' of FRS 102 to all of its financial instruments. |
| Financial instruments are recognised in the company's balance sheet when the company becomes party to the |
| contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in |
| the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an |
| intention to settle on a net basis or to realise the asset and settle the liability simultaneously. |
| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price |
| including transaction costs and are subsequently carried at amortised cost using the effective interest method unless |
| the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the |
| future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are |
| not amortised. |
| Classification of Financial Liabilities |
| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements |
| entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company |
| after deducting all of its liabilities. |
| Basic Financial Liabilities |
| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares |
| that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing |
| transaction, where the debt instrument is measured at the present value of the future payments discounted at a |
| market rate of interest. Financial liabilities classified as payable within one year are not amortised. |
| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade |
| creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business |
| from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, |
| they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and |
| subsequently measured at amortised cost using the effective interest method. |
| 2. Property, plant and equipment |
596,007
9,000
574,507
12,500
247,882
-
247,882
-
12,500
822,389
9,000
843,889
| Provision for depreciation and impairment |
268,395
7,577
253,318
7,500
Charge for year
70,271
712
68,309
1,250
338,666
8,289
321,627
8,750
3,750
500,762
711
505,223
5,000
321,189
1,423
327,612
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For the year ended 31 March 2025
BST Judo Academy
Notes to the Financial Statements Continued
| 3. Trade and other receivables |
2024
2025
-
13,185
| 4. Trade and other payables: amounts falling due within one year |
2024
2025
17,699
27,878
| Taxation and social security |
35,051
-
38,096
66,341
90,846
94,219
| 5. Trade and other payables: amounts falling due after more than one year |
2024
2025
13,206
13,206
75,391
64,752
88,597
77,958
| 6. Average number of persons employed |
During the year the average number of employees was 5 (2024 : 4)
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