Registered number
06440300
Jo-Bi Martial Arts Limited
Filleted Accounts
28 February 2025

Jo-Bi Martial Arts Limited | Registered number
Balance Sheet | 06440300
as at 28 February 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 2 |  |  | 1,382 |  |  | 1,842
Current assets
Stocks |  |  | 15,160 |  |  | 18,220
Debtors | 3 |  | 14,749 |  |  | 5,517
Cash at bank and in hand |  |  | 1,585 |  |  | 6,875
|  |  | 31,494 |  |  | 30,612
Creditors: amounts falling due within one year | 4 |  | (22,611) |  |  | (20,314)
Net current assets |  |  |  | 8,883 |  |  | 10,298
Total assets less current liabilities |  |  |  | 10,265 |  |  | 12,140
Creditors: amounts falling due after more than one year | 5 |  |  | (9,829) |  |  | (11,906)
Net assets |  |  |  | 436 |  |  | 234
Capital and reserves
Called up share capital |  |  |  | 2 |  |  | 2
Profit and loss account |  |  |  | 434 |  |  | 232
Shareholders' funds |  |  |  | 436 |  |  | 234
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.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
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.
A Birch
Director
Approved by the board on 10 February 2026

Jo-Bi Martial Arts Limited
Notes to the Accounts
for the year ended 28 February 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 represents the amount receivable by the company for goods and services supplied.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulated depreciation. Depreciation has been provided at the following rate to write off the cost over the assets' expected useful life:
| Equipment - | 25% p.a. on the reducing balance basis
| Stocks
| Stock is valued at the lower of cost and net realisable value.
2 | Tangible fixed assets | Equipment
£
| Cost
| At 1 March 2024 | 6,078
| At 28 February 2025 | 6,078
| Depreciation
| At 1 March 2024 | 4,236
| Charge for the year | 460
| At 28 February 2025 | 4,696
| Net book value
| At 28 February 2025 | 1,382
| At 29 February 2024 | 1,842
3 | Debtors | 2025 |  | 2024
£ | £
| Loans to director |  |  |  |  | 3,929 |  | 3,525
| Other debtors | 10,820 |  | 1,992
|  |  |  |  |  | 14,749 |  | 5,517
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loan and overdraft | 3,870 |  | 2,028
| Corporation tax |  |  |  |  | 2,061 |  | 2,178
| Other creditors | 16,680 |  | 16,108
|  |  |  |  |  | 22,611 |  | 20,314
5 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loan | 9,829 |  | 11,906
6 | Bank loan | 2025 |  | 2024
£ | £
| The bank loan includes:
| Instalments falling due after more than five years | 974 |  | 3,270
| The loan carries interest at the rate of 2.5% p.a.
7 | Loan to director
B/fwd | Advanced | Repaid | C/fwd
£ | £ | £ | £
| A Birch
| Advances made | 3,525 |  | 3,929 |  | (3,525) |  | 3,929
| The loans were advanced on an interest-free basis. The balance outstanding at 28 February 2025 has been cleared subsequent to the balance sheet date.
8 | Employees | 2025 |  | 2024
Number | Number
| Average number of employees and company officers | 2 |  | 2
9 | Financial commitments
| At 28 February 2025 the company was committed to future payments of rent and service charges of £49,731 (2024: £75,622) on its business premises, covering the period up to January 2027.
10 | Controlling parties
| At 28 February 2025 the company was controlled by Mrs A Birch and Mr D Birch, who between them owned the company's entire issued share capital.
11 | Other information
| Jo-Bi Martial Arts Limited is a private company limited by shares and incorporated in England. Its registered office is 1 Britten Close, Langdon Hills, Basildon, Essex SS16 6TB.

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