Combined Defensive Arts Ltd

Combined Defensive Arts Ltd
Contents Page
For the year ended 28 February 2026

Statement of financial position	1
Notes to the financial statements	2

Registered Number: 12485971 Combined Defensive Arts Ltd
Statement of Financial Position
As at 28 February 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	4,073	491
		4,073	491
Current assets
Stocks		1,127	-
Cash at bank and in hand		24,692	24,977
		25,819	24,977
Creditors: amount falling due within one year		(15,024)	(16,522)
Net current assets		10,795	8,455

Total assets less current liabilities		14,868	8,946
Net assets		14,868	8,946

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		14,768	8,846
Shareholders' funds		14,868	8,946

For the year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 08 May 2026 and were signed on its behalf by:

-------------------------------
Lee Trunks
Director

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Louisa Trunks
Director

1

Combined Defensive Arts Ltd
Notes to the Abridged Financial Statements
For the year ended 28 February 2026

General Information

Combined Defensive Arts Ltd is a private company, limited by shares, registered in England and Wales, registration number 12485971, registration address Pi House, 40a London Road, Gloucester, Gloucestershire, GL1 3NU.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of trade discounts. Turnover is based on gross income and operates flat rate scheme.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, 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 on the following basis:

Fixtures and Fittings	33% Straight Line
Computer Equipment	33% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 7 (2025 : 7).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 March 2025	8,636	300	8,936
Additions	4,792	-	4,792
Disposals	-	-	-
At 28 February 2026	13,428	300	13,728
Depreciation
At 01 March 2025	8,345	100	8,445
Charge for year	1,110	100	1,210
On disposals	-	-	-
At 28 February 2026	9,455	200	9,655
Net book values
Closing balance as at 28 February 2026	3,973	100	4,073
Opening balance as at 01 March 2025	291	200	491

4.

Share Capital

Allotted, called up and fully paid	2026 £	2025 £
50 Class A shares of £1.00 each	50	50
50 Class B shares of £1.00 each	50	50
	100	100

2

Registered Number: 12485971
England and Wales
Abridged Accounts

for the year ended 28 February 2026
for
COMBINED DEFENSIVE ARTS LTD