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Registration number: 16280332

Oxford Martial Arts Club Limited
(A company limited by guarantee)
Unaudited Filleted Financial Statements
for the Period from 27 February 2025 to 28 February 2026

Oxford Martial Arts Club Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Oxford Martial Arts Club Limited

Company Information

Director | Mr Edwin Chijioke C Igweh

Registered office | 21 Templars Square Cowley Oxford Oxfordshire OX4 3XQ

Accountants | Michaelides Warner & Co 102 Fulham Palace Road London W6 9PL

Oxford Martial Arts Club Limited

(Registration number: 16280332)
Balance Sheet as at 28 February 2026

| Note | 2026 £
Current assets |  |
Debtors | 4 | 13,264
Cash at bank and in hand |  | 10,427
|  | 23,691
Creditors: Amounts falling due within one year | 5 | (20,410)
Net assets |  | 3,281
Reserves |  |
Retained earnings |  | 3,281
Surplus |  | 3,281

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

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 12 August 2026

......................................... Mr Edwin Chijioke C Igweh Director

Oxford Martial Arts Club Limited

Notes to the Unaudited Financial Statements for the Period from 27 February 2025 to 28 February 2026

1 | General information

The company is a company limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office is:
21 Templars Square
Cowley
Oxford
Oxfordshire
OX4 3XQ
England

These financial statements were authorised for issue by the director on 12 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Oxford Martial Arts Club Limited

Notes to the Unaudited Financial Statements for the Period from 27 February 2025 to 28 February 2026

Judgements

The director considers that there are no key judgements that management have made in the process of applying the company's accounting policies and that may have had a significant effect on the amounts recognised in the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Oxford Martial Arts Club Limited

Notes to the Unaudited Financial Statements for the Period from 27 February 2025 to 28 February 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like investments, trade and other receivables, cash and bank balances, trade and other creditors.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or cash consolidation expected to be paid or received.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 4.

4 | Debtors

Current | 2026 £
Trade debtors | 1,750
Prepayments | 1,244
Other debtors | 10,270
| 13,264

Oxford Martial Arts Club Limited

Notes to the Unaudited Financial Statements for the Period from 27 February 2025 to 28 February 2026

5 | Creditors

Creditors: amounts falling due within one year

| 2026 £
Due within one year |
Trade creditors | 9,629
Taxation and social security | 4,135
Accruals and deferred income | 6,646
| 20,410