Company Registration No. 10495120 (England and Wales)
Carpe Diem BJJ Ltd
Unaudited accounts
for the year ended 30 November 2025
Carpe Diem BJJ Ltd
Unaudited accounts
Contents
Carpe Diem BJJ Ltd
Statement of financial position
as at 30 November 2025
Cash at bank and in hand
14,538
7,499
Creditors: amounts falling due within one year
(334,249)
(307,562)
Net current liabilities
(292,825)
(276,358)
Total assets less current liabilities
(292,825)
(276,045)
Creditors: amounts falling due after more than one year
(71,026)
(72,008)
Net liabilities
(363,851)
(348,053)
Called up share capital
100
100
Profit and loss account
(363,951)
(348,153)
Shareholders' funds
(363,851)
(348,053)
For the year ending 30 November 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 August 2026 and were signed on its behalf by
Alexandre Avakiants
Director
Company Registration No. 10495120
Carpe Diem BJJ Ltd
Notes to the Accounts
for the year ended 30 November 2025
Carpe Diem BJJ Ltd is a private company, limited by shares, registered in England and Wales, registration number 10495120. The registered office is UNIT A, 16-18 MARSHALSEA ROAD, LONDON, SE1 1HL, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Land & buildings
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 December 2024
87,337
20,099
107,436
At 30 November 2025
87,337
20,099
107,436
At 1 December 2024
87,337
19,786
107,123
Charge for the year
-
313
313
At 30 November 2025
87,337
20,099
107,436
At 30 November 2024
-
313
313
Amounts falling due within one year
Other debtors
15,989
15,989
Carpe Diem BJJ Ltd
Notes to the Accounts
for the year ended 30 November 2025
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
74,238
54,846
Taxes and social security
5,011
171
Loans from directors
255,000
252,545
7
Creditors: amounts falling due after more than one year
2025
2024
Other creditors
66,133
63,034
Included within other creditors is a loan agreement of £62,000 entered with LA Liberte LLC, a company registered in Japan (company registration number 4010903009100) for a period of 5 years and carries a fixed interest at 5% per annum. The total loan and interest amount will be repayable in one single instalment at the end of the 5 year period, due on 1st August 2029.
The ultimate parent company undertaking is LA Liberte LLC, a company registered in Japan, under company registration number 4010903009100, having its registered office address at Okusawa 7-46-14, Setagaya-ku, Tokyo, Japan.
9
Average number of employees
During the year the average number of employees was 2 (2024: 3).