REGISTERED NUMBER: NI666209 (Northern Ireland)

Financial Statements for the Year Ended 31 March 2026

for

Northern Ireland Judo Federation

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R Newett

Dr P R Briggs

W Brown

P Cuckoo

Mrs R Gill

F B Robertson

L S Webster

REGISTERED OFFICE:

House of Sport

Upper Malone Road

Belfast

Co. Antrim

BT9 5LA

REGISTERED NUMBER:

NI666209 (Northern Ireland)

AUDITORS:

Cleaver Black

Chartered Accountants

Registered Auditors

Suite 5 Ormeau House

91-97 Ormeau Road

Belfast

Co. Antrim

BT7 1SH

BANKERS:

Danske Bank

Donegall Square West

Belfast

BT1 6JS

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

2,771

3,694

2,771

3,694

CURRENT ASSETS

Stocks

6

2,429

2,429

Cash at bank

44,121

76,930

46,550

79,359

CREDITORS

Amounts falling due within one year

7

(14,912

)

(13,219

)

NET CURRENT ASSETS

31,638

66,140

TOTAL ASSETS LESS CURRENT LIABILITIES

34,409

69,834

RESERVES

Income and expenditure account

34,409

69,834

34,409

69,834

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 October 2026 and were signed on its behalf by:

R Newett - Director

W Brown - Director

1.	STATUTORY INFORMATION

Northern Ireland Judo Federation is a private company, limited by guarantee , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The company's functional currency is Sterling (£).

Turnover

Turnover represents income derived from the Federation's ordinary activities, excluding VAT and other amounts collected on behalf of third parties.

Turnover principally comprises membership subscriptions, competition and event income, grants and other funding, sponsorship and donations where these arise in the course of the Federation's activities.

Membership subscriptions are recognised as income in the period to which the membership relates. Amounts received in advance in respect of future membership periods are deferred and recognised as income in the relevant period.

Income from competitions, events, courses and other activities is recognised when the relevant activity has taken place and the Federation has an unconditional entitlement to the income.

Grant and funding income is recognised when there is reasonable assurance that the Federation will comply with the conditions attaching to the funding and that the funding will be received. Where funding relates to specific expenditure or activities to be undertaken in a future period, the income is recognised in the period in which the related conditions are satisfied and the relevant expenditure or activity is undertaken, where appropriate.

Donations are recognised when the Federation has entitlement to the funds, receipt is probable and the amount can be measured reliably.

Sponsorship income is recognised over the period to which the sponsorship relates or, where relating to a specific event or activity, when that event or activity takes place.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs have been amortised evenly over their estimated useful life of 3 years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Stocks, where applicable, comprise medals, clothing, equipment and other goods held for resale or distribution and are stated at the lower of cost and estimated selling price less costs to complete and sell.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The financial statements have been prepared on a going concern basis. The members of the governing body have considered the Federation's financial position, its expected level of membership income, grant funding and other income and its anticipated expenditure for the foreseeable future. On this basis, the governing body considers that the Federation has adequate resources to continue in operational existence for the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

3,750

AMORTISATION

At 1 April 2025

and 31 March 2026

3,750

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2025

and 31 March 2026

7,574

DEPRECIATION

At 1 April 2025

3,880

Charge for year

923

At 31 March 2026

4,803

NET BOOK VALUE

At 31 March 2026

2,771

At 31 March 2025

3,694

6.

STOCKS

2026

2025

£

£

Finished goods

2,429

2,429

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

1

Accruals

14,912

13,218

14,912

13,219

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Anthony Bradley FCA (Senior Statutory Auditor)

for and on behalf of Cleaver Black

9.	ULTIMATE CONTROLLING PARTY

The directors consider that there is no ultimate controlling party.

10.	APB ETHICAL STANDARDS

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.