REGISTERED NUMBER: 10624699 (England and Wales)

COMBATE BJJ LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 JANUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A P P Zuridis

REGISTERED OFFICE:

43 Hanson Close

London

Greater London

United Kingdom

SW12 9QA

REGISTERED NUMBER:

10624699 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

188 High Street

Tonbridge

Kent

TN9 1BE

FIXED ASSETS

Tangible assets

4

11,814

600

Investment property

5

1,420,000

1,253,656

1,431,814

1,254,256

CURRENT ASSETS

Debtors

6

-

2,395

Cash at bank

13,870

27,638

13,870

30,033

CREDITORS

Amounts falling due within one year

7

(183,219

)

(211,942

)

NET CURRENT LIABILITIES

(169,349

)

(181,909

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,262,465

1,072,347

CREDITORS

Amounts falling due after more than one year

8

(1,088,096

)

(1,090,016

)

PROVISIONS FOR LIABILITIES

(41,124

)

-

NET ASSETS/(LIABILITIES)

133,245

(17,669

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

133,243

(17,671

)

SHAREHOLDERS' FUNDS

133,245

(17,669

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 October 2026 and were signed by:

A P P Zuridis - Director

1.	STATUTORY INFORMATION

Combate Bjj Limited is a private company, limited by shares , registered in England and Wales. 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 as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixture & Fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixture &

Motor

Computer

Fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 29 January 2025

2,165

-

-

2,165

Additions

-

14,868

319

15,187

At 28 January 2026

2,165

14,868

319

17,352

DEPRECIATION

At 29 January 2025

1,565

-

-

1,565

Charge for year

150

3,717

106

3,973

At 28 January 2026

1,715

3,717

106

5,538

NET BOOK VALUE

At 28 January 2026

450

11,151

213

11,814

At 28 January 2025

600

-

-

600

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

Additions

14,868

At 28 January 2026

14,868

DEPRECIATION

Charge for year

3,717

At 28 January 2026

3,717

NET BOOK VALUE

At 28 January 2026

11,151

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 29 January 2025

1,255,505

Revaluations

164,495

At 28 January 2026

1,420,000

DEPRECIATION

At 29 January 2025

1,849

Charge for year

(1,849

)

At 28 January 2026

-

NET BOOK VALUE

At 28 January 2026

1,420,000

At 28 January 2025

1,253,656

Fair value at 28 January 2026 is represented by:

£

Valuation in 2026

1,420,000

If investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

1,255,505

-

Aggregate depreciation

(50,220

)

-

Investment property was valued on an open market basis on 28 January 2026 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

-

2,295

Prepayments and accrued income

-

100

-

2,395

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

5,637

4,780

Hire purchase contracts

2,803

-

Sundry creditors

3,500

3,500

Directors' current accounts

170,392

202,792

Accruals and deferred income

887

870

183,219

211,942

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

1,079,814

1,090,016

Hire purchase contracts

8,282

-

1,088,096

1,090,016

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

1,079,814

1,090,016