Company Registration No. 11183460 (England and Wales)
The Complete Entrepreneur Ltd
Unaudited accounts
for the year ended 31 January 2026
The Complete Entrepreneur Ltd
Unaudited accounts
Contents
The Complete Entrepreneur Ltd
Company Information
for the year ended 31 January 2026
Director
Warren David Munson
Company Number
11183460 (England and Wales)
Registered Office
Evolve
3 Winchester Place
North Street
Poole
Dorset
BH15 1NX
England
Accountants
JKD Accountants Limited
Bayside Business Centre
48 Willis Way
Poole
Dorset
BH15 3TB
The Complete Entrepreneur Ltd
Statement of financial position
as at 31 January 2026
Intangible assets
2,479
8,313
Tangible assets
178,898
67,795
Cash at bank and in hand
14,052
11,261
Creditors: amounts falling due within one year
(167,431)
(66,546)
Net current assets
108,490
133,681
Total assets less current liabilities
289,867
209,789
Creditors: amounts falling due after more than one year
(407,189)
(366,788)
Net liabilities
(117,322)
(156,999)
Called up share capital
1,026
1,026
Share premium
254,884
254,884
Profit and loss account
(373,232)
(412,909)
Shareholders' funds
(117,322)
(156,999)
For the year ending 31 January 2026 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 director acknowledges his 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 and authorised for issue on 22 October 2026 and were signed on its behalf by
Warren David Munson
Director
Company Registration No. 11183460
The Complete Entrepreneur Ltd
Notes to the Accounts
for the year ended 31 January 2026
The Complete Entrepreneur Ltd is a private company, limited by shares, registered in England and Wales, registration number 11183460. The registered office is Evolve, 3 Winchester Place, North Street, Poole, Dorset, BH15 1NX, 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. Plant & machinery includes leasehold improvement costs and office equipment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10 years straight line
Motor vehicles
25% reducing balance
Fixtures & fittings
15% reducing balance
Computer equipment
3 years straight line
The Complete Entrepreneur Ltd
Notes to the Accounts
for the year ended 31 January 2026
Intangible fixed assets are included at cost less accumulated amortisation.
In addition, at each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss , unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.
Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss , unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs, mainly in relation to contractual hourly staff rates and materials. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that is is probable will be recovered.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.
The Complete Entrepreneur Ltd
Notes to the Accounts
for the year ended 31 January 2026
4
Intangible fixed assets
Other
At 1 February 2025
145,726
At 31 January 2026
145,726
At 1 February 2025
137,413
At 31 January 2026
143,247
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 February 2025
48,504
-
27,682
9,368
85,554
Additions
25,521
91,695
5,859
61
123,136
At 31 January 2026
74,025
91,695
33,541
9,429
208,690
At 1 February 2025
130
-
13,645
3,984
17,759
Charge for the year
7,083
-
2,818
2,132
12,033
At 31 January 2026
7,213
-
16,463
6,116
29,792
At 31 January 2026
66,812
91,695
17,078
3,313
178,898
At 31 January 2025
48,374
-
14,037
5,384
67,795
Amounts falling due within one year
Trade debtors
122,218
58,208
Accrued income and prepayments
36,565
8,930
Other debtors
103,086
121,828
The Complete Entrepreneur Ltd
Notes to the Accounts
for the year ended 31 January 2026
7
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
4,583
11,000
Obligations under finance leases and hire purchase contracts
35,952
10,151
Trade creditors
51,455
14,836
Taxes and social security
5,915
3,917
Other creditors
9,281
5,652
Deferred income
17,735
8,320
8
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
70,539
24,018
Other creditors
140,000
140,000
Loans from directors
196,650
198,187
9
Operating lease commitments
2026
2025
At 31 January 2026 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
82,870
82,870
Later than one year and not later than five years
227,892
310,762
10
Average number of employees
During the year the average number of employees was 8 (2025: 6).