Docusign Envelope ID: 89EA89C8-79C0-8F9B-8032-5C054C0CEE45 **Company Registration No 09262990 (England and Wales)** **MCSDA LTD (COMPANY LIMITED BY GUARANTEE)** **DIRECTORS’ REPORT AND FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 OCTOBER 2025** Docusign Envelope ID: 89EA89C8-79C0-8F9B-8032-5C054C0CEE45 ## **MCSDA LTD** ## **(COMPANY LIMITED BY GUARANTEE)** F **INANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025** |**Contents**|**Pages**| |---|---| |Directors’ report|1 - 4| |Independent examiners report|5| |Statement of financial activities|6| |Balance sheet|7| |Cash flow statement|8| |Notes to the financial statements|9 – 11| |Detailed income and expenditure account|12| Docusign Envelope ID: 89EA89C8-79C0-8F9B-8032-5C054C0CEE45 **MCSDA LTD (COMPANY LIMITED BY GUARANTEE) DIRECTORS’ REPORT FOR THE YEAR ENDED 31 OCTOBER 2025** The directors present their annual report and accounts for the year ended 31 October 2025. ## _**Reference & Administrative Details**_ The Charity: MCSDA LTD Charity Number: 1164748 Company registration Number: 09262990 Address: Fourth Floor Unit 5b, The Parklands Bolton BL6 4SD ## **DIRECTORS** Gary Stringer Kevin Charles Stringer Mark Jonathan Cooper ## **INDEPENDENT EXAMINERS** Cowgills Limited ICAEW Chartered Accountants Fourth Floor Unit 5b, The Parklands Bolton BL6 4SD ## **PRINCIPAL BANKERS** The Co-Operative Bank Plc PO Box 250 Skelmersdale WN8 6WT Page 1 Docusign Envelope ID: 89EA89C8-79C0-8F9B-8032-5C054C0CEE45 **(COMPANY LIMITED BY GUARANTEE) DIRECTORS’ REPORT FOR THE YEAR ENDED 31 OCTOBER 2025** ## **MCSDA LTD** ## _**Our Aims and Objectives**_ ## **Objectives and Activities** The principal activity of the charity is to continue to provide facilities and training classes in the interests of social welfare, for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age infirmity, disability or to act as a diversion from anti-social or criminal activities, financial hardship or social circumstances with the object of improving their conditions of life by using martial arts and self-defence training as a vehicle to teach conflict resolution, confidence building, personal safety awareness and other life skills to as wide a range of people as possible. We also aim to provide training facilities for other community based martial arts groups to extend and enhance the range of activities on offer. ## **Achievements and Performance** We have been lucky enough to secure funding from our Policing and Crime Commissioner to enable us to deliver a specific program aimed at young females aged between 14 – 17 years who are in the initial stages of involvement with the criminal justice system, via the youth offending service, under the umbrella of Ending Violence Against Women and Girls Initiative. We were lucky enough to secure funding to allow us to run four groups throughout the year. We are currently exploring the possibility of applying for similar funding next year. We continue to enjoy a rise in both recruitment and retention, in particular. Our ASP (Self Protection for Women and Girls) which we run in support of Ending Violence against Women and Girls initiative. Numbers have also increased in out SD4K (Self Defence for Kids) classes as well as our Cadet and Senior Training Programs. This is despite continued market pressures, cost of living and local competition from other providers. We collect our subscriptions via a subscription service which is the most efficient way of gathering payments on a regular basis. We remain committed to being competitive and affordable in our pricing to enable as many people as possible to access our services. We have once again delivered our Fear Fighter Workshop and a Karate for Mental Health Workshop; both events were well supported and sign-posted attendees to relevant resources or organisations. Having re-established working links with other partners such as NCS, ACE Youth Groups, Safe and Sound and other local and national organisations, and charities with aims that are allied to our own. We have provided facilities for Coach training for British Wrestling Association, four open martial arts courses, and a National Aikido Course, as well as hosting our annual International Course. We are also currently hosting a Karate class for people with mental and physical disabilities; this is now a permanent class on our roster. We have been approached by a Trainer in Sumo Wrestling, and this class is currently in the planning stages. This additional class will expand our demographic and hopefully draw different people into the centre to participate. We also linked up with the Lilian Prime MS Centre and provided a Personal Safety / Self Protection workshop, this event is to be repeated this year and is aimed at people who have MS and other disabilities. We are holding a one-day workshop on Surviving Edged Weapons due to the proliferation of Knife Crime nationally and locally, we hope to raise awareness of Knife Crime and the associated Gang Cultures that accompany it, with a view to educating participants in what to look out for, how to react and stay safe. Page 2 Docusign Envelope ID: 89EA89C8-79C0-8F9B-8032-5C054C0CEE45 All events were open to anyone and were well supported with people attending from the U.S, Denmark and all parts of the UK. These events have greatly raised our profile and local presence which in turn, helps us to provide more training opportunities for the local community. We were invited to attend and teach at the Kodo Butoku Renmei Gasshaku held in Washington DC in August, which we attended and as a result made any new contacts with likeminded individuals and groups operating in the US and elsewhere. This helps improve our international and national reputation as a ‘centre of excellence’ We have also been recognised again by the Martial Arts Hall of Fame Black Belt Awards and by the Greatest Of All Time Martial Arts Awards in the USA. There have been no negative events or serious injuries or incidents to report. We maintain our working links with other partners such as NCS, ACE Youth Groups, Safe and Sound and other local and national organisations, and charities with aims that are allied to our own. We also continue working with the local Council, providing workshops on personal safety awareness for their staff. ## _**Financial Review**_ ## **Review of the transactions and financial position** The principal source of income in the year was through subscriptions received. The charity will continue to operate at current costs which are amongst the lowest in the area to enable as many people to take advantage of the facilities as possible. At the balance sheet date, the charity had reserves of (£100) (2024: (£6,767). ## **Plans for the Future** Our plans to address the issue with small leaks in our roof still remain on hold until such time as we can either secure grant funding or raise sufficient funds to finance the works ourselves. This will be a major financial investment. The Domestic Violence Project still remains on hold at this time due to the pressures of work being experienced by the group we were partnering with, it is envisaged we will continue at some point in the future, although at the time of compiling this report, no firm date has been set. We continue to explore possible partnerships with other organisations and charities to expand our sphere of influence and to reach a wider demographic. We are exploring the viability of applying for Lottery Funding so that we can establish either a supported training program or a scholarship type of program to assist lowincome families further to access our classes. This application process is in its infancy at the time of compiling this report as we gather evidence and attend meetings with people in our industry that have been successful in acquiring lottery funding for their activities. We continue to host martial arts courses featuring well known National and International Instructors which helps raise our profile and to expand our network of local clubs and to act as a hub for such events, bringing practitioners from differing disciplines together to exchange ideas and share best practice, helping to raise standards to the benefit of all involved. ## _**Structure, Governance and Management**_ ## **Governing Document** The organisation is a charitable company limited by guarantee, incorporated on 14 October 2014. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. Each member of the company has guaranteed to contribute to the company’s assets, if required, an amount not exceeding £1. Page 3 Docusign Envelope ID: 89EA89C8-79C0-8F9B-8032-5C054C0CEE45 The directors of the company are also charity trustees for the purposes of charity law and under the company’s Articles are known as members of the company. Under the requirements of the Memorandum and Articles of Association the directors are required to retire by rotation. Appointment of directors is by the charity in general meeting or by the directors. ## **Responsibilities of Directors** Company law requires the directors to prepare financial statements for each financial year which give a true and fair view of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing those financial statements, the directors should follow best practice and: - select suitable accounting policies and then apply them consistently; - make judgements and estimates that are reasonable and prudent; and - prepare the financial statements on the mcs basis unless it is inappropriate to presume that the company will continue on that basis. The Directors are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. The Directors are also responsible for safe-guarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## **Independent Examiners** Cowgills Limited were appointed as the charitable company’s Independent Examiners during the year. This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities and in accordance with the special provisions relating to small companies within part 15 of the Companies Act 2006. ## **Approval** 29/6/2026 | 8:00 AM PDT This report was approved by the directors on ……………… and signed on their behalf. G Stringer Director Page 4 Docusign Envelope ID: 89EA89C8-79C0-8F9B-8032-5C054C0CEE45 ## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF MCSDA LTD FOR THE YEAR ENDED 31 OCTOBER 2025** I report on the accounts of the company for the year ended 31 October 2025, which are set out on pages 6 to 12. ## _**Responsibilities and basis of report**_ As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 (the ‘2011 Act'). In carrying out my examination I have followed the directions given by The Charity Commission under section 145(5){b) of the 2011 Act. ## **Basis of independent examiner’s report** My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. ## **Independent examiner’s statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: - accounting records were not kept in respect of the company required by section 386 of the 2006 Act; or - the accounts do not accord with those accounting records; or - the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. - the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. **D Smith FCCA Fourth Floor Unit 5b, The Parklands Bolton BL6 4SD** **DATE:** 1/7/2026 | 1:44 PM BST Page 5 Docusign Envelope ID: 89EA89C8-79C0-8F9B-8032-5C054C0CEE45 ## **MCSDA LTD** ## **(COMPANY LIMITED BY GUARANTEE)** ## **STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNTS) FOR THE YEAR ENDED 31 OCTOBER 2025** |**Notes**
**Income and endowments:**
**Incoming and endowments from generated funds**
Trading income
2
**Total income and endowments**
**Expenditure on**
Direct expenses
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds**
Total funds brought forward
8
**Total funds carried forward**|**TOTAL**
**TOTAL**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
40,219
39,552| |---|---| ||**40,219**
**39,552**
33,452
44,209| ||**33,452**
**44,209**
6,767
(4,657)
(5,667)
(1,010)
**1,100**
**(5,667)**| There are no recognised gains or losses in the period other than those included in the Statement of Financial Activities. The Statement of Financial Activities has been prepared on the basis that all operations are continuing. Page 6 Docusign Envelope ID: 89EA89C8-79C0-8F9B-8032-5C054C0CEE45 ## **MCSDA LTD (COMPANY LIMITED BY GUARANTEE) BALANCE SHEET FOR THE YEAR ENDED 31 OCTOBER 2025** |**Notes**
**TANGIBLE FIXED ASSETS**
**5**
**CURRENT ASSETS**
Cash at bank
Debtors falling due within one year
**6**
**CURRENT LIABILITIES**
Creditors falling due within one year
**7**
**NET CURRENT ASSETS**
**NET ASSETS**
**Capital and reserves**
Profit and loss account
**8**
**TOTAL CHARITY FUNDS**|**2025**
**£**
**£**
6,420
18,872
-
18,872

(24,192)
(6,520)
**1,100**
1,100
**1,100**|**2025**
**£**
**£**
6,420
18,872
-
18,872

(24,192)
(6,520)
**1,100**
1,100
**1,100**|**2024**
**£**
**£**
7,384
10,939
-
10,939
(23,990)
(13,051)
**(5,667)**
(5,667)
**(5,667)**|**2024**
**£**
**£**
7,384
10,939
-
10,939
(23,990)
(13,051)
**(5,667)**
(5,667)
**(5,667)**| |---|---|---|---|---| ||18,872

(24,192)||10,939
(23,990)|| |||||| |||**1,100**||**(5,667)**| |||1,100
**1,100**||(5,667)
**(5,667)**| For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The Financial Statements on pages 6 to 11 have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies and with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective January 2015) – (Charities SORP (FRS102)). Director's responsibilities: - The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476. - The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. 29/6/2026 | 8:00 AM PDT Approved by the board of directors on…………………. and signed on their behalf by: **G Stringer Director** Page 7 Docusign Envelope ID: 89EA89C8-79C0-8F9B-8032-5C054C0CEE45 ## **MCSDA LTD (COMPANY LIMITED BY GUARANTEE) STATEMENT OF CASHFLOWS FOR THE YEAR ENDED 31 OCTOBER 2025** |**Note**
**Cash flows from operating activities**
Net cash used in operating activities
**10**
**Cash flows from investing activities**
Purchase of tangible fixed assets
**Cash flows from financing activities**
Increase (decrease) in cash and cash
equivalents in the year
Cash and cash equivalents at the
beginning of the year
Total cash and cash equivalents at the
end of the year|**2025**
**£**
8,891
(958)
-
7,933
10,939
18,872|**2024**
**£**
631
(1,627)
-| |---|---|---| |||(996)| |||11,935| |||10,939| Page 8 Docusign Envelope ID: 89EA89C8-79C0-8F9B-8032-5C054C0CEE45 **(COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025** ## **MCSDA LTD** ## **1** . **STATEMENT OF ACCOUNTING POLICIES** The following accounting policies have been used consistently in dealing with the items which are considered material to the Charity's affairs. ## **Basis of preparation of the financial statements** The accounts have been prepared under the Historical Cost Convention, as modified by the revaluation of freehold property and the inclusion of fixed asset investments at market value, and in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective January 2015) – (Charities SORP (FRS102)) and the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. ## **Going concern** At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue their charitable activities for the foreseeable future. Thus the trustees have adopted the going concern basis of accounting in preparing the financial statements. ## **Income and endowments** Income received and invoiced income is accounted for on the accruals basis. ## **Expenditure** Expenditure is included in the accounts on an accruals basis, inclusive of VAT. **Tangible fixed assets and depreciation** write off the cost less estimated residual value of each asset over its expected useful life as follows: Fixtures and fittings 20% reducing balance Computer equipment 33% on cost |**2**
**TRADING INCOME**
Sales
**3**
**NET INCOME AND ENDOWMENTS FOR THE YEAR**
Independent examination fees
**4**
**INFORMATION ON EMPLOYEES**
The average monthly number of employees, calculated on a full-time
equivalent basis, analysis by function was:
Administration||**Total**
**Total**
**2025**
**2024**
**£**
**£**
40,219
39,552
40,219
39,552| |---|---|---| |||| |||**2025**
**2024**
**£**
**£**
-
1,200| |||
**2025**
**2024**
1
1| Page 9 Docusign Envelope ID: 89EA89C8-79C0-8F9B-8032-5C054C0CEE45 ## **MCSDA LTD (COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025** |**5**
**TANGIBLE FIXED ASSETS**
**Fixtures**
**&fittings**
**2025**
**Computer**
**equipment**
**2025**
**Total**
**2025**
**Cost**
**£**
**£**
**_£_**
Brought forward
Additions
26,023
958
3,777
29,800
958
Disposals
-
-
-
Carried forward
26,981
3,777
30,758
**Depreciation**
Brought forward
19,729
2,687
22,416
Charge for the year
1,377
545
1,922
Carried forward
21,106
3,232
24,338
**Net Book Value**
At 31 October 2025
5,875
545
6,420
At 31 October 2024
6,294
1,090
7,384
**6**
**DEBTORS: Amounts falling due within one year**
**2025**
**2024**
**£**
**£**
Taxation and social security
-
-
Other debtors
-
-
**-**
**-**
**7**
**CREDITORS: Amounts falling due within one year**
**2025**
**2024**
**£**
**£**
Accruals and deferred income
-
-
Taxation and social security
-
204
Other creditors
24,192
23,786
**24,192**
**23,990**
**8**
**RECONCILIATION**
**OF FUNDS**
**As at 01**
**November**
**2024**
**Income**
**Expenditure**
**As at 31**
**October**
**2025**
Funds
(5,667)
40,219
(33,452)
1,100
**(5,667)**
**40,219**
**(33,452)**
**1,100**|**Fixtures**
**&fittings**
**2025**
**£**
26,023
958
-|**Computer**
**equipment**
**2025**
**Total**
**2025**
**£**
**_£_**
3,777
29,800
958
-
-| |---|---|---| ||26,981|3,777
30,758| ||19,729
1,377|2,687
22,416
545
1,922| ||21,106
|3,232
24,338| |||| ||5,875|545
6,420
1,090
7,384| ||6,294|| ## **9 DIRECTORS REMUNERATION** G Stringer a company director received remuneration of £9,900 during the year (2024 - £10,605) Page 10 Docusign Envelope ID: 89EA89C8-79C0-8F9B-8032-5C054C0CEE45 ## **MCSDA LTD (COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025** |**10**
**Cash used in operating activities**
Net movement in funds
Add back
(Increase) / Decrease in debtors
Increase / (Decrease) in creditors
Depreciation|**2025**
**2024**
**£**
**£**
6,767
(4,657)
-
-
202
3,177
1,922
2,111
**8,891**
**631**| |---|---| Page 11 Docusign EnvelopÈ ID". 89EA89C8-79CO-8F9PA032-5C054COCEE45 MANAGEMENT INFORMATION FOR THE YEAR ENDED 31 OCTOBER 2025 Docusign Envelope ID: 89EA89C8-79C0-8F9B-8032-5C054C0CEE45 ## **MCSDA LTD (COMPANY LIMITED BY GUARANTEE) DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 OCTOBER 2025** |**Income and endowments from:**
Sales
**Total income and endowments**
**Expenditure on:**
Purchases
Directors’ remuneration
Employers NIC
Travel and subsistence
Motor expenses
Business use of home
Rates
Light and heat
Telephone and fax
Postage, stationery and printing
Subscriptions
Insurance
Repairs and maintenance
Training
Entertaining
Accountancy
Advertising and PR
Legal and professional fees
Depreciation
**Total expenditure**
**Net surplus/(loss) for the year**|**Total**
**2025**
**Total**
**2024**
**£**
**£**
40,219
39,552| |---|---| ||**40,219**
**39,552**| ||4,673
5,920
9,900
10,605
89
-
1,340
1,280
7,178
5,107
312
312
-
810
410
6,954
2,711
2,865
318
230
283
458
910
781
418
1,779
100
-
899
1,099
-
1,200
1,989
2,698
-
-
1,922
2,111| ||**33,452**
**44,209**| ||**6,767**
**(4,657)**| Page 12