Registered number
15637431
James Samuel Coaching Ltd
Filleted Accounts
30 April 2025
James Samuel Coaching Ltd
Company Information
Director
J S Longthorne
Accountants
Anderson Griffin
Rotunda Buildings
Montpellier Exchange
Cheltenham
Glos
Registered office
16 Hawksworth Road
Sheffield
Registered number
15637431
James Samuel Coaching Ltd
Registered number: 15637431
Balance Sheet
as at 30 April 2025
Notes 2025
£
Fixed assets
Intangible assets 3 2,400
Tangible assets 4 1,200
3,600
Current assets
Cash at bank and in hand 24,668
Creditors: amounts falling due within one year 5 (8,021)
Net current assets 16,647
Net assets 20,247
Capital and reserves
Called up share capital 1
Profit and loss account 20,246
Shareholder's funds 20,247
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J S Longthorne
Director
Approved by the board on 31 May 2025
James Samuel Coaching Ltd
Notes to the Accounts
for the period from 11 April 2024 to 30 April 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Equipment over 5 years
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 Employees 2025
Number
Average number of persons employed by the company 1
3 Intangible fixed assets £
Goodwill:
Cost
Additions 3,000
At 30 April 2025 3,000
Amortisation
Provided during the period 600
At 30 April 2025 600
Net book value
At 30 April 2025 2,400
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Equipment
£
Cost
Additions 1,500
At 30 April 2025 1,500
Depreciation
Charge for the period 300
At 30 April 2025 300
Net book value
At 30 April 2025 1,200
5 Creditors: amounts falling due within one year 2025
£
Taxation and social security costs 7,423
Other creditors 598
8,021
6 Controlling party
The company is controlled by the director.
7 Other information
James Samuel Coaching Ltd is a private company limited by shares and incorporated in England. Its registered office is:
16 Hawksworth Road
Sheffield
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