1 December 2023 false No description of principal activity Taxfiler 2024.6 SC791108business:PrivateLimitedCompanyLtd2023-12-012025-03-31 SC7911082023-11-30 SC7911082023-12-012025-03-31 SC791108business:AuditExemptWithAccountantsReport2023-12-012025-03-31 SC791108business:AbridgedAccounts2023-12-012025-03-31 SC7911082025-03-31 SC791108business:Director12023-12-012025-03-31 SC791108business:RegisteredOffice2023-12-012025-03-31 SC791108core:WithinOneYear2025-03-31 SC791108core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 SC791108core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 SC791108core:PreviouslyStatedAmount2025-03-31 SC791108business:SmallEntities2023-12-012025-03-31 SC791108countries:Scotland2023-12-012025-03-31 SC791108core:MotorVehicles2023-12-012025-03-31 SC791108core:ComputerEquipment2023-12-012025-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC791108 (Scotland)
Kenta Gallagher Coaching Ltd Unaudited accounts for the period from 1 December 2023 to 31 March 2025
Kenta Gallagher Coaching Ltd Unaudited accounts Contents
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Kenta Gallagher Coaching Ltd Company Information for the period from 1 December 2023 to 31 March 2025
Director
Kenta Gallagher
Company Number
SC791108 (Scotland)
Registered Office
6 Tor Gorm Road North Kessock Inverness IV1 3JJ Scotland
Accountants
CMM Accountancy (Inverness) Limited The Green House Beechwood Business Park North Inverness IV2 3BL
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Kenta Gallagher Coaching Ltd Statement of financial position as at 31 March 2025
2025 
Notes
£ 
Fixed assets
Tangible assets
36,742 
Current assets
Debtors
751 
Cash at bank and in hand
10,215 
10,966 
Creditors: amounts falling due within one year
(7,347)
Net current assets
3,619 
Total assets less current liabilities
40,361 
Provisions for liabilities
Deferred tax
(6,981)
Net assets
33,380 
Capital and reserves
Called up share capital
100 
Profit and loss account
33,280 
Shareholders' funds
33,380 
For the period ending 31 March 2025 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.
The members have agreed to the preparation of abridged accounts for the period in accordance with Section 444(2A).
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 27 August 2025 and were signed on its behalf by
Kenta Gallagher Director Company Registration No. SC791108
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Kenta Gallagher Coaching Ltd Notes to the Accounts for the period from 1 December 2023 to 31 March 2025
1
Statutory information
Kenta Gallagher Coaching Ltd is a private company, limited by shares, registered in Scotland, registration number SC791108. The registered office is 6 Tor Gorm Road, North Kessock, Inverness, IV1 3JJ, Scotland.
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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20% reducing balance
Computer equipment
25% straight line
Deferred taxation
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.
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Kenta Gallagher Coaching Ltd Notes to the Accounts for the period from 1 December 2023 to 31 March 2025
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 December 2023
- 
Additions
43,964 
Disposals
(1,441)
At 31 March 2025
42,523 
Depreciation
Charge for the period
5,781 
At 31 March 2025
5,781 
Net book value
At 31 March 2025
36,742 
5
Average number of employees
During the period the average number of employees was 0.
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