Kaizen Impact Coaching LLP OC446003 false 2024-07-01 2025-06-30 2025-06-30 The principal activity of the company is Consultancy Digita Accounts Production Advanced 6.30.9574.0 OC446003 2024-07-01 2025-06-30 OC446003 2025-06-30 OC446003 core:CurrentFinancialInstruments 2025-06-30 OC446003 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 OC446003 core:FurnitureFittings 2025-06-30 OC446003 core:OfficeEquipment 2025-06-30 OC446003 bus:FRS102 2024-07-01 2025-06-30 OC446003 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 OC446003 bus:FullAccounts 2024-07-01 2025-06-30 OC446003 bus:PartnerLLP2 2024-07-01 2025-06-30 OC446003 bus:LimitedLiabilityPartnershipLLP 2024-07-01 2025-06-30 OC446003 core:OwnedAssets 2024-07-01 2025-06-30 OC446003 core:FurnitureFittings 2024-07-01 2025-06-30 OC446003 core:OfficeEquipment 2024-07-01 2025-06-30 OC446003 countries:AllCountries 2024-07-01 2025-06-30 OC446003 2024-06-30 OC446003 core:FurnitureFittings 2024-06-30 OC446003 core:OfficeEquipment 2024-06-30 OC446003 2023-02-24 2024-06-30 OC446003 2024-06-30 OC446003 core:CurrentFinancialInstruments 2024-06-30 OC446003 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 OC446003 core:FurnitureFittings 2024-06-30 OC446003 core:OfficeEquipment 2024-06-30 OC446003 core:OwnedAssets 2023-02-24 2024-06-30 iso4217:GBP xbrli:pure

Registration number: OC446003

Kaizen Impact Coaching LLP
Annual Report and Unaudited Financial Statements
for the Year Ended 30 June 2025

Kaizen Impact Coaching LLP

Contents

Members' Report | 1
Financial Statements | 2 to 8
Profit and Loss Account | 2
Balance Sheet | 3
Notes to the Financial Statements | 5

Kaizen Impact Coaching LLP

Members' Report for the Year Ended 30 June 2025

The members present their report and the unaudited financial statements for the year ended 30 June 2025.

Firm structure

The LLP is a limited liability partnership registered in England and Wales. A list of designated members’ names is available for inspection at the LLP’s registered office.

Review of the business and future developments

The principle activity of the Limited Liability Partnership is provision of consultancy services.

Members' drawings and the subscription and repayment of members' capital

The members who held office during the year were as follows:
3 System Lean Ltd
Continuous Improvement Coaching Ltd
3 System Lean Ltd ceased to be a partner on 30th June 2025.
Members are permitted to make drawings in anticipation of profits which will be allocated to them. The amount
of such drawings is set at the beginning of each financial year, taking into account the anticipated cash needs of
the LLP.
New members are required to subscribe a minimum level of capital and in subsequent years members are invited
to subscribe for futher capital, the amount of which is determined by the performance and seniority of those
members. On retirement, the capital is repaid to members.

Approved by the Board on 4 August 2025 and signed on its behalf by:

......................................... Continuous Improvement Coaching Ltd Member

Kaizen Impact Coaching LLP

Profit and Loss Account for the Year Ended 30 June 2025

| Note | Total 2025 £ | Total 2024 £
Turnover |  | 358,009 | 152,757
Cost of sales |  | (1,775) | (827)
Gross profit |  | 356,234 | 151,930
Administrative expenses |  | (38,119) | (26,650)
Operating profit | 2 | 318,115 | 125,280
Other interest receivable and similar income | 3 | 138 | 29
Profit for the year before members' remuneration and profit shares |  | 318,253 | 125,309
Members' remuneration charged as an expense |  | (318,253) | (125,309)
Profit/(loss) for the year available for discretionary division among members |  | - | -

Turnover and operating profit derive wholly from continuing operations.

The limited liability partnership has no recognised gains or losses for the year other than the results above.

Kaizen Impact Coaching LLP

(Registration number: OC446003)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 1,486 | 2,709
Current assets |  |  |
Debtors | 6 | 69,772 | 33,819
Cash and short-term deposits |  | 42,796 | 36,375
|  | 112,568 | 70,194
Creditors: Amounts falling due within one year | 7 | (8,261) | (11,229)
Net current assets |  | 104,307 | 58,965
Net assets attributable to members |  | 105,793 | 61,674
Represented by: |  |  |
Loans and other debts due to members |  |  |
Members' capital classified as a liability |  | 105,793 | 61,674
|  | 105,793 | 61,674
Total members' interests |  |  |
Loans and other debts due to members |  | 105,793 | 61,674
|  | 105,793 | 61,674

For the year ending 30 June 2025 the limited liability partnership was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied to limited liability partnerships, relating to small entities.

These financial statements have been prepared in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’."

Kaizen Impact Coaching LLP

(Registration number: OC446003)
Balance Sheet as at 30 June 2025

The members acknowledge their responsibilities for complying with the requirements of the Act, as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 with respect to accounting records and the preparation of accounts.

The financial statements of Kaizen Impact Coaching LLP (registered number OC446003) were approved by the Board and authorised for issue on 4 August 2025. They were signed on behalf of the limited liability partnership by:

......................................... Continuous Improvement Coaching Ltd Member

Kaizen Impact Coaching LLP

Notes to the Financial Statements for the Year Ended 30 June 2025

1 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

General information and basis of accounting

The limited liability partnership is incorporated in England and Wales under the Limited Liability Partnership Act 2000. The address of the registered office is given on the limited liability partnership information page. The nature of the limited liability partnership’s operations and its principal activities are given in the members’ report.
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The functional currency of Kaizen Impact Coaching LLP is considered to be pounds sterling because that is the currency of the primary economic environment in which the limited liability partnership operates. Foreign operations are included in accordance with the policies set out below.

Revenue recognition

Revenue is recognised to the extent that the limited liability partnership obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales tax or duty.

Members' remuneration and division of profits

The SORP recognises that the basis of calculating profits for allocation may differ from the profits reflected through the financial statements prepared in compliance with recommended practice, given the established need to seek to focus profit allocation on ensuring equity between different generations and populations of members.
Consolidation of the results of certain subsidiary undertakings, the provision for annuities to current and former members, pension scheme charges, the spreading of acquisition integration costs and the treatment of long leasehold interests are all items which may generate differences between profits calculated for the purpose of allocation and those reported within the financial statements. Where such differences arise, they have been included within other amounts in the balance sheet.
Members' fixed shares of profits (excluding discretionary fixed share bonuses) and interest earned on members' balances are automatically allocated and, are treated as members' remuneration charged as an expense to the profit and loss account in arriving at profit available for discretionary division among members.
The remainder of profit shares, which have not been allocated until after the balance sheet date, are treated in these financial statements as unallocated at the balance sheet date and included within other reserves.

Taxation

The taxation payable on the partnership's profits is the personal liability of the members, although payment of such liabilities is administered by the partnership on behalf of its members. Consequently, neither partnership taxation nor related deferred taxation is accounted for in these financial statements. Sums set aside in respect of members' tax obligations are included in the balance sheet within loans and other debts due to members, or are set against amounts due from members as appropriate.

Kaizen Impact Coaching LLP

Notes to the Financial Statements for the Year Ended 30 June 2025

Tangible fixed assets

Individual fixed assets costing £0.00 or more are initially recorded at cost.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class | Depreciation method and rate
Office Equipment | 3 years straight line
Fixtures and fittings | 25% reducing balance

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the limited liability partnership will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Members' interests

Members' capital is repayable on retirement of the member and is therefore classified as a liability because members may retire with less than one years's notice and typically have their capital repaid with one year of serving notice, members' capital is shown as being due within one year. Amounts due to members after more than one year comprise provisions for annuities to current members and certain loans from members which are not repayable within twelve months of the balance sheet date.

Kaizen Impact Coaching LLP

Notes to the Financial Statements for the Year Ended 30 June 2025

2 | Operating profit

Operating profit is stated after charging /(crediting):

| 2025 £ | 2024 £
Depreciation of owned assets | 1,223 | 1,267

3 | Other interest receivable and similar income

| 2025 £ | 2024 £
Other interest receivable and similar income | 138 | 29
| 138 | 29

4 | Particulars of employees

The average number of persons employed by the limited liability partnership (including members) during the year, analysed by category was as follows:

| 2025 No. | 2024 No.
Administration and support | 2 | 2
| 2 | 2

Kaizen Impact Coaching LLP

Notes to the Financial Statements for the Year Ended 30 June 2025

5 | Tangible fixed assets

| Fixtures and fittings £ | Office equipment £ | Total £
Cost |  |  |
At 1 July 2024 | 700 | 3,276 | 3,976
At 30 June 2025 | 700 | 3,276 | 3,976
Depreciation |  |  |
At 1 July 2024 | 175 | 1,092 | 1,267
Charge for the year | 131 | 1,092 | 1,223
At 30 June 2025 | 306 | 2,184 | 2,490
Net book value |  |  |
At 30 June 2025 | 394 | 1,092 | 1,486
At 30 June 2024 | 525 | 2,184 | 2,709

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 69,772 | 33,819

7 | Creditors: Amounts falling due within one year

| 2025 £ | 2024 £
Other taxes and social security | 7,261 | 10,229
Accruals and deferred income | 1,000 | 1,000
| 8,261 | 11,229

8 | Control

The members are the controlling party by virtue of their controlling interest in the limited liability partnership. The ultimate controlling party is the same as the controlling party.