Matthew Porter Coaching Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12514996

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		10,283		8,456

			10,283		8,456
CURRENT ASSETS
Stocks	5	-		3,033
Debtors	6	3,232		2,925
Cash at bank and in hand		5,895		4,083

		9,127		10,041
Creditors: Amounts Falling Due Within One Year	7	(13,919 )		(14,106 )

NET CURRENT ASSETS (LIABILITIES)			(4,792 )		(4,065 )

TOTAL ASSETS LESS CURRENT LIABILITIES			5,491		4,391

NET ASSETS			5,491		4,391

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			5,391		4,291

SHAREHOLDERS' FUNDS			5,491		4,391

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Matthew Porter Coaching Limited

Balance Sheet (continued)

As At 31 March 2025

For the year 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 member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Matthew Porter

Director

1 December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Matthew Porter Coaching Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12514996 . The registered office is 7 Greenover Road, Brixham, TQ5 9LX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	5% Straight Line
Plant & Machinery	25% Reducing Balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of income and retained earnings because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

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Matthew Porter Coaching Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 April 2024	7,674	5,100	12,774
Additions	-	3,316	3,316

As at 31 March 2025	7,674	8,416	16,090

Depreciation
As at 1 April 2024	1,536	2,782	4,318
Provided during the period	384	1,105	1,489

As at 31 March 2025	1,920	3,887	5,807

Net Book Value
As at 31 March 2025	5,754	4,529	10,283

As at 1 April 2024	6,138	2,318	8,456

5. Stocks

	2025	2024
	£	£
Work in progress	-	3,033

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	480	2,925
Director's loan account	1,601	-

	2,081	2,925
Due after more than one year
Corporation tax recoverable assets	1,151	-

	3,232	2,925

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Matthew Porter Coaching Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	-	4,375
Corporation tax	9,940	8,255
Other taxes and social security	434	429
VAT	2,345	-
Accruals and deferred income	1,200	1,008
Director's loan account	-	39

	13,919	14,106

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Matthew Porter	(39 )	4,200	(40,360 )	-	1,601

The above loan is unsecured, interest free and repayable on demand.

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