REGISTERED NUMBER: 04702639 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

MASSIVE ACTION COACHING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P R Avins

Mrs S Avins

REGISTERED OFFICE:

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

REGISTERED NUMBER:

04702639 (England and Wales)

ACCOUNTANTS:

JLA Accountants

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

FIXED ASSETS

Intangible assets

4

180,000

195,000

Tangible assets

5

5,162

6,077

Investments

6

1

1

185,163

201,078

CURRENT ASSETS

Debtors

7

96,926

108,814

Cash at bank

13,239

15,748

110,165

124,562

CREDITORS

Amounts falling due within one year

8

260,944

308,488

NET CURRENT LIABILITIES

(150,779

)

(183,926

)

TOTAL ASSETS LESS CURRENT LIABILITIES

34,384

17,152

CREDITORS

Amounts falling due after more than one year

9

2,123

10,475

NET ASSETS

32,261

6,677

CAPITAL AND RESERVES

Called up share capital

10

101

101

Retained earnings

32,160

6,576

SHAREHOLDERS' FUNDS

32,261

6,677

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 December 2025 and were signed on its behalf by:

Mr P R Avins - Director

1.	STATUTORY INFORMATION

Massive Action Coaching Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of twenty years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

63,000

300,000

363,000

AMORTISATION

At 1 April 2024

63,000

105,000

168,000

Charge for year

-

15,000

15,000

At 31 March 2025

63,000

120,000

183,000

NET BOOK VALUE

At 31 March 2025

-

180,000

180,000

At 31 March 2024

-

195,000

195,000

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

21,550

16,547

38,097

DEPRECIATION

At 1 April 2024

20,730

11,290

32,020

Charge for year

164

751

915

At 31 March 2025

20,894

12,041

32,935

NET BOOK VALUE

At 31 March 2025

656

4,506

5,162

At 31 March 2024

820

5,257

6,077

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

1

NET BOOK VALUE

At 31 March 2025

1

At 31 March 2024

1

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

26,358

36,987

Other debtors

27,947

23,565

Directors' current accounts

-

18,696

Prepayments and accrued income

42,621

29,566

96,926

108,814

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

9,507

16,560

Trade creditors

17,233

15,722

Amounts owed to group undertakings

138,825

165,536

Tax

22,398

23,657

Social security and other taxes

874

679

VAT

15,401

20,836

Other creditors

22,772

11,443

Directors' current accounts

18,254

-

Accruals and deferred income

15,680

54,055

260,944

308,488

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 1-2 years

2,123

8,352

Bank loans - 2-5 years

-

2,123

2,123

10,475

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

51

A Ordinary

£1

51

51

49

B Ordinary

£1

49

49

1

C Ordinary

£1

1

1

101

101

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Mr P R Avins

Balance outstanding at start of year

18,696

-

Amounts advanced

107,656

22,721

Amounts repaid

(126,352

)

(4,025

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

18,696

12.	RELATED PARTY DISCLOSURES

At the balance sheet date the company owed its subsidiary, Paul Avins Enterprises Ltd £113,055 (2024: £139,621) and Team Dynamics Global LLP £25,770 (2024: £25,915). They are related parties by virtue of the fact that they are under common control.

As at the balance sheet date, included in creditors due within one year is £18,254 (2024: £18,696 debit), due and payable to the directorr. The amount is interest free and repayable on demand.

13.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr P R Avins.