Company registration number 06271170 (England and Wales)
RONA PURDHAM COACHING & DEVELOPMENT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
RONA PURDHAM COACHING & DEVELOPMENT LIMITED
COMPANY INFORMATION
Director
Ms RN Purdham
Secretary
Mrs LD Blake
Company number
06271170
Registered office
Holly House
Stoney Close
North Kilworth
Leicestershire
LE17 6HL
Accountants
Edward Thomas Peirson & Sons
21, The Point
Rockingham Road
Market Harborough
Leicestershire
England
LE16 7NU
RONA PURDHAM COACHING & DEVELOPMENT LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
4
3,565
2,325
Current assets
Debtors
5
594
785
Cash at bank and in hand
52,158
33,658
52,752
34,443
Creditors: amounts falling due within one year
6
(7,961)
(11,114)
Net current assets
44,791
23,329
Net assets
48,356
25,654
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
48,355
25,653
Total equity
48,356
25,654

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 10 December 2025
Ms RN Purdham
Director
Company registration number 06271170 (England and Wales)
RONA PURDHAM COACHING & DEVELOPMENT LIMITED
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2025
30 June 2025
- 2 -
1
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2
Accounting policies
Company information

Rona Purdham Coaching & Development Limited is a private company limited by shares incorporated in England and Wales. The registered office is Holly House, Stoney Close, North Kilworth, Leicestershire, LE17 6HL.

2.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

2.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

2.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

RONA PURDHAM COACHING & DEVELOPMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
2
Accounting policies
(Continued)
- 3 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% on reducing balance
Computer equipment
30% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

2.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

2.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

RONA PURDHAM COACHING & DEVELOPMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
4
Tangible fixed assets
Fixtures and fittings
Computer equipment
Total
£
£
£
Cost
At 1 July 2024
3,042
4,712
7,754
Additions
1,895
-
0
1,895
At 30 June 2025
4,937
4,712
9,649
Depreciation and impairment
At 1 July 2024
859
4,570
5,429
Depreciation charged in the year
612
43
655
At 30 June 2025
1,471
4,613
6,084
Carrying amount
At 30 June 2025
3,466
99
3,565
At 30 June 2024
2,183
142
2,325
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
448
527
Prepayments and accrued income
146
258
594
785
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
5,855
5,455
Director's current account
234
4,759
Accruals and deferred income
1,872
900
7,961
11,114
2025-06-30 2024-07-01 false false false 10 December 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity Ms RN Purdham Mrs LD Blake 06271170 2024-07-01 2025-06-30 06271170 bus:Director1 2024-07-01 2025-06-30 06271170 bus:CompanySecretary1 2024-07-01 2025-06-30 06271170 bus:RegisteredOffice 2024-07-01 2025-06-30 06271170 2025-06-30 06271170 2024-06-30 06271170 core:FurnitureFittings 2025-06-30 06271170 core:ComputerEquipment 2025-06-30 06271170 core:FurnitureFittings 2024-06-30 06271170 core:ComputerEquipment 2024-06-30 06271170 core:CurrentFinancialInstruments 2025-06-30 06271170 core:CurrentFinancialInstruments 2024-06-30 06271170 core:ShareCapital 2025-06-30 06271170 core:ShareCapital 2024-06-30 06271170 core:RetainedEarningsAccumulatedLosses 2025-06-30 06271170 core:RetainedEarningsAccumulatedLosses 2024-06-30 06271170 core:FurnitureFittings 2024-07-01 2025-06-30 06271170 core:ComputerEquipment 2024-07-01 2025-06-30 06271170 2023-07-01 2024-06-30 06271170 core:FurnitureFittings 2024-06-30 06271170 core:ComputerEquipment 2024-06-30 06271170 2024-06-30 06271170 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 06271170 bus:FRS102 2024-07-01 2025-06-30 06271170 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 06271170 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 06271170 bus:FullAccounts 2024-07-01 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP