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Company Registration No. 13406241 (England and Wales)
Pathway Coaching Limited Unaudited accounts for the year ended 31 July 2025
Pathway Coaching Limited Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
5,899
2,615
Current assets
Debtors
5
2,086
2,149
Cash at bank and in hand
18,321
25,316
20,407
27,465
Creditors: amounts falling due within one year
6
(19,309)
(24,588)
Net current assets
1,098
2,877
Net assets
6,997
5,492
Capital and reserves
Called up share capital
100
100
Profit and loss account
6,897
5,392
Shareholders' funds
6,997
5,492
For the year ending 31 July 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 directors acknowledge their 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 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 of Directors and authorised for issue on 11 November 2025 and were signed on its behalf by
R I Boxall Director Company Registration No. 13406241
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Pathway Coaching Limited Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Pathway Coaching Limited is a private company, limited by shares, registered in England and Wales, registration number 13406241. The registered office is 3 Stanford Close, Bognor Regis, PO22 8AD.
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 remained unchanged from the previous year, and also 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.
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
25% straight line
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.
4
Tangible fixed assets
Motor vehicles
£
Cost or valuation
At cost
At 1 August 2024
10,460
Additions
7,079
At 31 July 2025
17,539
Depreciation
At 1 August 2024
7,845
Charge for the year
3,795
At 31 July 2025
11,640
Net book value
At 31 July 2025
5,899
At 31 July 2024
2,615
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Pathway Coaching Limited Notes to the Accounts for the year ended 31 July 2025
2025
2024
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
-
2,615
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
585
657
Accrued income and prepayments
1,501
1,492
2,086
2,149
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
5,895
7,894
Obligations under finance leases and hire purchase contracts
-
2,365
Taxes and social security
12,706
13,469
Loans from directors
708
860
19,309
24,588
7
Average number of employees
During the year the average number of employees was 15 (2024: 8).
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