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Registered number: 06932330
Barefoot Coaching Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Barefoot Coaching Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Barefoot Coaching Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 06932330

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 34,497 |  | 40,091
Tangible Assets | 5 |  | 29,372 |  | 36,484
|  |  | 63,869 |  | 76,575
CURRENT ASSETS
Stocks | 6 | 18,867 |  | 21,805 |
Debtors | 7 | 686,771 |  | 590,837 |
Cash at bank and in hand |  | 513,977 |  | 183,633 |
|  | 1,219,615 |  | 796,275 |
Creditors: Amounts Falling Due Within One Year | 8 | (1,243,909 ) |  | (858,495 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (24,294 ) |  | (62,220 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 39,575 |  | 14,355
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (5,087 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,668 ) |  | (6,988 )
NET ASSETS |  |  | 36,907 |  | 2,280
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Capital redemption reserve |  |  | 2 |  | 2
Profit and Loss Account |  |  | 36,805 |  | 2,178
SHAREHOLDERS' FUNDS |  |  | 36,907 |  | 2,280

Page 1
Page 2
Barefoot Coaching Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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.
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

Kim Morgan Director | Andrew Chandler Director
2 February 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Barefoot Coaching Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Barefoot Coaching Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06932330 . The registered office is C/O Vibrant Accountancy, The Mill, Lodge Lane, Derby, DE1 3HB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared in Sterling (£), which is the functional currency of the company. The financial statements are for the year ended 31 December 2025 (2024: year ended 31 December 2024).
The financial statements are prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT.
Revenue from the provision of services is recognised as those services are provided.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website costs. They are amortised to the profit and loss account over its estimated economic life of 10 years.
2.4. 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:

Fixtures & Fittings | 25% reducing balance
Computer Equipment | 33% reducing balance

2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks 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.
2.7. Financial Instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors and loans from banks.
All financial assets and liabilities are initially measured at transaction price and subsequently measured at amortised cost.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found and impairment loss is recognised in the profit and loss account.
2.8. 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.
Page 3
Page 4
Barefoot Coaching Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.9. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.10. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 10)
9 10
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 55,941
As at 31 December 2025 | 55,941
Amortisation
As at 1 January 2025 | 15,850
Provided during the period | 5,594
As at 31 December 2025 | 21,444
Net Book Value
As at 31 December 2025 | 34,497
As at 1 January 2025 | 40,091

Page 4
Page 5
Barefoot Coaching Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 115,391 | 46,265 | 161,656
Additions | - | 3,814 | 3,814
As at 31 December 2025 | 115,391 | 50,079 | 165,470
Depreciation
As at 1 January 2025 | 90,470 | 34,702 | 125,172
Provided during the period | 6,230 | 4,696 | 10,926
As at 31 December 2025 | 96,700 | 39,398 | 136,098
Net Book Value
As at 31 December 2025 | 18,691 | 10,681 | 29,372
As at 1 January 2025 | 24,921 | 11,563 | 36,484

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 18,867 |  | 21,805

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 465,856 |  | 380,160
Prepayments and accrued income | 54,728 |  | 39,349
Other debtors | 166,187 |  | 131,328
Amounts owed by group undertakings | - |  | 40,000
| 686,771 |  | 590,837

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 141,223 |  | 67,561
Bank loans and overdrafts | 4,395 |  | 9,692
Corporation tax | 112,997 |  | 34,222
Other taxes and social security | 11,515 |  | 8,738
VAT | 102,711 |  | 51,767
Other creditors | 28,273 |  | 1,610
Accruals and deferred income | 842,257 |  | 684,367
Directors' loan accounts | 538 |  | 538
| 1,243,909 |  | 858,495

Page 5
Page 6
Barefoot Coaching Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 5,087

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 46,640 |  | 46,640
Later than one year and not later than five years | 128,260 |  | 174,900
| 174,900 |  | 221,540

12. Related Party Transactions
K Morgan has a first charge over the assets of the company by way of securing loan notes issued by Barefoot Coaching Holdings Limited, the company's parent company. The loan notes in issue at 31 December 2025 amounted to £2,647,500 (2024: £2,987,500).
During the year management charges of £351,296 (2024: £317,474l) were paid to Barefoot Coaching Holdings Limited, the company's parent company.
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