OIJ Coaching LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: NC001691

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		8,534		9,851
Tangible Assets	5		2,200		3,300

			10,734		13,151
CURRENT ASSETS
Debtors	6	5,658		5,656
Cash at bank and in hand		3,037		2,769

		8,695		8,425
Creditors: Amounts Falling Due Within One Year	7	(550 )		(2,750 )

NET CURRENT ASSETS (LIABILITIES)			8,145		5,675

TOTAL ASSETS LESS CURRENT LIABILITIES			18,879		18,826

NET ASSETS ATTRIBUTABLE TO MEMBERS			18,879		18,826

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		5,881		-

			5,881		-

Equity
Members' other interests
Members' capital		(54,085)		(42,376)
Other reserves		67,083		61,202

			12,998		18,826

			18,879		18,826

TOTAL MEMBERS' INTEREST
Amounts due from members			(5,657)		(5,657)
Loans and other debts due to members within one year			5,881		-
Members' other interests			12,998		18,826

			13,222		13,169

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Page 2

OIJ Coaching LLP

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

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

On behalf of the members

Mr Tyler McMaster

Designated Member

12/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

OIJ Coaching LLP is a limited liability partnership, incorporated in England & Wales, registered number NC001691 . The Registered Office is 19 Arthur Street, Belfast, County Antrim, BT1 4GA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to 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	20% Straight Line
Computer Equipment	20% Straight Line

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 November 2024	13,168

As at 31 October 2025	13,168

Amortisation
As at 1 November 2024	3,317
Provided during the period	1,317

As at 31 October 2025	4,634

Net Book Value
As at 31 October 2025	8,534

As at 1 November 2024	9,851

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OIJ Coaching LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 November 2024	2,500	3,000	5,500

As at 31 October 2025	2,500	3,000	5,500

Depreciation
As at 1 November 2024	1,000	1,200	2,200
Provided during the period	500	600	1,100

As at 31 October 2025	1,500	1,800	3,300

Net Book Value
As at 31 October 2025	1,000	1,200	2,200

As at 1 November 2024	1,500	1,800	3,300

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	5,658	5,656

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	550	2,750

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