REGISTERED NUMBER: 12338058 (England and Wales)

PROFESSIONAL FITNESS COACHES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 JULY 2025 TO 31 DECEMBER 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

O T V Marchon

J W Robinson

REGISTERED OFFICE:

5 Imperial Court

Laporte Way

Luton

Bedfordshire

LU4 8FE

REGISTERED NUMBER:

12338058 (England and Wales)

ACCOUNTANTS:

Miller & Co

Chartered Accountants

5 Imperial Court

Laporte Way

Luton

Bedfordshire

LU4 8FE

FIXED ASSETS

Intangible assets

5

3

3,014

Tangible assets

6

1,709

5,771

1,712

8,785

CURRENT ASSETS

Debtors

7

81,113

106,978

Cash at bank and in hand

266,181

99,900

347,294

206,878

CREDITORS

Amounts falling due within one year

8

257,836

206,667

NET CURRENT ASSETS

89,458

211

TOTAL ASSETS LESS CURRENT LIABILITIES

91,170

8,996

CREDITORS

Amounts falling due after more than one year

9

(2,500

)

(7,500

)

PROVISIONS FOR LIABILITIES

(427

)

(1,443

)

NET ASSETS

88,243

53

CAPITAL AND RESERVES

Called up, paid and allotted share capital

8

8

Retained earnings

88,235

45

SHAREHOLDERS' FUNDS

88,243

53

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 April 2026 and were signed on its behalf by:

O T V Marchon - Director

J W Robinson - Director

1.	STATUTORY INFORMATION

Professional Fitness Coaches Limited 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, rounded to the nearest pound.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The financial statements are for the six month period 1 July 2025 to 31 December 2025. The reason for changing the reporting year end date to December was to align the reporting dates to that of the parent company. Due to the change of the accounting period end, these reports therefore show six month figures as opposed to twelve in the comparative period.

Income recognition

Income is recognised when goods/services have been delivered to customers such that risks and rewards of ownership have transferred to them.

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.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Office equipment

-

25% on cost

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2025 - 4 ) .

5.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 July 2025

and 31 December 2025

120,641

AMORTISATION

At 1 July 2025

117,627

Amortisation for period

3,011

At 31 December 2025

120,638

NET BOOK VALUE

At 31 December 2025

3

At 30 June 2025

3,014

6.	TANGIBLE FIXED ASSETS

Plant and

Office

machinery

equipment

Totals

£

£

£

COST

At 1 July 2025

-

22,630

22,630

Additions

198

300

498

At 31 December 2025

198

22,930

23,128

DEPRECIATION

At 1 July 2025

-

16,859

16,859

Charge for period

50

4,510

4,560

At 31 December 2025

50

21,369

21,419

NET BOOK VALUE

At 31 December 2025

148

1,561

1,709

At 30 June 2025

-

5,771

5,771

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Other debtors

81,113

106,978

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

492

677

Taxation and social security

105,853

58,872

Other creditors

141,491

137,118

257,836

206,667

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2025

£

£

Bank loans

2,500

7,500

10.	RELATED PARTY DISCLOSURES

The directors operate a loan account with the company. During the year, loans were provided to the company in aggregate of £51. At the year end, the director was owed £51.