Registration number: 05769337

VOX Coaching Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

VOX Coaching Limited

Company Information

Directors

P S Bailie M Parsons

Company secretary

P S Bailie

Registered office

First Floor 204 Cheltenham Road Bristol BS6 5QZ

Accountants

Thompson Jenner LLP 1 Colleton Crescent Exeter Devon EX2 4DG

VOX Coaching Limited

(Registration number: 05769337)
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	8,104	12,892
Tangible assets	5	1,868	1,309
		9,972	14,201
Current assets
Debtors	6	82,700	96,120
Cash at bank and in hand		461,704	280,742
		544,404	376,862
Creditors: Amounts falling due within one year	7	(115,468)	(23,622)
Net current assets		428,936	353,240
Total assets less current liabilities		438,908	367,441
Provisions for liabilities		(1,858)	(2,505)
Net assets		437,050	364,936
Capital and reserves
Called up share capital		100	100
Retained earnings		436,950	364,836
Shareholders' funds		437,050	364,936

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 19 May 2026 and signed on its behalf by:
 

VOX Coaching Limited

(Registration number: 05769337)
Balance Sheet as at 28 February 2026

......................................... P S Bailie Company secretary and director

VOX Coaching Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
First Floor
204 Cheltenham Road
Bristol
BS6 5QZ

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

VOX Coaching Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	25% Straight Line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% Straight Line
Website	25% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

VOX Coaching Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2025 - 6).

VOX Coaching Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

4	Intangible assets

	Goodwill  £	Other intangible assets  £	Total £
Cost or valuation
At 1 March 2025	97,450	19,150	116,600
At 28 February 2026	97,450	19,150	116,600
Amortisation
At 1 March 2025	97,450	6,258	103,708
Amortisation charge	-	4,788	4,788
At 28 February 2026	97,450	11,046	108,496
Carrying amount
At 28 February 2026	-	8,104	8,104
At 28 February 2025	-	12,892	12,892

5	Tangible assets

	Office equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 March 2025	25,155	-	25,155
Additions	467	945	1,412
At 28 February 2026	25,622	945	26,567
Depreciation
At 1 March 2025	23,846	-	23,846
Charge for the year	833	20	853
At 28 February 2026	24,679	20	24,699
Carrying amount
At 28 February 2026	943	925	1,868
At 28 February 2025	1,309	-	1,309

VOX Coaching Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

6

Debtors

	2026 £	2025 £
Trade debtors	81,840	92,851
Other debtors	-	1,870
Prepayments and accrued income	860	1,399
Total current trade and other debtors	82,700	96,120

7

Creditors

	2026 £	2025 £
Due within one year
Trade creditors	3,086	2,580
Taxation and social security	70,290	16,432
Other creditors	39,192	1,710
Accrued expenses	2,900	2,900
	115,468	23,622

8	Related party transactions

Transactions with directors

2026	At 1 March 2025 £	Advances to director £	Repayments by director £	At 28 February 2026 £
Director 1 - interest free, repayable on demand	1,870	271	(2,141)	-

2025	At 29 February 2024 £	Advances to director £	Repayments by director £	At 28 February 2025 £
Director 1 - interest free, repayable on demand	-	2,332	(462)	1,870