REGISTERED NUMBER: 09695039 (England and Wales)

JB'S SPORTS COACHING LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

O S Johnson

S R Brown

REGISTERED OFFICE:

9, Millstone Close

Horncastle

Lincolnshire

LN9 5SU

REGISTERED NUMBER:

09695039 (England and Wales)

ACCOUNTANTS:

Dexter & Sharpe

Rollestone House

20-22 Bridge Street

Horncastle

Lincolnshire

LN9 5HZ

FIXED ASSETS

Intangible assets

4

-

-

Property, plant and equipment

5

120,090

116,469

120,090

116,469

CURRENT ASSETS

Debtors

6

110,251

26,723

Cash at bank

480,063

261,701

590,314

288,424

CREDITORS

Amounts falling due within one year

7

422,829

38,499

NET CURRENT ASSETS

167,485

249,925

TOTAL ASSETS LESS CURRENT LIABILITIES

287,575

366,394

CREDITORS

Amounts falling due after more than one year

8

(59,765

)

(74,793

)

PROVISIONS FOR LIABILITIES

(13,476

)

(9,141

)

NET ASSETS

214,334

282,460

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

214,234

282,360

SHAREHOLDERS' FUNDS

214,334

282,460

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 14 May 2026 and were signed on its behalf by:

O S Johnson - Director

1.	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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents net invoiced services supplied, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of five years.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Government grants

Grants relating to revenue are recognised in income on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate.

Grants that become receivable as compensation for expenses or losses already incurred, or for the purpose of giving immediate financial support to the entity, with no future related costs shall be recognised in income in the period in which they become receivable.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2024 - 35 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

16,000

AMORTISATION

At 1 September 2024

and 31 August 2025

16,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

45,978

1,918

99,812

3,204

150,912

Additions

-

23,944

-

375

24,319

Transfer to ownership

-

-

81,390

-

81,390

At 31 August 2025

45,978

25,862

181,202

3,579

256,621

DEPRECIATION

At 1 September 2024

12,110

303

21,197

833

34,443

Charge for year

6,978

1,380

11,792

548

20,698

Transfer to ownership

-

-

81,390

-

81,390

At 31 August 2025

19,088

1,683

114,379

1,381

136,531

NET BOOK VALUE

At 31 August 2025

26,890

24,179

66,823

2,198

120,090

At 31 August 2024

33,868

1,615

78,615

2,371

116,469

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 September 2024

18,422

Transfer to ownership

81,390

At 31 August 2025

99,812

DEPRECIATION

At 1 September 2024

21,197

Charge for year

11,792

At 31 August 2025

32,989

NET BOOK VALUE

At 31 August 2025

66,823

At 31 August 2024

(2,775

)

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

19,627

23,879

Amounts owed by group undertakings

81,260

-

Other debtors

9,364

2,844

110,251

26,723

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,861

9,873

Hire purchase contracts

5,574

5,214

Trade creditors

12,316

786

Taxation and social security

25,409

14,245

Other creditors

369,669

8,381

422,829

38,499

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,643

11,097

Hire purchase contracts

58,122

63,696

59,765

74,793

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Aggregate amount

-

20,970

Secured debts are represented by a loan under the Bounce Back Loan Scheme which is guaranteed by the government and also hire purchase contracts which are secured on the assets so concerned.