REGISTERED NUMBER: 07725711 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 August 2025

for

SMS Coaching Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

P J Welch

J R Davies

SECRETARY:

REGISTERED OFFICE:

67 Ayres Road

Manchester

Greater Manchester

M16 9NH

REGISTERED NUMBER:

07725711 (England and Wales)

ACCOUNTANTS:

TF & Partners Ltd t/a Hatherlows

Chartered Accountants

The Studio, Hatherlow House

Hatherlow

Romiley

Stockport

Cheshire

SK6 3DY

FIXED ASSETS

Tangible assets

5

167,966

190,062

CURRENT ASSETS

Debtors

6

419,790

158,482

Cash at bank

145,627

268,640

565,417

427,122

CREDITORS

Amounts falling due within one year

7

206,200

186,010

NET CURRENT ASSETS

359,217

241,112

TOTAL ASSETS LESS CURRENT LIABILITIES

527,183

431,174

PROVISIONS FOR LIABILITIES

33,252

42,390

NET ASSETS

493,931

388,784

CAPITAL AND RESERVES

Called up share capital

26

26

Retained earnings

493,905

388,758

SHAREHOLDERS' FUNDS

493,931

388,784

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 April 2026 and were signed on its behalf by:

P J Welch - Director

1.	STATUTORY INFORMATION

SMS Coaching 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 (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 64 (2024 - 62 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

124,698

134,355

105,532

61,297

425,882

Additions

3,068

7,383

33,767

17,773

61,991

Disposals

-

-

(31,265

)

-

(31,265

)

At 31 August 2025

127,766

141,738

108,034

79,070

456,608

DEPRECIATION

At 1 September 2024

66,580

85,202

46,335

37,703

235,820

Charge for year

17,990

16,020

17,886

14,821

66,717

Eliminated on disposal

-

-

(13,895

)

-

(13,895

)

At 31 August 2025

84,570

101,222

50,326

52,524

288,642

NET BOOK VALUE

At 31 August 2025

43,196

40,516

57,708

26,546

167,966

At 31 August 2024

58,118

49,153

59,197

23,594

190,062

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

54,126

32,324

Other debtors

365,664

126,158

419,790

158,482

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

58,698

50,388

Taxation and social security

92,066

51,696

Other creditors

55,436

83,926

206,200

186,010

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

J R Davies

Balance outstanding at start of year

-

-

Amounts advanced

1,093

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,093

-

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £13,000 (2024 - £8,000) were paid to the directors .

10.	POST BALANCE SHEET EVENTS

The financial statements were authorised for issue by the directors on 10 April 2026.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is the directors acting in concert.

The ultimate controlling party is the directors acting in concert.