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REGISTERED NUMBER: SC748012 (Scotland)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Manera Coaching Limited

Manera Coaching Limited (Registered number: SC748012)

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

Balance Sheet | 1 |

Manera Coaching Limited (Registered number: SC748012)

Balance Sheet

31 October 2025

| 2025 | 2024 |

£ | £ | £ | £ |

FIXED ASSETS | 100 |  | 150 |  |

CURRENT ASSETS | 570 |  | 173 |  |

CREDITORS

Amounts falling due within one year | (10,306 | ) | (8,899 | ) |

NET CURRENT LIABILITIES | (9,736 | ) | (8,726 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (9,636 | ) | (8,576 | ) |

CAPITAL AND RESERVES | (9,636 | ) | (8,576 | ) |

NOTES TO THE FINANCIAL STATEMENTS

1. | STATUTORY INFORMATION

| Manera Coaching Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

| Registered number: | SC748012

| Registered office: | The Farmhouse

| Kirkton

| Golspie

| Sutherland

| KW10 6TA

2. | GOING CONCERN

| The directors of the company are of the opinion that there are no material uncertainties related to going concern that require disclosure. In arriving at this conclusion, the directors have considered the working capital requirements for at least 12 months from the date of approval of the financial statements and the company's cash flow forecasts. The company has net current liabilities of £9,736 (2024; £8,726) and retained losses of £9,636 (2024; £8,527) as a result of funds personally invested with no formal repayment terms. The directors have pledged to continue to support the company and therefore the financial statements have been prepared on a going concern basis.

3. | AVERAGE NUMBER OF EMPLOYEES

| The average number of employees during the year was 1 (2024 - 1 ) .

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Manera Coaching Limited (Registered number: SC748012)

Balance Sheet - continued

31 October 2025

The financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 29 May 2026 and were signed by:

Miss Nicola Rae Murray - Director