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Registered number: 08967524
Elmbank Coaching Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Accounts House
37a High Street
Hoddesdon
Herts
EN11 8TA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08967524
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 851 727
851 727
CURRENT ASSETS
Debtors 5 206 215
Cash at bank and in hand 62,887 56,586
63,093 56,801
Creditors: Amounts Falling Due Within One Year 6 (44,438 ) (48,603 )
NET CURRENT ASSETS (LIABILITIES) 18,655 8,198
TOTAL ASSETS LESS CURRENT LIABILITIES 19,506 8,925
PROVISIONS FOR LIABILITIES
Deferred Taxation (162 ) (182 )
NET ASSETS 19,344 8,743
CAPITAL AND RESERVES
Called up share capital 7 102 102
Profit and Loss Account 19,242 8,641
SHAREHOLDERS' FUNDS 19,344 8,743
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For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Douglas Montgomery
Director
08/06/2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Elmbank Coaching Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08967524 . The registered office is 30 Coneydale, Welwyn Garden City, Hertfordshire, AL8 7RZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 25% Straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
...CONTINUED
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2.4. Taxation - continued
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2025 4,347
Additions 773
Disposals (1,549 )
As at 31 March 2026 3,571
Depreciation
As at 1 April 2025 3,620
Provided during the period 649
Disposals (1,549 )
As at 31 March 2026 2,720
Net Book Value
As at 31 March 2026 851
As at 1 April 2025 727
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5. Debtors
2026 2025
£ £
Due within one year
Other debtors 206 215
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 32,771 36,663
Taxation and social security 11,667 11,940
44,438 48,603
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 102 102
8. Related Party Transactions
At balance sheet date, the company owed £31,117 (2025 £35,250) to Mr D Montogmery and Mrs G Montogomery, who are directors and shareholders of the company.
9. Ultimate Controlling Party
In the opinion of the Directors the company does not have an ultimate controller.
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