Akeera Business Coaching Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

1. General Information

Akeera Business Coaching Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07832715 . The registered office is 8 The Barns, Church Farm, Woodman Lane, Sparsholt, Winchester, Hampshire, SO21 2FR.

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. Going Concern Disclosure

The financial statements have been prepared on a going concern basis. The company currently has an overdrawn balance sheet position but is in discussion with its creditors and putting together a payment plan. These conditions indicate the existence of a material uncertainty that may cast significant doubt on the company's ability to continue as a going concern.

Nevertheless, the director believes the going concern basis remains appropriate as has committed to continue to support the business to ensure the company meets its liabilities as they fall due . Accordingly, the financial statements do not include any adjustments that would result if the company were unable to continue as a going concern.

2.3. 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.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are amortised to profit and loss account over its estimated economic life of 7 years.

2.5. 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:

Fixtures & Fittings	25% reducing balance
Computer Equipment	33% on cost

2.6. Financial Instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other

Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's statement of financial position when the company becomes party to the contractual provisions of the

instrument. Financial assets and liabilities are offset and the net amounts presented in the financial statements where there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price

including transaction costs and are subsequently carried at amortised cost using the effective interest method unless

the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the

future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected.If an asset is impaired, the impairment loss is the difference between the carrying

impairment loss is recognised in profit or loss. If there is a decrease in the impairment loss arising from an event

occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current

carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Classification of financial liabilities

...CONTINUED

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Akeera Business Coaching Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Financial Instruments - continued

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements

entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

2.7. 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.

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: 1 (2024: 1)

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2025	40,000

As at 31 December 2025	40,000

Amortisation
As at 1 January 2025	40,000

As at 31 December 2025	40,000

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

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Akeera Business Coaching Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	2,214	916	3,130
Additions	455	-	455

As at 31 December 2025	2,669	916	3,585

Depreciation
As at 1 January 2025	2,028	916	2,944
Provided during the period	160	-	160

As at 31 December 2025	2,188	916	3,104

Net Book Value
As at 31 December 2025	481	-	481

As at 1 January 2025	186	-	186

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	3,480	5,990
Other debtors	738	-

	4,218	5,990

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	108,717	94,698
Bank loans and overdrafts	13,641	13,419
Other creditors	37,171	32,893
Taxation and social security	143	1,715

	159,672	142,725

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	794

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		481		186

			481		186
CURRENT ASSETS
Debtors	6	4,218		5,990
Cash at bank and in hand		90		60

		4,308		6,050
Creditors: Amounts Falling Due Within One Year	7	(159,672 )		(142,725 )

NET CURRENT ASSETS (LIABILITIES)			(155,364 )		(136,675 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(154,883 )		(136,489 )

Creditors: Amounts Falling Due After More Than One Year	8		-		(794 )

NET LIABILITIES			(154,883 )		(137,283 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(154,983 )		(137,383 )

SHAREHOLDERS' FUNDS			(154,883)		(137,283)