Tanuki Business Coaching Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 10488586

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		82,653		50,171

			82,653		50,171
CURRENT ASSETS
Debtors	6	10,055		12,114
Cash at bank and in hand		128,524		167,016

		138,579		179,130
Creditors: Amounts Falling Due Within One Year	7	(69,710 )		(41,064 )

NET CURRENT ASSETS (LIABILITIES)			68,869		138,066

TOTAL ASSETS LESS CURRENT LIABILITIES			151,522		188,237

Creditors: Amounts Falling Due After More Than One Year	8		-		(55,589 )

NET ASSETS			151,522		132,648

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			151,422		132,548

SHAREHOLDERS' FUNDS			151,522		132,648

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Tanuki Business Coaching Limited

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Dean Finnegan

Director

27 March 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Tanuki Business Coaching Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10488586 . The registered office is First Floor Canada House, St Leonards Road, 20/20 Business Park, Maidstone Kent, ME16 0LS.

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 directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability 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.

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.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets is a franchise licence. It is amortised to profit and loss account over its estimated economic life of 5 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:

Motor Vehicles	25% on reducing balance and nil
Computer Equipment	25% on reducing balance

2.6. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives.

Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

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Tanuki Business Coaching Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

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.

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 December 2024	25,000

As at 30 November 2025	25,000

Amortisation
As at 1 December 2024	25,000

As at 30 November 2025	25,000

Net Book Value
As at 30 November 2025	-

As at 1 December 2024	-

5. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 December 2024	99,940	1,220	101,160
Additions	45,024	-	45,024

As at 30 November 2025	144,964	1,220	146,184

Depreciation
As at 1 December 2024	50,751	238	50,989
Provided during the period	12,297	245	12,542

As at 30 November 2025	63,048	483	63,531

Net Book Value
As at 30 November 2025	81,916	737	82,653

As at 1 December 2024	49,189	982	50,171

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Tanuki Business Coaching Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Motor Vehicles	36,891	49,189

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	9,000	11,100
Prepayments and accrued income	1,055	1,014

	10,055	12,114

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	53,993	13,645
Trade creditors	2,794	6,522
Bank loans and overdrafts	1,596	3,114
Corporation tax	6,079	13,635
VAT	3,399	4,127
Director's loan account	1,849	21

	69,710	41,064

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	53,993
Bank loans	-	1,596

	-	55,589

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	54,495	16,552
Later than one year and not later than five years	-	54,495

	54,495	71,047
Less: Finance charges allocated to future periods	502	3,409

	53,993	67,638

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Tanuki Business Coaching Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

10. Share Capital

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

11. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans from directors:

	As at 1 December 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 November 2025
	£	£	£	£	£
Mr Dean Finnegan	21	4,945	6,773	-	1,849

The above loan is unsecured, interest free, repayable on demand and ranks equally with other unsecured creditors of the company.

12. Ultimate Controlling Party

The company's ultimate controlling party is Mr D Finnegan by virtue of his ownership of 100% of the issued share capital in the company.

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