Association for Coaching Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04502634

Association for Coaching

Company Limited by Guarantee

Filleted Unaudited Financial Statements

31 December 2025

Association for Coaching

Company Limited by Guarantee

Financial Statements

Period from 1 October 2024 to 31 December 2025

Contents	Page

Balance sheet	1

Notes to the financial statements	3

Association for Coaching

Company Limited by Guarantee

Balance Sheet

31 December 2025

	31 Dec 25		30 Sep 24
Note	£	£	£	£

Current assets

Stocks		5,315	5,854
Debtors	6	56,412	66,969
Cash at bank and in hand		411,737	447,268
		---------	---------
		473,464	520,091

Creditors: amounts falling due within one year	7	28,869		45,169
		---------		---------
Net current assets			444,595		474,922
			---------		---------
Total assets less current liabilities			444,595		474,922
			---------		---------
Net assets			444,595		474,922
			---------		---------

Association for Coaching

Company Limited by Guarantee

Balance Sheet (continued)

31 December 2025

	31 Dec 25		30 Sep 24
Note	£	£	£	£

Capital and reserves

Profit and loss account	444,595	474,922
	---------	---------
Members funds	444,595	474,922
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 2 July 2026 , and are signed on behalf of the board by:

K L Tulpa

Director

Company registration number: 04502634

Association for Coaching

Company Limited by Guarantee

Notes to the Financial Statements

Period from 1 October 2024 to 31 December 2025

1. General information

The company is a private company limited by guarantee, registered in England & Wales. The address of the registered office is Golden Cross House, 8 Duncannon Street, London, WC2N 4JF.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

4. Company limited by guarantee

Association for Coaching is a company limited by guarantee and accordingly does not have any share capital.

Every member of the Company undertakes to contribute such amount as may be required (not exceeding £1) to the Company assets if it should be wound up while he or she is a member or within one year after he or she ceases to be a member, for payment of the Association's debts and liabilities contracted before he or she ceases to be a member, and of the costs charges and expenses of winding up.

If the Company is wound up or dissolved and after all its debts and liabilities have been satisfied there remains any property it shall not be paid to or distributed amongst the members of the Company, but shall be given or transferred to some other business Company, Charity or Association having similar objects.

5. Employee numbers

The average number of persons employed by the company during the period amounted to 2 (2024: 2 ).

6. Debtors

	31 Dec 25	30 Sep 24
	£	£
Other debtors	56,412	66,969
	--------	--------

7. Creditors: amounts falling due within one year

	31 Dec 25	30 Sep 24
	£	£
Trade creditors	11,263	14,491
Social security and other taxes	13,713	26,216
Other creditors	3,893	4,462
	--------	--------
	28,869	45,169
	--------	--------

8. Related party transactions

Association for Coaching International Limited (06966900) is a Company Limited by Guarantee, if this entity needed to be wound up the assets would be transferred to Association for Coaching. At the end of the period Association for Coaching was owed £36,772 (2024: £42,655) from Association for Coaching International Limited all repayable on demand. The company made sales of £358,532 (2024: £288,155) with a related party during the period.