HUMAN ADVANTAGE COACHING LIMITED


Director	WADA, Helen Margaret


Registered Address	C/O Eaccounts Ltd Cardigan House Ground Floor
	Castle Court
	Swansea
	SA7 9LA


Registered Number	10464131 (England and Wales)

Statement of Financial Position
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		3,992		4,455
Tangible assets	5		1,649		939
			5,641		5,394
Current assets
Debtors		27,240		25,140
Cash at bank and on hand		29,238		25,660
		56,478		50,800
Creditors amounts falling due within one year	6	(59,410)		(52,414)
Net current assets (liabilities)			(2,932)		(1,614)
Total assets less current liabilities			2,709		3,780
Net assets			2,709		3,780
Capital and reserves
Called up share capital			1		1
Profit and loss account			2,708		3,779
Shareholders' funds			2,709		3,780

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 21 August 2026, and are signed on its behalf by:

WADA, Helen Margaret
Director
Registered Company No. 10464131

HUMAN ADVANTAGE COACHING LIMITED

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Going concern
	The company continues to adopt the going concern basis in preparing its financial statements.

	Revenue from rendering of services
	Revenue 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 December 24	4,630	4,630
At 30 November 25	4,630	4,630
Amortisation and impairment
At 01 December 24	175	175
Charge for year	463	463
At 30 November 25	638	638
Net book value
At 30 November 25	3,992	3,992
At 30 November 24	4,455	4,455

4.	Useful life of intangible assets
	The company has recognised an intangible asset in respect of costs incurred in registering its trade mark, Human Advantage. These costs include directly attributable legal fees, official filing fees, and related expenses necessary to secure the trade mark registration. The intangible asset is initially measured at cost and amortisation commences as the costs are incurred, on a straight-line basis over the estimated useful economic life of 10 years. Amortisation is charged within administrative expenses in the statement of comprehensive income. The asset is reviewed annually for indicators of impairment. Any impairment losses would be recognised immediately in the profit and loss account.

Useful life of intangible assets

The company has recognised an intangible asset in respect of costs incurred in registering its trade mark, Human Advantage. These costs include directly attributable legal fees, official filing fees, and related expenses necessary to secure the trade mark registration.

The intangible asset is initially measured at cost and amortisation commences as the costs are incurred, on a straight-line basis over the estimated useful economic life of 10 years. Amortisation is charged within administrative expenses in the statement of comprehensive income.

The asset is reviewed annually for indicators of impairment. Any impairment losses would be recognised immediately in the profit and loss account.

5.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 December 24	2,730	2,730
Additions	1,390	1,390
At 30 November 25	4,120	4,120
Depreciation and impairment
At 01 December 24	1,791	1,791
Charge for year	680	680
At 30 November 25	2,471	2,471
Net book value
At 30 November 25	1,649	1,649
At 30 November 24	939	939

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	16,580	17,022
Other creditors	42,024	34,586
Accrued liabilities and deferred income	806	806
Total	59,410	52,414


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.