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Registered number: 08279028
Sh Coaching Services Limited
Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—7
Page 1
Company Information
Director Mr Stephen Hedger
Company Number 08279028
Registered Office Suite 1, Hardy House
Northbridge Road
Berkhamsted
Hertfordshire
HP4 1EF
Accountants CS Scott Accounting LLP
Suite 1, Hardy House
Northbridge Road
Berkhamsted
HP4 1EF
Page 1
Page 2
Accountant's Report
Report of the Accountant to the directors of Sh Coaching Services Limited
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 30 November 2025.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
CS Scott Accounting LLP
31st August 2026
CS Scott Accounting LLP
Suite 1, Hardy House
Northbridge Road
Berkhamsted
HP4 1EF
Page 2
Page 3
Balance Sheet
Registered number: 08279028
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 88,646 18,598
88,646 18,598
CURRENT ASSETS
Debtors 5 62,793 78,603
Cash at bank and in hand 495,635 542,885
558,428 621,488
Creditors: Amounts Falling Due Within One Year 6 (119,851 ) (173,607 )
NET CURRENT ASSETS (LIABILITIES) 438,577 447,881
TOTAL ASSETS LESS CURRENT LIABILITIES 527,223 466,479
Creditors: Amounts Falling Due After More Than One Year 7 (47,536 ) (27,412 )
NET ASSETS 479,687 439,067
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 479,587 438,967
SHAREHOLDERS' FUNDS 479,687 439,067
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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 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 Stephen Hedger
Director
31st August 2026
The notes on pages 5 to 7 form part of these financial statements.
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Page 5
Notes to the Financial Statements
1. General Information
Sh Coaching Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08279028 . The registered office is Suite 1, Hardy House, Northbridge Road, Berkhamsted, Hertfordshire, HP4 1EF.
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:
Motor Vehicles 20% Straight Line/Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 33.3% 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.
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2024 - 85,426 29,920 115,346
Additions 75,050 - 2,222 77,272
As at 30 November 2025 75,050 85,426 32,142 192,618
Depreciation
As at 1 December 2024 - 71,023 25,725 96,748
Provided during the period 1,564 3,261 2,399 7,224
As at 30 November 2025 1,564 74,284 28,124 103,972
Net Book Value
As at 30 November 2025 73,486 11,142 4,018 88,646
As at 1 December 2024 - 14,403 4,195 18,598
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 9,000 27,000
Other debtors 53,793 51,603
62,793 78,603
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 5,452 -
Bank loans and overdrafts 26,190 18,238
Other creditors - 3,708
Taxation and social security 88,209 151,661
119,851 173,607
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 47,536 27,412
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8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2024 Amounts advanced Amounts repaid Amounts written off As at 30 November 2025
£ £ £ £ £
Mrs Cloe Hedger - 5,344 - - 5,344
Mr Stephen Hedger - 5,344 - - 5,344
The above loan is unsecured, interest free and repayable on demand.
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