1 January 2025 false Taxfiler 2024.6 04843225business:PrivateLimitedCompanyLtd2025-01-012025-12-31 048432252024-12-31 048432252025-01-012025-12-31 04843225business:AuditExemptWithAccountantsReport2025-01-012025-12-31 04843225business:FilletedAccounts2025-01-012025-12-31 048432252025-12-31 04843225business:Director12025-01-012025-12-31 04843225business:Director22025-01-012025-12-31 04843225business:RegisteredOffice2025-01-012025-12-31 048432252024-12-31 04843225core:WithinOneYear2025-12-31 04843225core:WithinOneYear2024-12-31 04843225core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 04843225core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 04843225core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 04843225core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 04843225core:PreviouslyStatedAmount2025-12-31 04843225core:PreviouslyStatedAmount2024-12-31 04843225business:SmallEntities2025-01-012025-12-31 04843225countries:EnglandWales2025-01-012025-12-31 04843225core:MotorVehicles2025-01-012025-12-31 04843225core:FurnitureFittings2025-01-012025-12-31 04843225core:MotorVehicles2024-12-31 04843225core:FurnitureFittings2024-12-31 04843225core:ComputerEquipment2024-12-31 04843225core:MotorVehicles2025-12-31 04843225core:FurnitureFittings2025-12-31 04843225core:ComputerEquipment2025-12-31 04843225core:ComputerEquipment2025-01-012025-12-31 048432252024-01-012024-12-31 iso4217:GBP xbrli:pure
Company Registration No. 04843225 (England and Wales)
JP LOMOND PERFORMANCE COACHING LIMITED Unaudited accounts for the year ended 31 December 2025
JP LOMOND PERFORMANCE COACHING LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
JP LOMOND PERFORMANCE COACHING LIMITED Company Information for the year ended 31 December 2025
Directors
Dr. James Desmond Parker Angelo Garofano
Company Number
04843225 (England and Wales)
Registered Office
C/O Easy Tax - Argentum 510 Bristol Business Park Coldharbour Lane Bristol BS16 1EJ United Kingdom
- 3 -
JP LOMOND PERFORMANCE COACHING LIMITED Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
8,667 
13,809 
Investment property
5
468,386 
210,394 
477,053 
224,203 
Current assets
Cash at bank and in hand
33,360 
212,290 
Creditors: amounts falling due within one year
6
(12,104)
1,000 
Net current assets
21,256 
213,290 
Net assets
498,309 
437,493 
Capital and reserves
Called up share capital
3 
3 
Profit and loss account
498,306 
437,490 
Shareholders' funds
498,309 
437,493 
For the year ending 31 December 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 15 September 2026 and were signed on its behalf by
Dr. James Desmond Parker Director Company Registration No. 04843225
- 4 -
JP LOMOND PERFORMANCE COACHING LIMITED Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
JP LOMOND PERFORMANCE COACHING LIMITED is a private company, limited by shares, registered in England and Wales, registration number 04843225. The registered office is C/O Easy Tax - Argentum, 510 Bristol Business Park, Coldharbour Lane, Bristol, BS16 1EJ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
3%
Fixtures & fittings
2%
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2025
71,608 
138,195 
20,342 
230,145 
At 31 December 2025
71,608 
138,195 
20,342 
230,145 
Depreciation
At 1 January 2025
64,027 
131,967 
20,342 
216,336 
Charge for the year
2,028 
3,114 
- 
5,142 
At 31 December 2025
66,055 
135,081 
20,342 
221,478 
Net book value
At 31 December 2025
5,553 
3,114 
- 
8,667 
At 31 December 2024
7,581 
6,228 
- 
13,809 
5
Investment property
2025 
£ 
Fair value at 1 January 2025
210,394 
Additions
257,992 
At 31 December 2025
468,386 
- 5 -
JP LOMOND PERFORMANCE COACHING LIMITED Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
6,300 
9,551 
Taxes and social security
91,267 
80,410 
Other creditors
6,724 
- 
Loans from directors
(94,525)
(93,299)
Accruals
2,338 
2,338 
12,104 
(1,000)
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 6 -