ACCOUNTS - Final Accounts



	The Strategic Coach UK, Limited












	Unaudited
	Financial statements

	For the year ended 31 December 2025

	Registered number: 05454169


The Strategic Coach UK, Limited - Registered number:05454169

Statement of financial position

As at 31 December 2025

	2025	2025	2024	2024
Note	£	£	£	£

Fixed assets
Tangible fixed assets	4		5,131		6,149
			5,131		6,149
Current assets
Debtors: amounts falling due within one year	5	1,515,443		1,573,973
Cash at bank and in hand		173,671		258,314
		1,689,114		1,832,287
Creditors: amounts falling due within one year	6	(1,112,980)		(1,256,958)
Net current assets			576,134		575,329
Total assets less current liabilities			581,265		581,478

Net assets			581,265		581,478

Capital and reserves
Share capital	100	100
Profit and loss account	581,165	581,378
	581,265	581,478

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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.

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The Strategic Coach UK, Limited - Registered number:05454169

Statement of financial position (continued)

As at 31 December 2025

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

B S Smith

Director

Date: 24 September 2026

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

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The Strategic Coach UK, Limited

Notes to the financial statements

For the year ended 31 December 2025

1.	General information

The company is incorporated in England and Wales. Its registered office and principal place of business is Wedding & Events Building Ribby Hall Village, Ribby Road, Wrea Green, Lancashire, United Kingdom, PR7 6TE and the company registered number is 05454169.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies.

The following principal accounting policies have been applied:

2.2

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover is recognised, in full, when the right to consideration is obtained through the commencement of The Strategic Coach Program, in accordance with the terms of the contract.

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The Strategic Coach UK, Limited

Notes to the financial statements

For the year ended 31 December 2025

2.Accounting policies (continued)

2.4

Operating leases: the company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the lease term.

2.5

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in the statement of income and retained earnings when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the company in independently administered funds.

2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is provided on the following basis:

Computer equipment

30% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the statament of income and retained earnings.

2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

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The Strategic Coach UK, Limited

Notes to the financial statements

For the year ended 31 December 2025

2.Accounting policies (continued)

2.9

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.10

Creditors

Short term creditors are measured at the transaction price.

2.11

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

Employees

The average monthly number of employees, including directors, during the year was 11 (2024 - 9).

4.	Tangible fixed assets

		Computer equipment
		£
	Cost
	At 1 January 2025	25,367
	Additions	999
	At 31 December 2025	26,366
	Depreciation
	At 1 January 2025	19,218
	Charge for the year	2,017
	At 31 December 2025	21,235
	Net book value
	At 31 December 2025	5,131
	At 31 December 2024	6,149

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The Strategic Coach UK, Limited

Notes to the financial statements

For the year ended 31 December 2025

Debtors

					2025	2024
					£	£


Trade debtors	23,220	52,635
Other debtors	1,425,722	1,480,671
Prepayments	66,501	40,667
	1,515,443	1,573,973

6.	Creditors: amounts falling due within one year
		2025	2024
		£	£

Trade creditors	39,211	61,834
Corporation tax	-	90,438
Other taxation and social security	66,958	112,545
Other creditors	983,836	968,320
Accruals	22,975	23,821
	1,112,980	1,256,958

7.	Contingent liabilities

At 31 December 2025, the company was committed to providing workshops in the coming year to certain customers who have commenced The Strategic Coach Program. No provision has been made in these financial statements in respect of any such obligation.

8.	Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions paid by the company to the fund and amounted to £22,230 (2024: £24,744) and contributions totalling £4,449 (2024: £3,846) were payable to the fund at the balance sheet date.

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