Registration number: 03935541

The Coaching Academy U.k. Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 9

The Coaching Academy U.k. Limited

Balance Sheet
31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	12,353	13,986
Current assets
Stocks	6	21,464	17,594
Debtors	7	5,144,116	5,156,455
Cash at bank and in hand		110,078	215,445
		5,275,658	5,389,494
Creditors: Amounts falling due within one year	8	(721,593)	(824,821)
Net current assets		4,554,065	4,564,673
Total assets less current liabilities		4,566,418	4,578,659
Creditors: Amounts falling due after more than one year	8	-	(2,651)
Net assets		4,566,418	4,576,008
Capital and reserves
Called up share capital		2	2
Retained earnings		4,566,416	4,576,006
Shareholders' funds		4,566,418	4,576,008

For the financial year ending 31 March 2026 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 accounts for the year in question in accordance with section 476; and
•	The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 October 2026 and signed on its behalf by:
 

The Coaching Academy U.k. Limited

Balance Sheet
31 March 2026

......................................... Miss BA James Director

Company Registration Number: 03935541

The Coaching Academy U.k. Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2026

1	General information

The Company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Gable House 18-24 Turnham Green Terrace
Chiswick
London
W4 1QP

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Government grants

Government grants in respect of capital expenditure are credited to a deferred income account and are released to profit over the expected useful lives of the relevant assets by equal annual instalments. Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The Coaching Academy U.k. Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2026

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 taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the Company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

The Coaching Academy U.k. Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

The Coaching Academy U.k. Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 22 (2025 - 21).

The Coaching Academy U.k. Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2026

4	Intangible assets

	Goodwill  £	Trademarks, patents and licenses  £	Internally generated software development costs  £	Total £
Cost or valuation
At 1 April 2025	250,000	100,000	160,399	510,399
At 31 March 2026	250,000	100,000	160,399	510,399
Amortisation
At 1 April 2025	250,000	100,000	160,399	510,399
At 31 March 2026	250,000	100,000	160,399	510,399
Carrying amount
At 31 March 2026	-	-	-	-

5	Tangible assets

	Fixtures and fittings £	Total £
Cost or valuation
At 1 April 2025	83,023	83,023
Additions	2,485	2,485
At 31 March 2026	85,508	85,508
Depreciation
At 1 April 2025	69,037	69,037
Charge for the year	4,118	4,118
At 31 March 2026	73,155	73,155
Carrying amount
At 31 March 2026	12,353	12,353
At 31 March 2025	13,986	13,986

The Coaching Academy U.k. Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2026

6

Stocks

	2026 £	2025 £
Other inventories	21,464	17,594

7

Debtors

Current	Note	2026 £	2025 £
Trade debtors		291,003	425,496
Amounts owed by related parties	10	4,686,294	4,668,084
Prepayments		138,232	41,192
Other debtors		28,587	21,683
		5,144,116	5,156,455

The Coaching Academy U.k. Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2026

8

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	9	3,531	10,440
Trade creditors		57,182	59,230
Taxation and social security		155,169	149,871
Accruals and deferred income		489,953	592,117
Other creditors		15,758	13,163
		721,593	824,821

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	9	-	2,651

9	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	-	2,651

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	3,531	10,440

10	Related party transactions

Directors' remuneration

The directors are remunerated by the company. The directors consider that their remuneration meets the criteria of being under normal market conditions.