Waypoint Coaching And Training Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 08599202 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Waypoint Coaching And Training Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr N Booth

REGISTERED OFFICE:

23 River Drive

Atherstone

Warwickshire

CV9 3SR

REGISTERED NUMBER:

08599202 (England and Wales)

ACCOUNTANTS:

Abrahamson Foster Limited

The Atkins Building

Lower Bond Street

Hinckley

Leicestershire

LE10 1QU

FIXED ASSETS

Tangible assets

4

341

456

Investments

5

43,990

31,099

44,331

31,555

CURRENT ASSETS

Debtors

6

140,877

185,781

Cash at bank

30

54,275

140,907

240,056

CREDITORS

Amounts falling due within one year

7

150,137

157,241

NET CURRENT (LIABILITIES)/ASSETS

(9,230

)

82,815

TOTAL ASSETS LESS CURRENT
LIABILITIES

35,101

114,370

CREDITORS

Amounts falling due after more than one
year

8

-

23,978

NET ASSETS

35,101

90,392

CAPITAL AND RESERVES

Called up share capital

100

Non-distributable reserve

9

22,870

9,979

Retained earnings

12,131

80,313

SHAREHOLDERS' FUNDS

35,101

90,392

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 October 2026 and were signed by:

Mr N Booth - Director

1.	STATUTORY INFORMATION

Waypoint Coaching And Training Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

13,116

Additions

510

At 31 March 2026

13,626

DEPRECIATION

At 1 April 2025

12,660

Charge for year

625

At 31 March 2026

13,285

NET BOOK VALUE

At 31 March 2026

341

At 31 March 2025

456

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2025

31,099

Revaluations

12,891

At 31 March 2026

43,990

NET BOOK VALUE

At 31 March 2026

43,990

At 31 March 2025

31,099

Cost or valuation at 31 March 2026 is represented by:

Other

investments

£

Valuation in 2025

9,979

Valuation in 2026

12,891

Cost

21,120

43,990

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

72,531

84,496

Directors' loan accounts

68,346

101,285

140,877

185,781

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Bank loans and overdrafts

25,562

40,284

Trade creditors

30,489

40,853

Tax

81,502

39,443

Social security and other taxes

973

577

VAT

11,011

22,552

Accruals and deferred income

-

12,922

Accrued expenses

600

610

150,137

157,241

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.26

31.3.25

£

Bank loans - 2-5 years

-

23,978

9.

RESERVES

Non-distributable

reserve

£

At 1 April 2025

9,979

Revaluation

12,891

At 31 March 2026

22,870

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

Mr N Booth

Balance outstanding at start of year

101,285

102,429

Amounts advanced

167,061

205,072

Amounts repaid

(200,000

)

(206,216

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

68,346

101,285

11.	ULTIMATE CONTROLLING PARTY

The company is controlled by the director, who owns 100% of the issued share capital.