Coached By Liv Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 16665702

		31 August 2026
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		857

			857
CURRENT ASSETS
Debtors	5	9,718
Cash at bank and in hand		875

		10,593
Creditors: Amounts Falling Due Within One Year	6	(11,085 )

NET CURRENT ASSETS (LIABILITIES)			(492 )

TOTAL ASSETS LESS CURRENT LIABILITIES			365

PROVISIONS FOR LIABILITIES
Deferred Taxation			(163 )

NET ASSETS			202

CAPITAL AND RESERVES
Called up share capital	7		2
Profit and Loss Account			200

SHAREHOLDERS' FUNDS			202

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Coached By Liv Limited

Balance Sheet (continued)

As At 31 August 2026

For the period ending 31 August 2026 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

Miss O Higham

Director

21 October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Coached By Liv Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16665702 . The registered office and principal place of business is Apartment 632 Holden Mill Blackburn Road, Bolton, BL1 7QP.

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable for services provided, net of value added tax and any trade discounts.

Rendering of services

Turnover represents income earned from the company’s activities of personal training and instructing. Turnover is recognised when the company satisfies its performance obligations by providing the agreed services.

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:

Computer Equipment

33% - Straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

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 period, 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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Coached By Liv Limited

Notes to the Financial Statements (continued)

For the Period 21 August 2025 to 31 August 2026

2.5. Trade and other debtors

Trade and other debtors are initially recognised at fair value and therefore stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except for where the effect of discounting would be considered immaterial, in which case they are stated at cost less impairment losses for bad and doubtful debts.

2.6. Trade and other creditors

Trade and other creditors are initially recognised at fair value and therefore stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

2.7. Cash and cash equivalents

Cash and cash equivalents comprise of cash at bank and in hand. Bank overdrafts are included within creditors.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 21 August 2025	-
Additions	1,139

As at 31 August 2026	1,139

Depreciation
As at 21 August 2025	-
Provided during the period	282

As at 31 August 2026	282

Net Book Value
As at 31 August 2026	857

As at 21 August 2025	-

5. Debtors

	31 August 2026
	£
Due within one year
Trade debtors	1,758
Other debtors	7,960

	9,718

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Coached By Liv Limited

Notes to the Financial Statements (continued)

For the Period 21 August 2025 to 31 August 2026

6. Creditors: Amounts Falling Due Within One Year

	31 August 2026
	£
Bank loans and overdrafts	39
Other creditors	1,541
Taxation and social security	9,505

	11,085

7. Share Capital

	31 August 2026
Allotted, called up and fully paid	£
1 Ordinary Shares of £ 1.00 each	1
1 Ordinary A shares of £ 1.00 each	1

	2


Shares issued during the period:	£
1 Ordinary Shares of £ 1.00 each	1
1 Ordinary A shares of £ 1.00 each	1

	2

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 21 August 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 August 2026
	£	£	£	£	£
Miss Olivia Higham	-	56,535	48,773	-	7,762

The above loan is unsecured, interest free and repayable on demand.

9. Ultimate Controlling Party

The company's ultimate controlling party are the the Directors by virtue of their jointly held ownership of 100% of the issued share capital in the company.

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