Sports Coaches South West Limited 31/01/2026 iXBRL

Company registration number: 08480512

Sports Coaches South West Limited

Unaudited filleted financial statements

31 January 2026

Sports Coaches South West Limited

Contents

Directors and other information

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Sports Coaches South West Limited

Directors and other information


	Directors	Mrs Aimee Knight
		Mr Benjamin Dillon Knight


	Company number	08480512


	Registered office	106 Powisland Drive
		Plymouth
		Devon
		PL6 6AF

Sports Coaches South West Limited

Statement of financial position

31 January 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	62,469		63,652
		_______		_______
			62,469		63,652

Current assets
Debtors	6	183,504		130,035
Cash at bank and in hand		10,471		-
		_______		_______
		193,975		130,035
Creditors: amounts falling due
within one year	7	( 107,371)		( 80,167)
		_______		_______
Net current assets			86,604		49,868
			_______		_______
Total assets less current liabilities			149,073		113,520

Creditors: amounts falling due
after more than one year	8		( 112,162)		( 100,868)
			_______		_______
Net assets			36,911		12,652
			_______		_______

Capital and reserves
Called up share capital	9		2		2
Profit and loss account			36,909		12,650
			_______		_______
Shareholders funds			36,911		12,652
			_______		_______

For the year ending 31 January 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 financial statements for the year in question in accordance with section 476;

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 30 October 2026 , and are signed on behalf of the board by:

Mr Benjamin Dillon Knight

Director

Company registration number: 08480512

Sports Coaches South West Limited

Statement of changes in equity

Year ended 31 January 2026

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 February 2024	2	16,891	16,893

Profit for the year		61,454	61,454
	_______	_______	_______
Total comprehensive income for the year	-	61,454	61,454

Dividends paid and payable		( 65,695)	( 65,695)
	_______	_______	_______
Total investments by and distributions to owners	-	( 65,695)	( 65,695)

	_______	_______	_______
At 31 January 2025 and 1 February 2025	2	12,652	12,654

Profit for the year		94,277	94,277
	_______	_______	_______
Total comprehensive income for the year	-	94,277	94,277

Dividends paid and payable		( 70,020)	( 70,020)
	_______	_______	_______
Total investments by and distributions to owners	-	( 70,020)	( 70,020)

	_______	_______	_______
At 31 January 2026	2	36,909	36,911
	_______	_______	_______

Sports Coaches South West Limited

Notes to the financial statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 106 Powisland Drive, Plymouth, Devon, PL6 6AF.

2. Accounting policies

Basis of preparation

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	20 %	straight line
Motor vehicles	-	25 %	reducing balance
Computer Equipments	-	20 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

3. Other operating income

	2026	2025
	£	£
Government grant income	145,827	108,530
	_______	_______

4. Employee numbers

The average number of persons employed by the company during the year amounted to 50 (2025: 50 ).

5. Tangible assets

	Plant and Machinery	Motor Vehicles	Computer Equipments	Total
	£	£	£	£
Cost
At 1 February 2025	66,206	85,469	13,088	164,763
Additions	12,400	-	4,721	17,121
	_______	_______	_______	_______
At 31 January 2026	78,606	85,469	17,809	181,884
	_______	_______	_______	_______
Depreciation
At 1 February 2025	52,440	42,982	5,689	101,111
Charge for the year	5,258	10,622	2,424	18,304
	_______	_______	_______	_______
At 31 January 2026	57,698	53,604	8,113	119,415
	_______	_______	_______	_______
Carrying amount
At 31 January 2026	20,908	31,865	9,696	62,469
	_______	_______	_______	_______
At 31 January 2025	13,766	42,487	7,399	63,652
	_______	_______	_______	_______

6. Debtors

	2026	2025
	£	£
Trade debtors	38,610	30,449
Other debtors	144,894	99,586
	_______	_______
	183,504	130,035
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	-	7,553
Trade creditors	20,032	21,890
Corporation tax	31,497	16,355
Social security and other taxes	23,709	15,335
Other creditors	32,133	19,034
	_______	_______
	107,371	80,167
	_______	_______

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	93,049	81,755
Other creditors	19,113	19,113
	_______	_______
	112,162	100,868
	_______	_______

9. Called up share capital

Issued, called up and fully paid

	2026		2025
	No	£	No	£
Ordinary shares of £ 1.00 each	2	2	2	2
	_______	_______	_______	_______

10. Operating leases

The company as lessee

The total future minimum lease payments under non-cancellable operating leases are as follows:


	£	£

Later than 5 years	19,113	19,113
	_______	_______