1 January 2022 false No description of principal activity Taxfiler 2023.10 SC683603business:PrivateLimitedCompanyLtd2022-01-012022-12-31 SC6836032021-12-31 SC6836032022-01-012022-12-31 SC683603business:AuditExemptWithAccountantsReport2022-01-012022-12-31 SC683603business:FilletedAccounts2022-01-012022-12-31 SC6836032022-12-31 SC683603business:Director12022-01-012022-12-31 SC683603business:Director22022-01-012022-12-31 SC683603business:RegisteredOffice2022-01-012022-12-31 SC6836032021-12-31 SC683603core:WithinOneYear2022-12-31 SC683603core:WithinOneYear2021-12-31 SC683603core:AfterOneYear2022-12-31 SC683603core:AfterOneYear2021-12-31 SC683603core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 SC683603core:ShareCapitalcore:PreviouslyStatedAmount2021-12-31 SC683603core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 SC683603core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2021-12-31 SC683603core:PreviouslyStatedAmount2022-12-31 SC683603core:PreviouslyStatedAmount2021-12-31 SC683603business:SmallEntities2022-01-012022-12-31 SC683603countries:Scotland2022-01-012022-12-31 SC683603core:PlantMachinery2022-01-012022-12-31 SC683603core:FurnitureFittings2022-01-012022-12-31 SC683603core:PlantMachinery2021-12-31 SC683603core:FurnitureFittings2021-12-31 SC683603core:PlantMachinery2022-12-31 SC683603core:FurnitureFittings2022-12-31 SC683603business:OrdinaryShareClass12022-01-012022-12-31 SC683603business:OrdinaryShareClass12020-12-142021-12-31 SC6836032020-12-142021-12-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC683603 (Scotland)
One Performance Centre Limited Unaudited accounts for the year ended 31 December 2022
One Performance Centre Limited Unaudited accounts Contents
Page
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One Performance Centre Limited Company Information for the year ended 31 December 2022
Directors
Stephen Brown Adam Cameron
Company Number
SC683603 (Scotland)
Registered Office
Units 11-13 Inchcape Place Arran Road Perth PH1 3DU
Accountants
Fraser + Accountants 3 Barossa Place Perth Perthshire PH1 5HG
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One Performance Centre Limited Statement of financial position as at 31 December 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Tangible assets
52,772 
46,956 
Current assets
Debtors
3,000 
3,376 
Cash at bank and in hand
27,754 
19,460 
30,754 
22,836 
Creditors: amounts falling due within one year
(14,063)
(12,929)
Net current assets
16,691 
9,907 
Total assets less current liabilities
69,463 
56,863 
Creditors: amounts falling due after more than one year
(30,379)
(29,996)
Provisions for liabilities
Other provisions
(11,399)
(4,979)
Net assets
27,685 
21,888 
Capital and reserves
Called up share capital
8 
8 
Profit and loss account
27,677 
21,880 
Shareholders' funds
27,685 
21,888 
For the year ending 31 December 2022 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 12 October 2023 and were signed on its behalf by
Stephen Brown Director Company Registration No. SC683603
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One Performance Centre Limited Notes to the Accounts for the year ended 31 December 2022
1
Statutory information
One Performance Centre Limited is a private company, limited by shares, registered in Scotland, registration number SC683603. The registered office is Units 11-13 Inchcape Place, Arran Road , Perth, PH1 3DU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
4 years straight line
Fixtures & fittings
10 years straight line
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2022
3,318 
49,408 
52,726 
Additions
1,853 
12,694 
14,547 
Disposals
(176)
(1,425)
(1,601)
At 31 December 2022
4,995 
60,677 
65,672 
Depreciation
At 1 January 2022
829 
4,941 
5,770 
Charge for the year
1,249 
6,067 
7,316 
On disposals
(44)
(142)
(186)
At 31 December 2022
2,034 
10,866 
12,900 
Net book value
At 31 December 2022
2,961 
49,811 
52,772 
At 31 December 2021
2,489 
44,467 
46,956 
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One Performance Centre Limited Notes to the Accounts for the year ended 31 December 2022
5
Debtors
2022 
2021 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
- 
376 
Other debtors
3,000 
3,000 
3,000 
3,376 
6
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Obligations under finance leases and hire purchase contracts
1,535 
- 
Loans from directors
9,588 
10,439 
Accruals
2,940 
2,340 
Deferred income
- 
150 
14,063 
12,929 
7
Creditors: amounts falling due after more than one year
2022 
2021 
£ 
£ 
Obligations under finance leases and hire purchase contracts
383 
- 
Other creditors
29,996 
29,996 
30,379 
29,996 
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted. The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.
9
Share capital
2022 
2021 
£ 
£ 
Allotted, called up and fully paid:
8 Ordinary shares of £1 each
8 
8 
10
Average number of employees
During the year the average number of employees was 2 (2021: 2).
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