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Company Registration No. SC683603 (Scotland)
One Performance Centre Limited Unaudited accounts for the year ended 31 December 2023
One Performance Centre Limited Unaudited accounts Contents
Page
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One Performance Centre Limited Company Information for the year ended 31 December 2023
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 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
57,437 
52,772 
Current assets
Debtors
3,000 
3,000 
Cash at bank and in hand
27,832 
27,754 
30,832 
30,754 
Creditors: amounts falling due within one year
(21,050)
(14,063)
Net current assets
9,782 
16,691 
Total assets less current liabilities
67,219 
69,463 
Creditors: amounts falling due after more than one year
(29,996)
(30,379)
Provisions for liabilities
Deferred tax
(10,913)
(11,399)
Net assets
26,310 
27,685 
Capital and reserves
Called up share capital
8 
8 
Profit and loss account
26,302 
27,677 
Shareholders' funds
26,310 
27,685 
For the year ending 31 December 2023 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 22 August 2024 and were signed on its behalf by
Adam Cameron Director Company Registration No. SC683603
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One Performance Centre Limited Notes to the Accounts for the year ended 31 December 2023
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 2023
4,995 
60,677 
65,672 
Additions
- 
13,610 
13,610 
Disposals
- 
(382)
(382)
At 31 December 2023
4,995 
73,905 
78,900 
Depreciation
At 1 January 2023
2,034 
10,866 
12,900 
Charge for the year
1,249 
7,390 
8,639 
On disposals
- 
(76)
(76)
At 31 December 2023
3,283 
18,180 
21,463 
Net book value
At 31 December 2023
1,712 
55,725 
57,437 
At 31 December 2022
2,961 
49,811 
52,772 
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One Performance Centre Limited Notes to the Accounts for the year ended 31 December 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
3,000 
3,000 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
383 
1,535 
Taxes and social security
2,903 
- 
Other creditors
7,571 
- 
Loans from directors
9,593 
9,588 
Accruals
600 
2,940 
21,050 
14,063 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
- 
383 
Other creditors
29,996 
29,996 
29,996 
30,379 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
8 Ordinary shares of £1 each
8 
8 
9
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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