2023-09-01 2024-09-30 false Capium Accounts Production 1.1 15109899 bus:AbridgedAccounts 2023-09-01 2024-09-30 15109899 bus:FRS102 2023-09-01 2024-09-30 15109899 bus:AuditExemptWithAccountantsReport 2023-09-01 2024-09-30 15109899 bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-09-30 15109899 bus:PrivateLimitedCompanyLtd 2023-09-01 2024-09-30 15109899 2023-09-01 2024-09-30 15109899 2024-09-30 15109899 bus:RegisteredOffice 2023-09-01 2024-09-30 15109899 core:WithinOneYear 2024-09-30 15109899 core:AfterOneYear 2024-09-30 15109899 bus:Director1 2023-09-01 2024-09-30 15109899 bus:Director1 2024-09-30 15109899 2022-09-01 15109899 bus:LeadAgentIfApplicable 2023-09-01 2024-09-30 15109899 2023-08-31 15109899 core:CostValuation core:Non-currentFinancialInstruments 2024-09-30 15109899 core:CostValuation core:Non-currentFinancialInstruments 2023-08-31 15109899 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-09-30 15109899 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-09-30 15109899 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-09-30 15109899 core:Non-currentFinancialInstruments 2024-09-30 15109899 core:Non-currentFinancialInstruments 2023-08-31 15109899 core:ShareCapital 2024-09-30 15109899 core:RetainedEarningsAccumulatedLosses 2024-09-30 15109899 dpl:Item1 2023-09-01 15109899 dpl:Item1 2024-09-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 15109899


 

 

 

BECOME PERFORMANCE LTD


Abridged Accounts
 


Period of accounts

Start date: 01 September 2023

End date: 30 September 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 September 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
ZATRS ACCOUNTING LIMITED
30 September 2024



....................................................

ZATRS ACCOUNTING LIMITED

29 Debnam Grove
Sittingbourne
Kent
ME10 3FN
05 November 2024
1
 
 
Notes
 
2024
£
Current assets    
Cash at bank and in hand 1,975 
Creditors: amount falling due within one year (4,037)
Net current assets (2,062)
 
Total assets less current liabilities (2,062)
Net assets (2,062)
 

Capital and reserves
   
Called up share capital 1 
Profit and loss account (2,063)
Shareholders' funds (2,062)
 


For the period ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 05 November 2024 and were signed by:


-------------------------------
COPPOLA Danilo
Director
2
General Information
BECOME PERFORMANCE LTD is a private company, limited by shares, registered in , registration number 15109899, registration address 29 Debnam Grove, Sittingbourne, ME10 3FN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
2.

Average number of employees

Average number of employees during the period was 1.
3