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Company Registration No. NI604529 (Northern Ireland)
Performa Sports Ltd Unaudited accounts for the year ended 30 September 2024
Performa Sports Ltd Unaudited accounts Contents
Page
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Performa Sports Ltd Company Information for the year ended 30 September 2024
Directors
Danny Turley Joseph Turley
Company Number
NI604529 (Northern Ireland)
Registered Office
87 DRUMNACANVY ROAD PORTADOWN CO ARMAGH BT63 5LY
Accountants
Nuvem 9 Ltd The Mount Business Centre Woodstock Link Belfast County Antrim BT6 8DD
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Performa Sports Ltd Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
269,460 
269,460 
Tangible assets
42,315 
29,910 
311,775 
299,370 
Current assets
Debtors
10,714 
10,880 
Cash at bank and in hand
17,989 
39,169 
28,703 
50,049 
Creditors: amounts falling due within one year
(70,669)
(54,821)
Net current liabilities
(41,966)
(4,772)
Total assets less current liabilities
269,809 
294,598 
Creditors: amounts falling due after more than one year
(35,049)
(35,822)
Net assets
234,760 
258,776 
Capital and reserves
Called up share capital
3,299 
3,299 
Share premium
521,807 
521,807 
Profit and loss account
(290,346)
(266,330)
Shareholders' funds
234,760 
258,776 
For the year ending 30 September 2024 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 14 January 2025 and were signed on its behalf by
Danny Turley Director Company Registration No. NI604529
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Performa Sports Ltd Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Performa Sports Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI604529. The registered office is 87 DRUMNACANVY ROAD, PORTADOWN, CO ARMAGH, BT63 5LY.
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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
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:
Fixtures & fittings
10% Reducing Balance
4
Intangible fixed assets
Other 
£ 
Cost
At 1 October 2023
269,460 
At 30 September 2024
269,460 
Amortisation
At 1 October 2023
- 
At 30 September 2024
- 
Net book value
At 30 September 2024
269,460 
At 30 September 2023
269,460 
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Performa Sports Ltd Notes to the Accounts for the year ended 30 September 2024
5
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2023
18,650 
41,250 
59,900 
Additions
18,683 
- 
18,683 
At 30 September 2024
37,333 
41,250 
78,583 
Depreciation
At 1 October 2023
6,037 
23,953 
29,990 
Charge for the year
4,173 
2,105 
6,278 
At 30 September 2024
10,210 
26,058 
36,268 
Net book value
At 30 September 2024
27,123 
15,192 
42,315 
At 30 September 2023
12,613 
17,297 
29,910 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
10,010 
7,120 
Accrued income and prepayments
104 
260 
Other debtors
600 
3,500 
10,714 
10,880 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
11,224 
8,654 
VAT
12,044 
10,712 
Trade creditors
2,350 
2,499 
Taxes and social security
3,108 
(9,586)
Other creditors
648 
604 
Accruals
1,000 
- 
Deferred income
40,295 
41,938 
70,669 
54,821 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
35,049 
35,822 
9
Average number of employees
During the year the average number of employees was 5 (2023: 4).
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