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Per4mance Business Design Limited

Registered Number
07742157
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

Per4mance Business Design Limited
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

J D Warren

Registered Address

The School House 3 Old School Place
Horsecastles
Sherborne
DT9 3HS

Registered Number

07742157 (England and Wales)
Per4mance Business Design Limited
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3528704
528704
Current assets
Debtors448,45363,088
Cash at bank and on hand55,05541,394
103,508104,482
Creditors amounts falling due within one year5(65,188)(56,977)
Net current assets (liabilities)38,32047,505
Total assets less current liabilities38,84848,209
Creditors amounts falling due after one year6(4,500)(8,552)
Provisions for liabilities(100)(134)
Net assets34,24839,523
Capital and reserves
Called up share capital11
Profit and loss account34,24739,522
Shareholders' funds34,24839,523
The financial statements were approved and authorised for issue by the Director on 12 May 2025, and are signed on its behalf by:
J D Warren
Director
Registered Company No. 07742157
Per4mance Business Design Limited
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings25
Office Equipment25
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 September 236,834
At 31 August 246,834
Depreciation and impairment
At 01 September 236,130
Charge for year176
At 31 August 246,306
Net book value
At 31 August 24528
At 31 August 23704
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables18,36018,360
Amounts owed by group undertakings13,06112,125
Amounts owed by associates and joint ventures / participating interests16,98332,561
Prepayments and accrued income4942
Total48,45363,088
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts5,1944,008
Taxation and social security57,96451,034
Accrued liabilities and deferred income2,0301,935
Total65,18856,977
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts4,5008,552
Total4,5008,552