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REGISTERED NUMBER: 05502304 (England and Wales)















OLD HALL PERFORMANCE LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025






OLD HALL PERFORMANCE LIMITED (REGISTERED NUMBER: 05502304)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


OLD HALL PERFORMANCE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: J E Morris
C Evans
J Hotchkis





REGISTERED OFFICE: Marston House
5 Elmdon Lane
Marston Green
Solihull
West Midlands
B37 7DL





BUSINESS ADDRESS: Falkland Close
Charter Avenue Industrial Estate
Coventry
West Midlands
CV4 8AU





REGISTERED NUMBER: 05502304 (England and Wales)





ACCOUNTANTS: Sephton & Company LLP
Chartered Certified Accountants
Marston House
5 Elmdon Lane
Marston Green
Solihull
West Midlands
B37 7DL

OLD HALL PERFORMANCE LIMITED (REGISTERED NUMBER: 05502304)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2025

31/3/25 31/3/24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 2,203 2,478
Tangible assets 5 61,023 49,309
63,226 51,787

CURRENT ASSETS
Stocks 736,932 746,306
Debtors 6 302,013 364,963
Cash at bank and in hand 503,908 185,717
1,542,853 1,296,986
CREDITORS
Amounts falling due within one year 7 449,586 370,946
NET CURRENT ASSETS 1,093,267 926,040
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,156,493

977,827

PROVISIONS FOR LIABILITIES 15,256 12,327
NET ASSETS 1,141,237 965,500

CAPITAL AND RESERVES
Called up share capital 200 200
Share premium 87,459 87,459
Retained earnings 1,053,578 877,841
SHAREHOLDERS' FUNDS 1,141,237 965,500

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

OLD HALL PERFORMANCE LIMITED (REGISTERED NUMBER: 05502304)

STATEMENT OF FINANCIAL POSITION - continued
31 MARCH 2025


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 18 July 2025 and were signed on its behalf by:





J E Morris - Director


OLD HALL PERFORMANCE LIMITED (REGISTERED NUMBER: 05502304)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

Old Hall Performance Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Trademarks are being amortised evenly over their estimated useful life of ten years.

Other intangibles are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


OLD HALL PERFORMANCE LIMITED (REGISTERED NUMBER: 05502304)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 April 2024
and 31 March 2025 1 2,752 2,753
AMORTISATION
At 1 April 2024 - 275 275
Charge for year - 275 275
At 31 March 2025 - 550 550
NET BOOK VALUE
At 31 March 2025 1 2,202 2,203
At 31 March 2024 1 2,477 2,478

OLD HALL PERFORMANCE LIMITED (REGISTERED NUMBER: 05502304)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 25,220 25,490 45,713 7,638 104,061
Additions 9,158 3,044 17,394 1,250 30,846
Disposals - (14,333 ) (6,465 ) (400 ) (21,198 )
At 31 March 2025 34,378 14,201 56,642 8,488 113,709
DEPRECIATION
At 1 April 2024 9,744 16,797 21,921 6,290 54,752
Charge for year 2,939 1,516 7,792 894 13,141
Eliminated on disposal - (11,414 ) (3,771 ) (22 ) (15,207 )
At 31 March 2025 12,683 6,899 25,942 7,162 52,686
NET BOOK VALUE
At 31 March 2025 21,695 7,302 30,700 1,326 61,023
At 31 March 2024 15,476 8,693 23,792 1,348 49,309

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Trade debtors 214,202 267,376
Other debtors 87,811 97,587
302,013 364,963

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Trade creditors 336,370 239,500
Taxation and social security 65,158 85,482
Other creditors 48,058 45,964
449,586 370,946

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31/3/25 31/3/24
£    £   
Within one year 50,128 50,754
Between one and five years 35,700 61,928
85,828 112,682