1 January 2024 false No description of principal activity Taxfiler 2024.6 12253821 business:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12253821 2023-12-31 12253821 business:EntityHasNeverTraded 2024-01-01 2024-12-31 12253821 2024-01-01 2024-12-31 12253821 business:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 12253821 business:FilletedAccounts 2024-01-01 2024-12-31 12253821 2024-12-31 12253821 business:Director1 2024-01-01 2024-12-31 12253821 business:Director2 2024-01-01 2024-12-31 12253821 business:RegisteredOffice 2024-01-01 2024-12-31 12253821 2023-12-31 12253821 core:AfterOneYear 2024-12-31 12253821 core:AfterOneYear 2023-12-31 12253821 core:ShareCapital core:PreviouslyStatedAmount 2024-12-31 12253821 core:ShareCapital core:PreviouslyStatedAmount 2023-12-31 12253821 core:PreviouslyStatedAmount 2024-12-31 12253821 core:PreviouslyStatedAmount 2023-12-31 12253821 business:SmallEntities 2024-01-01 2024-12-31 12253821 countries:EnglandWales 2024-01-01 2024-12-31 12253821 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Company Registration No. 12253821 (England and Wales)
Performance Nautique Holdings Limited Unaudited accounts for the year ended 31 December 2024
Performance Nautique Holdings Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Performance Nautique Holdings Limited Company Information for the year ended 31 December 2024
Directors
Jordan Jonathan Potter Josh Harry Potter
Company Number
12253821 (England and Wales)
Registered Office
Unit 9 Langham Park Stanton By Dale Derbyshire DE74RJ United Kingdom
- 3 -
Performance Nautique Holdings Limited Statement of financial position as at 31 December 2024
2024
2023
Notes
£
£
Called up share capital not paid
100
100
Fixed assets
Investments
4
4,500,000
4,500,000
Net current assets
-
-
Total assets less current liabilities
4,500,100
4,500,100
Creditors: amounts falling due after more than one year
5
(4,500,000)
(4,500,000)
Net assets
100
100
Capital and reserves
Called up share capital
100
100
Shareholders' funds
100
100
For the year ending 31 December 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 30 September 2025 and were signed on its behalf by
Josh Harry Potter Director Company Registration No. 12253821
- 4 -
Performance Nautique Holdings Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Performance Nautique Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 12253821. The registered office is Unit 9 Langham Park, Stanton By Dale, Derbyshire, DE74RJ, United Kingdom.
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
These financial statements for the year ended 31 December 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 January 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
4
Investments
Subsidiary undertakings
£
Valuation at 1 January 2024
4,500,000
Valuation at 31 December 2024
4,500,000
5
Creditors: amounts falling due after more than one year
2024
2023
£
£
Amounts owed to group undertakings and other participating interests
4,500,000
4,500,000
6
Average number of employees
During the year the average number of employees was 2 (2023: 2).
- 5 -