1 May 2024 v2025.63.1 micro_entity_frs_105_v1_1_2 filing Software false true true true false No description of principal activity true xbrli:pure xbrli:shares iso4217:GBP SC321389 2024-05-01 2025-04-30 SC321389 2025-04-30 SC321389 2024-04-30 SC321389 core:WithinOneYear 2025-04-30 SC321389 core:WithinOneYear 2024-04-30 SC321389 core:AfterOneYear 2025-04-30 SC321389 core:AfterOneYear 2024-04-30 SC321389 bus:RegisteredOffice 2024-05-01 2025-04-30 SC321389 2023-05-01 2024-04-30 SC321389 bus:Director1 2024-05-01 2025-04-30 SC321389 1 2024-05-01 2025-04-30 SC321389 countries:Scotland 2024-05-01 2025-04-30 SC321389 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 SC321389 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC321389 bus:Micro-entities 2024-05-01 2025-04-30 SC321389 bus:FullAccounts 2024-05-01 2025-04-30
Company registration number:
SC321389
Performance Carbon Limited
Unaudited Filleted Financial Statements for the year ended
30 April 2025
Performance Carbon Limited
Statement of Financial Position
30 April 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Fixed assets | 29,626 |  | 34,426 |
Current assets | 37,686 |  | 31,733 |
Prepayments and accrued income | - |  | 250 |
Creditors: amounts falling due within one year | (45,284 | ) | (26,805 | )
Net current (liabilities)/assets | (7,598 | ) | 5,178 |
Total assets less current liabilities | 22,028 |  | 39,604 |
Creditors: amounts falling due after more than one year | (5,547 | ) | (15,464 | )
Provisions for liabilities | (5,925 | ) | (6,885 | )
Accruals and deferred income | (2,463 | ) | (1,993 | )
Net assets | 8,093 |  | 15,262 |
Capital and reserves | 8,093 |  | 15,262 |

## Notes to the Financial Statements

## 1 General information

The company is a private company limited by shares and is registered in Scotland. The address of the registered office is
The Wing Mansion House
,
Lethangie
,
Kinross
,
Perth & Kinross
,
KY13 9EY
, Scotland.

## 2 Average number of employees

The average number of persons employed by the company during the year was
2
(2024:
1.00
).

## 3 Director's advances, credit and guarantees

At the year end the company owed the director £16,861 (2024: £102). Dividends of £37,000 (2024: £48,000) were paid to the director.
For the year ending
30 April 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the
board of directors
and authorised for issue on
3 October 2025
, and are signed on behalf of the board by:

Mr P Chumley
Director

Company registration number:
SC321389