REGISTERED NUMBER: 04148782 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

PERFORMANCE INVESTMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S G Du Toit

Mrs J M Du Toit

REGISTERED OFFICE:

3 Rocheforte House

Roche Close

Rochford

Essex

SS4 1PW

REGISTERED NUMBER:

04148782 (England and Wales)

ACCOUNTANTS:

Fusion Accountancy Limited

Marlborough House

298 Regents Park Road

London

N3 2SZ

FIXED ASSETS

Investment property

4

339,400

330,000

CURRENT ASSETS

Debtors

5

-

1,000

Cash at bank

25

1,158

25

2,158

CREDITORS

Amounts falling due within one year

6

152,495

122,239

NET CURRENT LIABILITIES

(152,470

)

(120,081

)

TOTAL ASSETS LESS CURRENT LIABILITIES

186,930

209,919

CREDITORS

Amounts falling due after more than one year

7

(55,471

)

(55,471

)

PROVISIONS FOR LIABILITIES

(26,763

)

(26,763

)

NET ASSETS

104,696

127,685

CAPITAL AND RESERVES

Called up share capital

8

100

100

Revaluation reserve

9

80,288

80,288

Retained earnings

9

24,308

47,297

SHAREHOLDERS' FUNDS

104,696

127,685

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.

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 17 December 2025 and were signed on its behalf by:

Mrs J M Du Toit - Director

1.	STATUTORY INFORMATION

Performance Investments Ltd 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.

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 as modified by the revaluation of certain assets.

Turnover

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

330,000

Additions

9,400

At 31 March 2025

339,400

NET BOOK VALUE

At 31 March 2025

339,400

At 31 March 2024

330,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Prepayments and accrued income

-

1,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Director's current account

148,556

120,918

Accrued expenses

3,939

1,321

152,495

122,239

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

55,471

55,471

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 April 2024

47,297

80,288

127,585

Deficit for the year

(22,989

)

(22,989

)

At 31 March 2025

24,308

80,288

104,596

10.	RELATED PARTY DISCLOSURES

At the balance sheet date, included within creditors due within one year, is an amount of £148,556 (2024 - 120,918) owed to the directors. This loan is interest free, of no fixed term and repayable on demand.

11.	ULTIMATE CONTROLLING PARTY

The controlling parties are the company directors by virtue of their shareholdings.