1 October 2024 false No description of principal activity Taxfiler 2024.6 NI604529business:PrivateLimitedCompanyLtd2024-10-012025-09-30 NI6045292024-09-30 NI6045292024-10-012025-09-30 NI604529business:AuditExemptWithAccountantsReport2024-10-012025-09-30 NI604529business:FilletedAccounts2024-10-012025-09-30 NI6045292025-09-30 NI604529business:Director12024-10-012025-09-30 NI604529business:Director22024-10-012025-09-30 NI604529business:RegisteredOffice2024-10-012025-09-30 NI6045292024-09-30 NI604529core:WithinOneYear2025-09-30 NI604529core:WithinOneYear2024-09-30 NI604529core:AfterOneYear2025-09-30 NI604529core:AfterOneYear2024-09-30 NI604529core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 NI604529core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 NI604529core:SharePremiumcore:PreviouslyStatedAmount2025-09-30 NI604529core:SharePremiumcore:PreviouslyStatedAmount2024-09-30 NI604529core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 NI604529core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 NI604529core:PreviouslyStatedAmount2025-09-30 NI604529core:PreviouslyStatedAmount2024-09-30 NI604529business:SmallEntities2024-10-012025-09-30 NI604529countries:NorthernIreland2024-10-012025-09-30 NI604529core:FurnitureFittings2024-10-012025-09-30 NI604529core:IntangibleAssetsOtherThanGoodwill2024-09-30 NI604529core:IntangibleAssetsOtherThanGoodwill2025-09-30 NI604529core:MotorVehicles2024-09-30 NI604529core:FurnitureFittings2024-09-30 NI604529core:MotorVehicles2025-09-30 NI604529core:FurnitureFittings2025-09-30 NI604529core:MotorVehicles2024-10-012025-09-30 NI6045292023-10-012024-09-30 iso4217:GBP xbrli:pure
Company Registration No. NI604529 (Northern Ireland)
Performa Sports Ltd Unaudited accounts for the year ended 30 September 2025
Performa Sports Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Performa Sports Ltd Company Information for the year ended 30 September 2025
Directors
Danny Turley Joseph Turley
Company Number
NI604529 (Northern Ireland)
Registered Office
87 DRUMNACANVY ROAD PORTADOWN CO ARMAGH BT63 5LY
Accountants
Nuvem 9 Ltd The Mount Business Centre Woodstock Link Belfast County Antrim BT6 8DD
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Performa Sports Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
269,460 
269,460 
Tangible assets
5
35,014 
42,315 
304,474 
311,775 
Current assets
Debtors
6
88,073 
10,714 
Cash at bank and in hand
31,266 
17,989 
119,339 
28,703 
Creditors: amounts falling due within one year
7
(99,302)
(70,669)
Net current assets/(liabilities)
20,037 
(41,966)
Total assets less current liabilities
324,511 
269,809 
Creditors: amounts falling due after more than one year
8
(26,227)
(35,049)
Net assets
298,284 
234,760 
Capital and reserves
Called up share capital
3,299 
3,299 
Share premium
521,807 
521,807 
Profit and loss account
(226,822)
(290,346)
Shareholders' funds
298,284 
234,760 
For the year ending 30 September 2025 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 20 December 2025 and were signed on its behalf by
Danny Turley Director Company Registration No. NI604529
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Performa Sports Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Performa Sports Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI604529. The registered office is 87 DRUMNACANVY ROAD, PORTADOWN, CO ARMAGH, BT63 5LY.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
10% Reducing Balance
4
Intangible fixed assets
Other 
£ 
Cost
At 1 October 2024
269,460 
At 30 September 2025
269,460 
Amortisation
At 1 October 2024
- 
At 30 September 2025
- 
Net book value
At 30 September 2025
269,460 
At 30 September 2024
269,460 
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Performa Sports Ltd Notes to the Accounts for the year ended 30 September 2025
5
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2024
37,333 
41,250 
78,583 
At 30 September 2025
37,333 
41,250 
78,583 
Depreciation
At 1 October 2024
10,210 
26,058 
36,268 
Charge for the year
5,334 
1,967 
7,301 
At 30 September 2025
15,544 
28,025 
43,569 
Net book value
At 30 September 2025
21,789 
13,225 
35,014 
At 30 September 2024
27,123 
15,192 
42,315 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
45,568 
10,010 
Accrued income and prepayments
- 
104 
Other debtors
42,505 
600 
88,073 
10,714 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
10,657 
11,224 
VAT
13,683 
12,044 
Trade creditors
2,078 
2,350 
Taxes and social security
3,279 
3,108 
Other creditors
666 
648 
Accruals
1,000 
1,000 
Deferred income
67,939 
40,295 
99,302 
70,669 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
26,227 
35,049 
9
Average number of employees
During the year the average number of employees was 6 (2024: 5).
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