Enigma Performance Limited 12549832 true 2024-05-01 2025-04-30 2025-04-30 The principal activity of the company is dormant. Digita Accounts Production Advanced 6.30.9574.0 true Mr S J Street Mr S J Evans true 12549832 2024-05-01 2025-04-30 12549832 2025-04-30 12549832 bus:OrdinaryShareClass1 2025-04-30 12549832 core:ShareCapital 2025-04-30 12549832 core:CurrentFinancialInstruments 2025-04-30 12549832 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 12549832 bus:FRS102 2024-05-01 2025-04-30 12549832 bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 12549832 bus:FullAccounts 2024-05-01 2025-04-30 12549832 bus:RegisteredOffice 2024-05-01 2025-04-30 12549832 bus:Director1 2024-05-01 2025-04-30 12549832 bus:Director2 2024-05-01 2025-04-30 12549832 bus:OrdinaryShareClass1 2024-05-01 2025-04-30 12549832 bus:EntityHasNeverTraded 2024-05-01 2025-04-30 12549832 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 12549832 countries:EnglandWales 2024-05-01 2025-04-30 12549832 2024-04-30 12549832 bus:OrdinaryShareClass1 2024-04-30 12549832 core:ShareCapital 2024-04-30 12549832 core:CurrentFinancialInstruments 2024-04-30 12549832 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 12549832

Enigma Performance Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 April 2025

Enigma Performance Limited

Profit and Loss Account for the Year Ended 30 April 2025

The company has not traded during the year. During this year, the company received no income and incurred no expenditure and therefore made neither profit nor loss.

Enigma Performance Limited

(Registration number: 12549832)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 3 | 1 | 1
Capital and reserves |  |  |
Called up share capital | 4 | 1 | 1
Shareholders' funds |  | 1 | 1

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 23 January 2026 and signed on its behalf by:

......................................... Mr S J Street Director
......................................... Mr S J Evans Director

Enigma Performance Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Wellesley House
204 London Road
Waterlooville
Hampshire
PO7 7AN
England

These financial statements were authorised for issue by the Board on 23 January 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

All figures are presented in British Sterling, which is the functional currency of the company, and are rounded to the nearest £1.

Going concern

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Enigma Performance Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

3 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 1 | 1
| 1 | 1

4 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 1 | 1 | 1 | 1