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REGISTERED NUMBER: 10305632 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Legacy Elite Performance Limited

Legacy Elite Performance Limited (Registered number: 10305632)

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Legacy Elite Performance Limited

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | R J Nickolay

| D J Wilson

| REGISTERED OFFICE: | Unit 14a Waterside Business Park

| Livingstone Road

| Hessle

| East Yorkshire

| HU13 0EG

| REGISTERED NUMBER: | 10305632 (England and Wales)

Legacy Elite Performance Limited (Registered number: 10305632)

Balance Sheet

31 August 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 3,645 |  | 7,290 |  |

Tangible assets | 5 | 930 |  | 1,087 |  |

4,575 |  | 8,377 |  |

CURRENT ASSETS

Debtors | 6 | 4,717 |  | 5,824 |  |

Cash at bank | 4,850 |  | 2,609 |  |

9,567 |  | 8,433 |  |

CREDITORS

Amounts falling due within one year | 7 | 24,356 |  | 17,544 |  |

NET CURRENT LIABILITIES | (14,789 | ) | (9,111 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (10,214 | ) | (734 | ) |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | 1,284 |  |

NET LIABILITIES | (10,214 | ) | (2,018 | ) |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Retained earnings | (10,414 | ) | (2,218 | ) |

SHAREHOLDERS' FUNDS | (10,214 | ) | (2,018 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

Legacy Elite Performance Limited (Registered number: 10305632)

Balance Sheet - continued

31 August 2025

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 February 2026 and were signed on its behalf by:

R J Nickolay - Director

Legacy Elite Performance Limited (Registered number: 10305632)

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Legacy Elite Performance Limited 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Turnover

| Turnover represents net invoiced sales of services, excluding value added tax.

| Revenue recognition

| Revenue is recognised under an exchange transaction with a customer when, and to the extent that, the company receives a right to consideration from its performance.

| Part completed contracts at the year-end that fulfil the criteria are included in these financial statements based on their fair value of the right to consideration at the balance sheet date. The value is included in debtors as Amounts Recoverable on Contracts.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Computer software is being amortised evenly over its estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 33% on cost

| At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Legacy Elite Performance Limited (Registered number: 10305632)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Going concern

| The company is supported by the directors. There are therefore no issues in preparing the accounts on a going concern basis.

3. | EMPLOYEES AND DIRECTORS

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

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 35,075 |  |

| AMORTISATION

| At 1 September 2024 | 27,785 |  |

| Charge for year | 3,645 |  |

| At 31 August 2025 | 31,430 |  |

| NET BOOK VALUE

| At 31 August 2025 | 3,645 |  |

| At 31 August 2024 | 7,290 |  |

Legacy Elite Performance Limited (Registered number: 10305632)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 September 2024 | 3,517 |  |

| Additions | 391 |  |

| At 31 August 2025 | 3,908 |  |

| DEPRECIATION

| At 1 September 2024 | 2,430 |  |

| Charge for year | 548 |  |

| At 31 August 2025 | 2,978 |  |

| NET BOOK VALUE

| At 31 August 2025 | 930 |  |

| At 31 August 2024 | 1,087 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Other debtors | 4,717 |  | 5,824 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans and overdrafts | 1,231 |  | 1,400 |  |

| Trade creditors | 3,863 |  | 1,467 |  |

| Taxation and social security | 1,702 |  | 323 |  |

| Other creditors | 17,560 |  | 14,354 |  |

24,356 |  | 17,544 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans | - |  | 1,284 |  |

9. | RELATED PARTY DISCLOSURES

| At the period end, the related party balances were:

|  | 31.8.25 |  | 31.8.24 |  |

|  | £ |  | £ |  |

| Amounts owed from related parties |  | 1,632 |  | 1,332 |  |

| The related parties are companies where either both or one of the directors also act as a director.