REGISTERED NUMBER: 13530689 (England and Wales)

REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

PERFORMANCEM LIMITED

Page

Company Information

1

Report of the Directors

2

Balance Sheet

3

to

4

Notes to the Financial Statements

5

to

7

DIRECTORS:

Mr S H Shivji

Mr M Ash

REGISTERED OFFICE:

Britannic House

657 Liverpool Road

Irlam

Manchester

M44 5XD

REGISTERED NUMBER:

13530689 (England and Wales)

ACCOUNTANTS:

Cadishead Accountancy Services Limited

Britannic House

657 Liverpool Road

Irlam

Manchester

Lancashire

M44 5XD

The directors present their report with the financial statements of the company for the year ended 31 August 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 September 2024 to the date of this report.

Mr S H Shivji

Mr M Ash

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr S H Shivji - Director

12 May 2026

FIXED ASSETS

Tangible assets

4

74,739

78,234

CURRENT ASSETS

Stocks

5

218,362

154,218

Debtors

6

16,049

(1,472

)

Cash at bank and in hand

236,021

189,183

470,432

341,929

CREDITORS

Amounts falling due within one year

7

(220,259

)

(125,652

)

NET CURRENT ASSETS

250,173

216,277

TOTAL ASSETS LESS CURRENT LIABILITIES

324,912

294,511

PROVISIONS FOR LIABILITIES

(18,409

)

(19,265

)

NET ASSETS

306,503

275,246

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

306,402

275,145

306,503

275,246

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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 May 2026 and were signed on its behalf by:

Mr S H Shivji - Director

Mr M Ash - Director

1.	STATUTORY INFORMATION

PerformanceM 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.

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

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 September 2024

2,338

42,734

8,701

Additions

20,818

1,278

1,241

At 31 August 2025

23,156

44,012

9,942

DEPRECIATION

At 1 September 2024

567

19,239

3,374

Charge for year

5,164

5,935

1,917

At 31 August 2025

5,731

25,174

5,291

NET BOOK VALUE

At 31 August 2025

17,425

18,838

4,651

At 31 August 2024

1,771

23,495

5,327

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 September 2024

50,000

2,728

106,501

Additions

-

2,360

25,697

At 31 August 2025

50,000

5,088

132,198

DEPRECIATION

At 1 September 2024

4,167

920

28,267

Charge for year

15,126

1,050

29,192

At 31 August 2025

19,293

1,970

57,459

NET BOOK VALUE

At 31 August 2025

30,707

3,118

74,739

At 31 August 2024

45,833

1,808

78,234

5.

STOCKS

31.8.25

31.8.24

£

£

Stocks

218,362

154,218

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

-

(1,472

)

Other debtors

16,049

-

16,049

(1,472

)

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Payments on account

42,144

-

Trade creditors

68,764

76,062

Amounts owed to group undertakings

18,667

-

Taxation and social security

64,637

44,593

Other creditors

26,047

4,997

220,259

125,652

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

Mr S H Shivji

Balance outstanding at start of year

-

-

Amounts advanced

7,500

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

7,500

-

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr M Ash.