M.S.C. Performance Limited

M.S.C. Performance Limited
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	28,347	30,574
		28,347	30,574
Current assets
Debtors	4	21,083	22,396
Cash at bank and in hand		4,336	7,243
		25,419	29,639
Creditors: amount falling due within one year	5	(42,986)	(42,266)
Net current assets		(17,567)	(12,627)

Total assets less current liabilities		10,780	17,947
Creditors: amount falling due after more than one year	6	0	(7,760)
Net assets		10,780	10,187

Capital and reserves
Called up share capital	7	10,000	10,000
Profit and loss account		780	187
Shareholders' funds		10,780	10,187

For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 02 July 2026 and were signed by:

-------------------------------
M Coulson
Director

M.S.C. Performance Limited
Notes to the Financial Statements
For the year ended 31 October 2025

General Information

M.S.C. Performance Limited is a private company, limited by shares, registered in England and Wales, registration number 09248872, registration address Crosby Court, 28 George Street, Birmingham, West Midlands, B3 1QG.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Improvements to property	10% Straight Line
Plant and Machinery	20% Reducing Balance
Fixtures and Fittings	25% Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

2.	Average number of employees Average number of employees during the year was 4 (2024 : 4).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Improvements to property	Total
	£	£	£	£
At 01 November 2024	11,341	49,569	21,320	82,230
Additions	2,099	3,987	-	6,086
Disposals	-	-	-	-
At 31 October 2025	13,440	53,556	21,320	88,316
Depreciation
At 01 November 2024	4,239	26,243	21,174	51,656
Charge for year	1,766	6,498	49	8,313
On disposals	-	-	-	-
At 31 October 2025	6,005	32,741	21,223	59,969
Net book values
Closing balance as at 31 October 2025	7,435	20,815	97	28,347
Opening balance as at 01 November 2024	7,102	23,326	146	30,574

The net book value of Improvements to property includes £ 97 (2024 £146) in respect of assets leased under finance leases or hire purchase contracts.

Debtors: amounts falling due within one year

	2025 £		2024 £
Other Debtors	21,083		22,396
	21,083		22,396

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	4,429	9,327
Bank Loans & Overdrafts	8,061	8,168
Taxation and Social Security	23,861	18,030
Other Creditors	6,635	6,741
	42,986	42,266

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts	0		7,760
	0		7,760

Share Capital

Allotted, called up and fully paid	2025 £	2024 £
7,850 Class A shares of £1.00 each	7,850	7,850
2,050 Class B shares of £1.00 each	2,050	2,050
	9,900	9,900

Registered Number: 09248872
England and Wales
Unaudited Financial Statements

for the year ended 31 October 2025
for
M.S.C. PERFORMANCE LIMITED