Company Registration No. 16020393 (England and Wales)
EXECUTIVE PERFORMANCE ACADEMY LTD
Unaudited Financial Statements
For The Period Ended 31 March 2026
Pages For Filing With Registrar
EXECUTIVE PERFORMANCE ACADEMY LTD
Company Information
Director
W.K. Davison
(Appointed 15 October 2024)
Company number
16020393
Registered office
Flat 4, 9 Voile Court,
Thimble Crescent,
Wallington,
Sutton,
SM8 7FN
Accountants
Nicholas Hall Accounting Limited
7, Johnston Road,
Woodford Green,
Essex,
IG8 0XA
EXECUTIVE PERFORMANCE ACADEMY LTD
Contents
Page
Accountants' Report
1
Balance Sheet
2 - 3
Notes To The Financial Statements
4 - 7
EXECUTIVE PERFORMANCE ACADEMY LTD
Accountants' Report To The Director On The Preparation Of The Unaudited Statutory Financial Statements Of Executive Performance Academy Ltd For The Period Ended 31 March 2026
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Executive Performance Academy Ltd for the Period ended 31 March 2026 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Executive Performance Academy Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Executive Performance Academy Ltd and state those matters that we have agreed to state to the Board of Directors of Executive Performance Academy Ltd, as a body, in this report in accordance with technical guidelines. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Executive Performance Academy Ltd and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Executive Performance Academy Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Executive Performance Academy Ltd. You consider that Executive Performance Academy Ltd is exempt from the statutory audit requirement for the Period.

We have not been instructed to carry out an audit or a review of the financial statements of Executive Performance Academy Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Nicholas Hall Accounting Limited
____________________________
Nicholas Hall Accounting Limited
7, Johnston Road,
Woodford Green,
Essex,
IG8 0XA
2 July 2026
EXECUTIVE PERFORMANCE ACADEMY LTD
Balance Sheet
As At 31 March 2026
- 2 -
2026
Notes
£
£
Current assets
Debtors
3
12,465
Cash At Bank And In Hand
15,097
27,562
Creditors: amounts falling due within one year
4
(21,731)
Net current assets
5,831
Capital and reserves
Called Up Share Capital
5
1
Profit And Loss Reserves
5,830
Total equity
5,831

In accordance with section 444 of the Companies Act 2006 all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (S.I. 2008/409)(b).

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

EXECUTIVE PERFORMANCE ACADEMY LTD
Balance Sheet (Continued)
As At 31 March 2026
- 3 -

For the financial Period ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the Period in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 2 July 2026
W.K. Davison
_______________________
W.K. Davison
Director
Company Registration No. 16020393
EXECUTIVE PERFORMANCE ACADEMY LTD
Notes To The Financial Statements
For The Period Ended 31 March 2026
- 4 -
1
Accounting policies
Company information

Executive Performance Academy Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Flat 4, 9 Voile Court, Thimble Crescent, Wallington, Sutton, SM8 7FN

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Reporting period

The 2026 Reporting Period covers the period 15 October 2024 - 31 March 2026 due to incorporation of the Limited Company in this period and may not be entirely comparable to other trading periods for this reason.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.4
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

EXECUTIVE PERFORMANCE ACADEMY LTD
Notes To The Financial Statements (Continued)
For The Period Ended 31 March 2026
1
Accounting policies
(Continued)
- 5 -
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including Creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

EXECUTIVE PERFORMANCE ACADEMY LTD
Notes To The Financial Statements (Continued)
For The Period Ended 31 March 2026
1
Accounting policies
(Continued)
- 6 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the Period was 1.

3
Debtors
2026
Amounts falling due within one year:
£
Other Debtors
12,465
4
Creditors: amounts falling due within one year
2026
£
Bank Loans And Overdrafts
1,320
Trade Creditors
164
Taxation And Social Security
18,247
Other Creditors
2,000
21,731
5
Called up share capital
2026
£
Ordinary share capital
Issued and fully paid
1 Ordinary Shares of £1 each
1
6
Related party transactions
EXECUTIVE PERFORMANCE ACADEMY LTD
Notes To The Financial Statements (Continued)
For The Period Ended 31 March 2026
6
Related party transactions
(Continued)
- 7 -

Included within Other Debtors is a directors' loan account balance of £12,465 owed to the company from W.K. Davison as at 31 March 2026. The loan was provided interest free and is repayable on demand.

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