Registered number
13627533
Koru Performance Ltd
Filleted Accounts
22 July 2026

Koru Performance Ltd
Registered number: | 13627533
Balance Sheet
as at 22 July 2026
Notes |  |  | 2026 |  |  | 2025
£ | £
Fixed assets
Tangible assets | 3 |  |  | - |  |  | 2,625
Current assets
Cash at bank and in hand |  |  | 16,696 |  |  | 15,186
Creditors: amounts falling due within one year | 4 |  | (4,545) |  |  | (4,644)
Net current assets |  |  |  | 12,151 |  |  | 10,542
Total assets less current liabilities |  |  |  | 12,151 |  |  | 13,167
Creditors: amounts falling due after more than one year | 5 |  |  | - |  |  | (1,620)
Net assets |  |  |  | 12,151 |  |  | 11,547
Capital and reserves
Called up share capital |  |  |  | 12 |  |  | 12
Profit and loss account |  |  |  | 12,139 |  |  | 11,535
Shareholders' funds |  |  |  | 12,151 |  |  | 11,547
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
C G Beestone O J Satterley
Director
Approved by the board on 31 August 2026

Koru Performance Ltd
Notes to the Accounts
for the period from 1 October 2025 to 22 July 2026
1 | Accounting policies
| Basis of preparation
| 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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Computer equipment | over 4 years
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 | Employees | 2026 |  | 2025
Number | Number
| Average number of persons employed by the company | 2 |  | 2
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Computer equipment
£
| Cost
| At 1 October 2025 | 3,499
| Additions | (3,499)
| At 22 July 2026 | -
| Depreciation
| At 1 October 2025 | 874
| Charge for the period | 2,625
| On disposals | (3,499)
| At 22 July 2026 | -
| Net book value
| At 22 July 2026 | -
| At 30 September 2025 | 2,625
4 | Creditors: amounts falling due within one year | 2026 |  | 2025
£ | £
| Taxation and social security costs | 4,545 |  | 4,644
5 | Creditors: amounts falling due after one year | 2026 |  | 2025
£ | £
| Directors loan |  |  |  |  | - |  | 820
| Other creditors | - |  | 800
|  |  |  |  |  | - |  | 1,620
6 | Controlling party
| The company is controlled by the directors.
7 | Other information
| Koru Performance Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| 98 Elford Crescent
| Plympton
| Plymouth

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