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REGISTERED NUMBER: 15298193 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 November 2025 |

| for |

| Per4mance Cars Limited |

Per4mance Cars Limited (Registered number: 15298193)

Contents of the Financial Statements

for the Year Ended 30 November 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

Per4mance Cars Limited (Registered number: 15298193)

Balance Sheet

30 November 2025

| 30.11.25 |  | 30.11.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,772 |  | 2,362 |  |

CURRENT ASSETS

Stocks | 381,105 |  | 745,793 |  |

Debtors | 5 | 24,928 |  | 38,734 |  |

Cash at bank | 63,987 |  | 80,838 |  |

470,020 |  | 865,365 |  |

CREDITORS

Amounts falling due within one year | 6 | (614,724 | ) | (895,215 | ) |

NET CURRENT LIABILITIES | (144,704 | ) | (29,850 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (142,932 | ) | (27,488 | ) |

CREDITORS

Amounts falling due after more than one year | 7 | (47,811 | ) | - |  |

NET LIABILITIES | (190,743 | ) | (27,488 | ) |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | (190,744 | ) | (27,489 | ) |

(190,743 | ) | (27,488 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Per4mance Cars Limited (Registered number: 15298193)

Balance Sheet - continued

30 November 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 August 2026 and were signed by:

Mr J B Watson - Director

Per4mance Cars Limited (Registered number: 15298193)

Notes to the Financial Statements

for the Year Ended 30 November 2025

1. | STATUTORY INFORMATION

| Per4mance Cars Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 15298193

| Registered office: | Chelford Road

| Monks Heath

| Nether Alderley

| Macclesfield

| Cheshire

| SK10 4SZ

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.

| Going concern

| The directors' have assessed all available information and conclude that the company can continue to operate with the directors' support. Therefore, the going concern assumption is still considered appropriate.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts.

| Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on delivery of the goods.

| 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

| 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 Income Statement, 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.

| 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.

Per4mance Cars Limited (Registered number: 15298193)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 3,150 |  |

| DEPRECIATION

| At 1 December 2024 | 788 |  |

| Charge for year | 590 |  |

| At 30 November 2025 | 1,378 |  |

| NET BOOK VALUE

| At 30 November 2025 | 1,772 |  |

| At 30 November 2024 | 2,362 |  |

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

| 30.11.25 |  | 30.11.24

£ | £ |

| Trade debtors | 20,250 |  | 4,980 |  |

| Other debtors | 4,678 |  | 33,754 |  |

24,928 |  | 38,734 |  |

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

| 30.11.25 |  | 30.11.24

£ | £ |

| Trade creditors | 200,296 |  | 321,353 |  |

| Taxation and social security | 10,309 |  | 9,605 |  |

| Other creditors | 404,119 |  | 564,257 |  |

614,724 |  | 895,215 |  |

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

| 30.11.25 |  | 30.11.24

£ | £ |

| Other creditors | 47,811 |  | - |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 30.11.25 |  | 30.11.24

£ | £ |

| Within one year | 34,000 |  | 34,000 |  |

| Between one and five years | 136,000 |  | 136,000 |  |

| In more than five years | 107,868 |  | 141,867 |  |

277,868 |  | 311,867 |  |