REGISTERED NUMBER: 03101283

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

PERFORMANCE SOLUTIONS

(RETAIL) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr GW Brown

SECRETARY:

Mrs E Brown

REGISTERED OFFICE:

Granville Hall

Granville Road

Leicester

Leicestershire

LE1 7RU

BUSINESS ADDRESS:

Unit 5

Park Farm Mews

Spinkhill

SHEFFIELD

S21 3YQ

REGISTERED NUMBER:

03101283

FIXED ASSETS

Tangible assets

4

5,194

4,921

CURRENT ASSETS

Debtors

5

10,800

28,376

Cash at bank

46,160

46,648

56,960

75,024

CREDITORS

Amounts falling due within one year

6

21,731

25,492

NET CURRENT ASSETS

35,229

49,532

TOTAL ASSETS LESS CURRENT LIABILITIES

40,423

54,453

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

40,323

54,353

SHAREHOLDERS' FUNDS

40,423

54,453

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 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.

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 26 August 2026 and were signed by:

Mr GW Brown - Director

1.	STATUTORY INFORMATION

Performance Solutions (Retail) Limited is a private company, limited by shares , registered in Not specified/Other. 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.

It is recognised at the point the delivery of the service is completed.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

33.33% on reducing balance

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.

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.

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.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised

initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in

fair value are recognised in profit and loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 September 2024

62,666

Additions

2,870

At 31 August 2025

65,536

DEPRECIATION

At 1 September 2024

57,745

Charge for year

2,597

At 31 August 2025

60,342

NET BOOK VALUE

At 31 August 2025

5,194

At 31 August 2024

4,921

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade debtors

10,800

28,376

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Taxation and social security

5,946

25,491

Other creditors

15,785

1

21,731

25,492

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

as restated

£

£

100

Ordinary

£1

100

100

8.	PRIOR YEAR ADJUSTMENTS

During the year it was noted that listed investments had been incorrectly included within the balance sheet and dividends paid had not been reflected in the financial statements.

The financial statements for the year ended 31 August 2024 have been restated for this error. The effect of the restatement of the comparative figures is as follows:

Balance sheet: Listed investments reduced by £75,861

Balance sheet: Creditors falling due within one year increased by £4.139

Balance sheet: Retained earnings reduced by £80,000