Company No: 15327293 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.12.2025		31.12.2024
		£		£
Fixed assets
Intangible assets	3	1,293		1,940
Tangible assets	4	42,474		44,129
		43,767		46,069
Current assets
Debtors	5	1,051		0
Cash at bank and in hand		11,575		5,056
		12,626		5,056
Creditors: amounts falling due within one year	6	( 30,682)		( 31,192)
Net current liabilities		(18,056)		(26,136)
Total assets less current liabilities		25,711		19,933
Creditors: amounts falling due after more than one year	7	( 17,000)		( 18,000)
Net assets		8,711		1,933
Capital and reserves
Called-up share capital	8	100		100
Profit and loss account		8,611		1,833
Total shareholder's funds		8,711		1,933

For the financial year ending 31 December 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 member has not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of MC Performance Centre (Bournemouth) Ltd (registered number: 15327293) were approved and authorised for issue by the Director on 20 September 2026. They were signed on its behalf by:

M F Childs Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

MC Performance Centre (Bournemouth) Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Revenue from services is recognised as they are delivered.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Website costs

3 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Plant and machinery	20 % reducing balance
Fixtures and fittings	20 % reducing balance
Office equipment	20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

2. Employees

	Year ended 31.12.2025		Period from 01.12.2023 to 31.12.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Intangible assets

	Website costs		Total
	£		£
Cost
At 01 January 2025	1,940		1,940
At 31 December 2025	1,940		1,940
Accumulated amortisation
At 01 January 2025	0		0
Charge for the financial year	647		647
At 31 December 2025	647		647
Net book value
At 31 December 2025	1,293		1,293
At 31 December 2024	1,940		1,940

4. Tangible assets

	Plant and machinery		Fixtures and fittings		Office equipment		Total
	£		£		£		£
Cost
At 01 January 2025	41,879		3,913		3,276		49,068
Additions	7,319		0		253		7,572
At 31 December 2025	49,198		3,913		3,529		56,640
Accumulated depreciation
At 01 January 2025	4,350		450		139		4,939
Charge for the financial year	7,899		692		636		9,227
At 31 December 2025	12,249		1,142		775		14,166
Net book value
At 31 December 2025	36,949		2,771		2,754		42,474
At 31 December 2024	37,529		3,463		3,137		44,129

5. Debtors

	31.12.2025		31.12.2024
	£		£
Other debtors	1,051		0

6. Creditors: amounts falling due within one year

	31.12.2025		31.12.2024
	£		£
Trade creditors	5,774		2,740
Other taxation and social security	3,086		1,097
Other creditors	21,822		27,355
	30,682		31,192

7. Creditors: amounts falling due after more than one year

	31.12.2025		31.12.2024
	£		£
Other creditors	17,000		18,000

There are no amounts included above in respect of which any security has been given by the small entity.

8. Called-up share capital

	31.12.2025		31.12.2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100