REGISTERED NUMBER: 13137346 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Tandem Performance Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs S Jowett

REGISTERED OFFICE:

Riding Bank Barn Cockshut Lane

Melbourne

Derby

DE73 8DG

REGISTERED NUMBER:

13137346 (England and Wales)

ACCOUNTANTS:

G Ceidiog Hughes Limited

40 Brookhouse Road

Denbigh

Clwyd

LL16 4RQ

FIXED ASSETS

Tangible assets

4

2,019

2,981

Investments

5

31,559

-

33,578

2,981

CURRENT ASSETS

Debtors

6

-

2,000

Cash at bank

25,966

28,666

25,966

30,666

CREDITORS

Amounts falling due within one year

7

41,833

34,330

NET CURRENT LIABILITIES

(15,867

)

(3,664

)

TOTAL ASSETS LESS CURRENT LIABILITIES

17,711

(683

)

PROVISIONS FOR LIABILITIES

8

384

506

NET ASSETS/(LIABILITIES)

17,327

(1,189

)

CAPITAL AND RESERVES

Called up share capital

9

125

125

Retained earnings

17,202

(1,314

)

SHAREHOLDERS' FUNDS

17,327

(1,189

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 September 2026 and were signed by:

Mrs S Jowett - Director

1.	STATUTORY INFORMATION

Tandem Performance Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Significant judgements and estimates

In the application of the Company's accounting policies, management is required to make judgements, estimates and assumptions about carrying values of assets and liabilities that are not readily available from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates.

The key judgements and sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:

Estimated useful lives and residual values of tangible fixed assets

Depreciation of tangible fixed assets has been based on estimated useful lives and residual values deemed appropriate by the directors. Estimated useful lives and residual values are reviewed annually and revised as appropriate. Revisions take into account estimated useful lives used by other companies operating in the sector and actual asset lives and residual values, as evidenced by disposals during current and prior accounting periods.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Computer equipment

-

20% on cost

Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors and trade creditors.

Trade debtors and trade creditors are measured at the undiscounted amount of cash or other consideration expected to be paid or received.

Financial assets are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

Non-basic financial instruments are recognised initially at their fair value, with any subsequent changes in fair value recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

and 31 March 2026

5,125

DEPRECIATION

At 1 April 2025

2,144

Charge for year

962

At 31 March 2026

3,106

NET BOOK VALUE

At 31 March 2026

2,019

At 31 March 2025

2,981

5.	FIXED ASSET INVESTMENTS

Other

investment

£

COST OR VALUATION

Additions

25,000

Revaluations

6,559

At 31 March 2026

31,559

NET BOOK VALUE

At 31 March 2026

31,559

Cost or valuation at 31 March 2026 is represented by:

Other

investment

£

Valuation in 2026

31,559

If fixed asset investments had not been revalued they would have been included at the following historical cost:

31.3.26

31.3.25

£

£

Cost

25,000

-

Fixed asset investments were valued on an open market basis on 31 March 2026 by St James's Place .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

-

2,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

-

94

Tax

3,372

-

Directors' current accounts

37,891

33,670

Accrued expenses

570

566

41,833

34,330

8.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

384

506

Deferred

tax

£

Balance at 1 April 2025

506

Movement in the year due to:

Changes in tax rates

(122

)

Changes in tax allowances

Balance at 31 March 2026

384

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

A Ordinary

£1

100

100

15

B Ordinary

£1

15

15

10

C Ordinary

£1

10

10

125

125

10.	CAPITAL COMMITMENTS

31.3.26

31.3.25

£

£

Contracted but not provided for in the

financial statements

-

-