Performance Max Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 14613257

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,027		1,369

			1,027		1,369
CURRENT ASSETS
Debtors	5	-		39,912
Cash at bank and in hand		1,947		2,328

		1,947		42,240
Creditors: Amounts Falling Due Within One Year	6	(127,637 )		(84,995 )

NET CURRENT ASSETS (LIABILITIES)			(125,690 )		(42,755 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(124,663 )		(41,386 )

NET LIABILITIES			(124,663 )		(41,386 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(124,763 )		(41,486 )

SHAREHOLDERS' FUNDS			(124,663)		(41,386)

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr K K Kirilov

Director

29th October 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Performance Max Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14613257 . The registered office is 29, Huddon Close, Stevenage, SG2 8SU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The financial statements have been prepared on the going concern basis. This assumes that the company will continue in operational existence for the foreseeable future.

At the balance sheet date, the company's liabilities for the period from 1 February 2025 to 31 January 2026 exceed its assets. The director of the company has sought assurance from the creditors that their debts will not be called in within the next twelve months.

The director has been therefore deemed it appropriate that the financial statements be prepared on the going concern basis..

2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% on reducing balance

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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Performance Max Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 February 2025	2,085

As at 31 January 2026	2,085

Depreciation
As at 1 February 2025	716
Provided during the period	342

As at 31 January 2026	1,058

Net Book Value
As at 31 January 2026	1,027

As at 1 February 2025	1,369

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	-	39,912

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	84	-
Other creditors	127,552	84,995
Taxation and social security	1	-

	127,637	84,995

7. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

8. Related Party Transactions

During the year, no dividend was paid to the director. (2025 nil)

9. Ultimate Controlling Party

The company's ultimate controlling party is Mr K K Kirilov by virtue of his ownership of 100% of the issued share capital in the company.

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