Lr Performance Tuning Ltd

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

Registered number: 14592221

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	170		234
Cash at bank and in hand		194		147

		364		381
Creditors: Amounts Falling Due Within One Year	5	(399 )		(350 )

NET CURRENT ASSETS (LIABILITIES)			(35 )		31

TOTAL ASSETS LESS CURRENT LIABILITIES			(35 )		31

NET (LIABILITIES)/ASSETS			(35 )		31

CAPITAL AND RESERVES
Called up share capital	6		1		1
Profit and Loss Account			(36 )		30

SHAREHOLDERS' FUNDS			(35)		31

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 Luqman Razak

Director

23/10/2026

The notes on page 2 form part of these financial statements.

1. General Information

Lr Performance Tuning Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14592221 . The registered office is 55 Sherwood Rise, Nottingham , NG7 6JE.

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. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Debtors

	2026	2025
	£	£
Due within one year
Director's loan account	170	234

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	(1 )	-
Accruals and deferred income	400	350

	399	350

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

7. Going Concern

The financial statements have been prepared on a going concern basis, which the directors consider to be appropriate.

In assessing the company’s ability to continue as a going concern, the directors have reviewed forecasts and projections covering a period of at least twelve months from the date of approval of these financial statements. These projections take into account the company’s current financial position, expected future trading performance, and available financing facilities.

The directors are satisfied that the company has adequate resources to continue in operational existence for the foreseeable future and to meet its liabilities as they fall due. Accordingly, the financial statements have been prepared on a going concern basis.

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Lr Performance Tuning Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

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