Company Registration No. 10720622 (England and Wales)
Performance Leads Limited
Unaudited accounts
for the year ended 30 April 2026
Performance Leads Limited
Unaudited accounts
Contents
Performance Leads Limited
Company Information
for the year ended 30 April 2026
Directors
Edward Wilkinson
N Ainsworth
Company Number
10720622 (England and Wales)
Registered Office
66 Bootham
York
YO30 7BZ
England
Accountants
RAE Business Services (Yorkshire) Limited
167-169 Great Portland Street
5th Floor
London
W1W 5PF
Performance Leads Limited
Accountants' report
Accountants' report to the board of directors of Performance Leads Limited on the preparation of the unaudited statutory accounts for the year ended 30 April 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Performance Leads Limited for the year ended
30 April 2026 as set out on pages
5 -
8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Performance Leads Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Performance Leads Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Performance Leads Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Performance Leads Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Performance Leads Limited. You consider that Performance Leads Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Performance Leads Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
RAE Business Services (Yorkshire) Limited
167-169 Great Portland Street
5th Floor
London
W1W 5PF
29 October 2026
Performance Leads Limited
Statement of financial position
as at 30 April 2026
Intangible assets
96,932
113,979
Tangible assets
24,915
8,294
Cash at bank and in hand
106,611
-
Creditors: amounts falling due within one year
(322,921)
(530,660)
Net current assets
249,997
128,606
Total assets less current liabilities
371,844
250,879
Creditors: amounts falling due after more than one year
(199,426)
(206,548)
Provisions for liabilities
Called up share capital
2
2
Profit and loss account
143,197
44,329
Shareholders' funds
143,199
44,331
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 2 November 2026 and were signed on its behalf by
N Ainsworth
Director
Company Registration No. 10720622
Performance Leads Limited
Notes to the Accounts
for the year ended 30 April 2026
Performance Leads Limited is a private company, limited by shares, registered in England and Wales, registration number 10720622. The registered office is 66 Bootham, York, YO30 7BZ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
These financial statements for the year ended 30 April 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 May 2024.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% on cost
Plant & machinery
25% on cost
Fixtures & fittings
33% on cost
Computer equipment
33% on cost
Other tangible fixed assets
33% on cost
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Current asset listed investments are measured at fair value, with changes recognised in profit or loss.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Performance Leads Limited
Notes to the Accounts
for the year ended 30 April 2026
4
Intangible fixed assets
Other
Charge for the year
17,047
5
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 May 2025
10,552
-
503
8,995
20,050
Additions
13,292
1,679
906
5,109
20,986
Disposals
-
-
-
(1,085)
(1,085)
At 30 April 2026
23,844
1,679
1,409
13,019
39,951
At 1 May 2025
3,868
-
503
7,385
11,756
Charge for the year
1,344
560
148
2,192
4,244
On disposals
-
-
-
(964)
(964)
At 30 April 2026
5,212
560
651
8,613
15,036
At 30 April 2026
18,632
1,119
758
4,406
24,915
At 30 April 2025
6,684
-
-
1,610
8,294
Amounts falling due within one year
Trade debtors
25,836
57,199
Accrued income and prepayments
13,298
10,584
Performance Leads Limited
Notes to the Accounts
for the year ended 30 April 2026
7
Investments held as current assets
2026
2025
Listed investments
421,590
-
Equity investments held by the company are shown at fair value.
Gains are subject to corporation tax on disposal of shares.
8
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
-
1,478
Trade creditors
167,537
148,254
Taxes and social security
12,739
52,870
Other creditors
953
132,415
Loans from directors
2,787
46,968
9
Creditors: amounts falling due after more than one year
2026
2025
Other creditors
170,000
170,000
10
Deferred taxation
2026
2025
Other deferred taxation
29,219
-
Charged to the profit and loss account
29,219
-
Provision at end of year
29,219
-
11
Average number of employees
During the year the average number of employees was 4 (2025: 5).