REGISTERED NUMBER: 09256002 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

GSM Performance Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

DIRECTOR:

G R Sleigh

REGISTERED OFFICE:

Unit 5

High Hazles Road

Manvers Business Park

Nottingham

NG12 3GZ

REGISTERED NUMBER:

09256002 (England and Wales)

ACCOUNTANTS:

Wright Vigar Limited

Chartered Accountants & Business Advisers

Alexandra House

43 Alexandra St

Nottingham

Nottinghamshire

NG5 1AY

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement is not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of GSM Performance Limited for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of GSM Performance Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of GSM Performance Limited and state those matters that we have agreed to state to the director of GSM Performance Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GSM Performance Limited and its director for our work or for this report.

It is your duty to ensure that GSM Performance Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of GSM Performance Limited. You consider that GSM Performance 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 financial statements of GSM Performance 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 financial statements.

Wright Vigar Limited

Chartered Accountants & Business Advisers

Alexandra House

43 Alexandra St

Nottingham

Nottinghamshire

NG5 1AY

19 October 2026

FIXED ASSETS

12,549

11,957

CURRENT ASSETS

282,943

194,846

CREDITORS

Amounts falling due within one year

(189,122

)

(160,131

)

NET CURRENT ASSETS

93,821

34,715

TOTAL ASSETS LESS CURRENT LIABILITIES

106,370

46,672

CREDITORS

Amounts falling due after more than one year

-

(2,386

)

NET ASSETS

106,370

44,286

CAPITAL AND RESERVES

106,370

44,286

NOTE TO THE FINANCIAL STATEMENTS

1.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 3 (2025 - 3 ) .

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 his 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 19 October 2026 and were signed by:

G R Sleigh - Director