Performance Legacy Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 09573693

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		15,528		19,366
Investments	5		45,000		45,000

			60,528		64,366
CURRENT ASSETS
Debtors		96,889		53,737
Cash at bank and in hand		25,910		-

		122,799		53,737
Creditors: Amounts Falling Due Within One Year		(66,346 )		(30,588 )

NET CURRENT ASSETS (LIABILITIES)			56,453		23,149

TOTAL ASSETS LESS CURRENT LIABILITIES			116,981		87,515

Creditors: Amounts Falling Due After More Than One Year			(5,861 )		(11,841 )

NET ASSETS			111,120		75,674

CAPITAL AND RESERVES
Called up share capital	6		2		2
Profit and Loss Account			111,118		75,672

SHAREHOLDERS' FUNDS			111,120		75,674

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Performance Legacy Limited

Balance Sheet (continued)

As At 31 May 2026

For the year ending 31 May 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.

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 Charles Unwin

Director

27/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Performance Legacy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09573693 . The registered office is 15 Goldwater Springs, Nailsworth, Stroud, GL6 0AH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 including 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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.

2.3. 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:

Motor Vehicles	25% reducing balance
Fixtures & Fittings	33% straightline basis
Computer Equipment	33% straightline basis

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2026	2025
Office and administration	2	2

	2	2

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 June 2025	32,735	13,331	1,742	47,808
Additions	-	-	2,013	2,013

As at 31 May 2026	32,735	13,331	3,755	49,821

...CONTINUED

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Performance Legacy Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

Depreciation
As at 1 June 2025	14,153	12,547	1,742	28,442
Provided during the period	4,646	534	671	5,851

As at 31 May 2026	18,799	13,081	2,413	34,293

Net Book Value
As at 31 May 2026	13,936	250	1,342	15,528

As at 1 June 2025	18,582	784	-	19,366

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 June 2025	45,000

As at 31 May 2026	45,000

Provision
As at 1 June 2025	-

As at 31 May 2026	-

Net Book Value
As at 31 May 2026	45,000

As at 1 June 2025	45,000

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

7. Additional Notes to the Accounts

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

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