Company No: 08620838 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	3,487		4,277
		3,487		4,277
Current assets
Debtors	4	36,001		80,448
Cash at bank and in hand		11,772		407,988
		47,773		488,436
Creditors: amounts falling due within one year	5	( 18,839)		( 238,544)
Net current assets		28,934		249,892
Total assets less current liabilities		32,421		254,169
Provision for liabilities		( 1,000)		( 1,100)
Net assets		31,421		253,069
Capital and reserves
Called-up share capital	6	105		105
Profit and loss account		31,316		252,964
Total shareholders' funds		31,421		253,069

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

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Engage Performance Ltd (registered number: 08620838) were approved and authorised for issue by the Board of Directors on 03 November 2026. They were signed on its behalf by:

Mr J W Keighley Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Engage Performance Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 19 Station Road, Backwell, BS48 3NW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
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 financial statements. 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 tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Computer equipment

5 years straight line

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 01 August 2025	10,744		10,744
Additions	582		582
At 31 July 2026	11,326		11,326
Accumulated depreciation
At 01 August 2025	6,467		6,467
Charge for the financial year	1,372		1,372
At 31 July 2026	7,839		7,839
Net book value
At 31 July 2026	3,487		3,487
At 31 July 2025	4,277		4,277

4. Debtors

	2026		2025
	£		£
Trade debtors	0		39,963
Amounts owed by directors	0		11,563
Prepayments and accrued income	2,404		28,922
VAT recoverable	3,258		0
Corporation tax	28,500		0
Other debtors	1,839		0
	36,001		80,448

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	2,400		7,750
Amounts owed to directors	11,608		0
Accruals	4,831		18,632
Taxation and social security	0		206,871
Other creditors	0		5,291
	18,839		238,544

6. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100
5 Ordinary A shares of £ 1.00 each	5		5
	105		105

The Ordinary shares have voting rights and entitle the holder to rights to capital and dividends.

The Ordinary A shares have voting rights and entitle the holder to rights to capital and dividends

7. Related party transactions

Transactions with the entity's directors

	2026		2025
	£		£
Amounts owed to/(by) directors	11,608		(11,563)

The balance due from the directors is repayable on demand and attracts interest at 3.75%.