Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.22021-12-06falseNo description of principal activitytruetrue 13785271 2021-12-05 13785271 2021-12-06 2023-03-31 13785271 2020-12-06 2021-12-05 13785271 2023-03-31 13785271 c:Director3 2021-12-06 2023-03-31 13785271 d:CurrentFinancialInstruments 2023-03-31 13785271 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 13785271 d:ShareCapital 2023-03-31 13785271 d:RetainedEarningsAccumulatedLosses 2023-03-31 13785271 c:OrdinaryShareClass1 2021-12-06 2023-03-31 13785271 c:OrdinaryShareClass1 2023-03-31 13785271 c:FRS102 2021-12-06 2023-03-31 13785271 c:AuditExempt-NoAccountantsReport 2021-12-06 2023-03-31 13785271 c:FullAccounts 2021-12-06 2023-03-31 13785271 c:PrivateLimitedCompanyLtd 2021-12-06 2023-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13785271









PERSIS GROUP LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2023

 
PERSIS GROUP LTD
REGISTERED NUMBER: 13785271

BALANCE SHEET
AS AT 31 MARCH 2023

2023
Note
£

  

Current assets
  

Cash at bank and in hand
  
21,110

  
21,110

Creditors: amounts falling due within one year
  
(13,757)

Net current assets
  
 
 
7,353

Total assets less current liabilities
  
7,353

  

Net assets
  
7,353


Capital and reserves
  

Called up share capital 
 6 
1

Profit and loss account
  
7,352

  
7,353


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 October 2023.




Mr Javad Ghotbi Ravandi
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
PERSIS GROUP LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

1.


General information

Persis Group Ltd is a private company limited by shares. The company is incorporated in England & Wales and its registered office address is 12 South Molton Street, London W1K 5QN. The registered number is 13785251. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Page 2

 
PERSIS GROUP LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the period was 2.


4.


Cash and cash equivalents

2023
£

Cash at bank and in hand
21,110

21,110



5.


Creditors: Amounts falling due within one year

2023
£

Corporation tax
1,724

Other creditors
10,533

Accruals and deferred income
1,500

13,757



6.


Share capital

2023
£
Allotted, called up and fully paid


1 ordinary share of £1.00
1


Page 3

 
PERSIS GROUP LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

6.Share capital (continued)

On incorporation 1 ordinary share of £1.00 each was issued at par to constitute the opening working capital of the company.

 
Page 4