2022-04-012023-03-312023-03-31false10633255PERFECT DAYZE LIMITED2023-11-06iso4217:GBPxbrli:pure106332552022-04-01106332552023-03-31106332552022-04-012023-03-31106332552021-04-01106332552022-03-31106332552021-04-012022-03-3110633255bus:SmallEntities2022-04-012023-03-3110633255bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3110633255bus:FullAccounts2022-04-012023-03-3110633255bus:PrivateLimitedCompanyLtd2022-04-012023-03-3110633255core:WithinOneYear2023-03-3110633255core:AfterOneYear2023-03-3110633255core:WithinOneYear2022-03-3110633255core:AfterOneYear2022-03-3110633255core:ShareCapital2023-03-3110633255core:SharePremium2023-03-3110633255core:RevaluationReserve2023-03-3110633255core:OtherReservesSubtotal2023-03-3110633255core:RetainedEarningsAccumulatedLosses2023-03-3110633255core:ShareCapital2022-03-3110633255core:SharePremium2022-03-3110633255core:RevaluationReserve2022-03-3110633255core:OtherReservesSubtotal2022-03-3110633255core:RetainedEarningsAccumulatedLosses2022-03-3110633255core:LandBuildings2023-03-3110633255core:PlantMachinery2023-03-3110633255core:Vehicles2023-03-3110633255core:FurnitureFittings2023-03-3110633255core:OfficeEquipment2023-03-3110633255core:NetGoodwill2023-03-3110633255core:IntangibleAssetsOtherThanGoodwill2023-03-3110633255core:ListedExchangeTraded2023-03-3110633255core:UnlistedNon-exchangeTraded2023-03-3110633255core:LandBuildings2022-03-3110633255core:PlantMachinery2022-03-3110633255core:Vehicles2022-03-3110633255core:FurnitureFittings2022-03-3110633255core:OfficeEquipment2022-03-3110633255core:NetGoodwill2022-03-3110633255core:IntangibleAssetsOtherThanGoodwill2022-03-3110633255core:ListedExchangeTraded2022-03-3110633255core:UnlistedNon-exchangeTraded2022-03-3110633255core:LandBuildings2022-04-012023-03-3110633255core:PlantMachinery2022-04-012023-03-3110633255core:Vehicles2022-04-012023-03-3110633255core:FurnitureFittings2022-04-012023-03-3110633255core:OfficeEquipment2022-04-012023-03-3110633255core:NetGoodwill2022-04-012023-03-3110633255core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3110633255core:ListedExchangeTraded2022-04-012023-03-3110633255core:UnlistedNon-exchangeTraded2022-04-012023-03-3110633255core:MoreThanFiveYears2022-04-012023-03-3110633255core:Non-currentFinancialInstruments2023-03-3110633255core:Non-currentFinancialInstruments2022-03-3110633255dpl:CostSales2022-04-012023-03-3110633255dpl:DistributionCosts2022-04-012023-03-3110633255core:LandBuildings2022-04-012023-03-3110633255core:PlantMachinery2022-04-012023-03-3110633255core:Vehicles2022-04-012023-03-3110633255core:FurnitureFittings2022-04-012023-03-3110633255core:OfficeEquipment2022-04-012023-03-3110633255dpl:AdministrativeExpenses2022-04-012023-03-3110633255core:NetGoodwill2022-04-012023-03-3110633255core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3110633255dpl:GroupUndertakings2022-04-012023-03-3110633255dpl:ParticipatingInterests2022-04-012023-03-3110633255dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3110633255core:ListedExchangeTraded2022-04-012023-03-3110633255dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3110633255core:UnlistedNon-exchangeTraded2022-04-012023-03-3110633255dpl:CostSales2021-04-012022-03-3110633255dpl:DistributionCosts2021-04-012022-03-3110633255core:LandBuildings2021-04-012022-03-3110633255core:PlantMachinery2021-04-012022-03-3110633255core:Vehicles2021-04-012022-03-3110633255core:FurnitureFittings2021-04-012022-03-3110633255core:OfficeEquipment2021-04-012022-03-3110633255dpl:AdministrativeExpenses2021-04-012022-03-3110633255core:NetGoodwill2021-04-012022-03-3110633255core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3110633255dpl:GroupUndertakings2021-04-012022-03-3110633255dpl:ParticipatingInterests2021-04-012022-03-3110633255dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3110633255core:ListedExchangeTraded2021-04-012022-03-3110633255dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3110633255core:UnlistedNon-exchangeTraded2021-04-012022-03-3110633255core:NetGoodwill2023-03-3110633255core:IntangibleAssetsOtherThanGoodwill2023-03-3110633255core:LandBuildings2023-03-3110633255core:PlantMachinery2023-03-3110633255core:Vehicles2023-03-3110633255core:FurnitureFittings2023-03-3110633255core:OfficeEquipment2023-03-3110633255core:AfterOneYear2023-03-3110633255core:WithinOneYear2023-03-3110633255core:ListedExchangeTraded2023-03-3110633255core:UnlistedNon-exchangeTraded2023-03-3110633255core:ShareCapital2023-03-3110633255core:SharePremium2023-03-3110633255core:RevaluationReserve2023-03-3110633255core:OtherReservesSubtotal2023-03-3110633255core:RetainedEarningsAccumulatedLosses2023-03-3110633255core:NetGoodwill2022-03-3110633255core:IntangibleAssetsOtherThanGoodwill2022-03-3110633255core:LandBuildings2022-03-3110633255core:PlantMachinery2022-03-3110633255core:Vehicles2022-03-3110633255core:FurnitureFittings2022-03-3110633255core:OfficeEquipment2022-03-3110633255core:AfterOneYear2022-03-3110633255core:WithinOneYear2022-03-3110633255core:ListedExch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PERFECT DAYZE LIMITED

Registered Number
10633255
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

PERFECT DAYZE LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

Mr Ian Payne
Mrs Denise Elaine Payne

Registered Address

Oceana House First Floor, 39-49
Commercial Road
Southampton
SO15 1GA

Registered Number

10633255 (England and Wales)
PERFECT DAYZE LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets6160357
160357
Current assets
Stocks7162,532155,361
Debtors810,8118,338
Cash at bank and on hand23,11819,441
196,461183,140
Creditors amounts falling due within one year9(160,564)(146,094)
Net current assets (liabilities)35,89737,046
Total assets less current liabilities36,05737,403
Net assets36,05737,403
Capital and reserves
Called up share capital100100
Profit and loss account35,95737,303
Shareholders' funds36,05737,403
The financial statements were approved and authorised for issue by the Board of Directors on 6 November 2023, and are signed on its behalf by:
Mr Ian Payne
Director
Registered Company No. 10633255
PERFECT DAYZE LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company in the year under review was that of retail sale via mail order houses or via internet.
4.Accounting policies
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year33
6.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 April 221,4741,474
At 31 March 231,4741,474
Depreciation and impairment
At 01 April 221,1171,117
Charge for year197197
At 31 March 231,3141,314
Net book value
At 31 March 23160160
At 31 March 22357357
7.Stocks

2023

2022

££
Finished goods162,532155,361
Total162,532155,361
8.Debtors

2023

2022

££
Trade debtors / trade receivables10,8118,099
Prepayments and accrued income-239
Total10,8118,338
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables60,40919,746
Bank borrowings and overdrafts94,317113,964
Taxation and social security5,83812,384
Total160,564146,094