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2021-02-28 09441699 dpl-frs:Item4 2022-02-28 09441699 dpl-frs:CostSales dpl-frs:Item4 2021-03-01 2022-02-28 09441699 dpl-frs:CostSales dpl-frs:Item4 2021-02-28 09441699 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 09441699 dpl-frs:DistributionCosts dpl-frs:Item4 2021-03-01 2022-02-28 09441699 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-03-01 2022-02-28 09441699 dpl-frs:Item5 2021-03-01 2022-02-28 09441699 dpl-frs:Item5 2021-02-28 09441699 dpl-frs:Item5 2022-02-28 09441699 dpl-frs:CostSales dpl-frs:Item5 2021-03-01 2022-02-28 09441699 dpl-frs:CostSales dpl-frs:Item5 2021-02-28 09441699 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 09441699 dpl-frs:DistributionCosts dpl-frs:Item5 2021-03-01 2022-02-28 09441699 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-03-01 2022-02-28 09441699 dpl-frs:Item6 2021-03-01 2022-02-28 09441699 dpl-frs:Item6 2021-02-28 09441699 dpl-frs:Item6 2022-02-28 09441699 dpl-frs:CostSales dpl-frs:Item6 2021-03-01 2022-02-28 09441699 dpl-frs:CostSales dpl-frs:Item6 2021-02-28 09441699 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 09441699 dpl-frs:DistributionCosts dpl-frs:Item6 2021-03-01 2022-02-28 09441699 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-03-01 2022-02-28 09441699 dpl-frs:Item7 2021-03-01 2022-02-28 09441699 dpl-frs:Item7 2021-02-28 09441699 dpl-frs:Item7 2022-02-28 09441699 dpl-frs:CostSales dpl-frs:Item7 2021-03-01 2022-02-28 09441699 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 09441699 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 09441699 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 09441699 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-02-28 09441699 dpl-frs:Item8 2021-03-01 2022-02-28 09441699 dpl-frs:Item8 2021-02-28 09441699 dpl-frs:Item8 2022-02-28 09441699 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-02-28 09441699 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 09441699 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 09441699 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 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Registered number: 09441699
Perks Loyalty Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 28 February 2023
Partner Accountancy Limited
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 09441699
2023 2022
as restated
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 89,100 109,824
Tangible Assets 5 62,001 67,711
151,101 177,535
CURRENT ASSETS
Stocks 82,000 -
Debtors 553,977 479,768
Cash at bank and in hand 451,332 336,582
1,087,309 816,350
Creditors: Amounts Falling Due Within One Year (222,876 ) (292,770 )
NET CURRENT ASSETS (LIABILITIES) 864,433 523,580
TOTAL ASSETS LESS CURRENT LIABILITIES 1,015,534 701,115
Creditors: Amounts Falling Due After More Than One Year (46,548 ) -
NET ASSETS 968,986 701,115
CAPITAL AND RESERVES
Called up share capital 7 1,263 1,263
Share premium account 624,014 624,014
Profit and Loss Account 343,709 75,838
SHAREHOLDERS' FUNDS 968,986 701,115
Page 1
Page 2
For the year ending 28 February 2023 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 28 February 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Achille Traore
Director
23 November 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Perks Loyalty Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09441699 . The registered office is Park House, Park Square West, Leeds, LS1 2PW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.5. 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:
Plant & Machinery 20% on Reducing Balance
Motor Vehicles 25% on Reducing Balance
Computer Equipment 25% on Reducing Balance
2.6. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
Page 3
Page 4
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.8. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2022: 15)
17 15
4. Intangible Assets
Total
£
Cost
As at 1 March 2022 268,681
As at 28 February 2023 268,681
Amortisation
As at 1 March 2022 158,857
Provided during the period 20,724
As at 28 February 2023 179,581
Net Book Value
As at 28 February 2023 89,100
As at 1 March 2022 109,824
5. Tangible Assets
Total
£
Cost
As at 1 March 2022 76,744
Additions 15,775
As at 28 February 2023 92,519
Depreciation
As at 1 March 2022 9,033
Provided during the period 21,485
As at 28 February 2023 30,518
Net Book Value
As at 28 February 2023 62,001
As at 1 March 2022 67,711
Page 4
Page 5
6. Obligations Under Finance Leases
2023 2022
as restated
£ £
The future minimum finance lease payments are as follows:
Not later than one year 9,552 -
Later than one year and not later than five years 32,741 -
42,293 -
42,293 -
7. Share Capital
2023 2022
as restated
£ £
Allotted, Called up and fully paid 1,263 1,263
Page 5