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REGISTERED NUMBER: 11394378 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023

FOR

PERCEPI KNOWLEDGE LIMITED

PERCEPI KNOWLEDGE LIMITED (REGISTERED NUMBER: 11394378)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


PERCEPI KNOWLEDGE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTOR: J Waid





REGISTERED OFFICE: St James's House
8 Overcliffe
Gravesend
Kent
DA11 0HJ





REGISTERED NUMBER: 11394378 (England and Wales)





ACCOUNTANTS: The Carley Partnership
St James's House
8 Overcliffe
Gravesend
Kent
DA11 0HJ

PERCEPI KNOWLEDGE LIMITED (REGISTERED NUMBER: 11394378)

BALANCE SHEET
30 JUNE 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 4 12,429 11,939
Cash at bank 1,680 1,745
14,109 13,684
CREDITORS
Amounts falling due within one year 5 1,391 1,272
NET CURRENT ASSETS 12,718 12,412
TOTAL ASSETS LESS CURRENT
LIABILITIES

12,718

12,412

CAPITAL AND RESERVES
Called up share capital 6 100 100
Other reserves 50,000 50,000
Retained earnings (37,382 ) (37,688 )
SHAREHOLDERS' FUNDS 12,718 12,412

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 February 2024 and were signed by:





J Waid - Director


PERCEPI KNOWLEDGE LIMITED (REGISTERED NUMBER: 11394378)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023


1. STATUTORY INFORMATION

Percepi Knowledge Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 360
Other debtors 12,429 11,579
12,429 11,939

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other creditors 1,391 1,272

PERCEPI KNOWLEDGE LIMITED (REGISTERED NUMBER: 11394378)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary 1 - -
1,000,000 Ordinary 0.000 1 100 100
100 100

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At 30th June 2023 the company owed £312 to the director (2022: £2,761 owed by the director to the company). Amounts advanced during the year were £312 and repaid were £2,761. The loan is repayable on demand and interest is charged at the beneficial loan interest rates where applicable.

8. CONVERTIBLE INSTRUMENTS

The company entered into the Advanced subscription agreement on 5 July 2021 receiving £50,000 funds. This funds will automatically convert into Conversion shares at the Conversion price, and the company will issue and allot to the subscriber the number of fully paid Conversion shares to which it is entitled, rounded down to the nearest whole share:

a) in the event of a Financing round, as part of and simultaneously with the unconditional completion of such Financing round; or

b) in the event of a sale or and IPO, immediately prior to the unconditional completion of such sale or IPO; or

c) on the Longstop date (if none of the events set out in sub-causes above mentioned have occurred) on or prior to the Longstop date; or

d) in the event of a dissolution event occurring before any of the events set out in sub-clauses mentioned above (in a, b or c), immediately prior to the occurrence of such dissolution event.

In each case the Conversion shares so allotted and issued will be in full satisfaction and discharge of all obligation of the company under this agreement to the subscriber and this agreement will be terminated automatically and immediately on completion of such conversion.