2022-11-012023-10-312023-10-31false10388463PERRAN ESCAPES LIMITED2024-07-30iso4217:GBPxbrli:pure103884632022-11-01103884632023-10-31103884632022-11-012023-10-31103884632021-11-01103884632022-10-31103884632021-11-012022-10-3110388463bus:SmallEntities2022-11-012023-10-3110388463bus:AuditExempt-NoAccountantsReport2022-11-012023-10-3110388463bus:FullAccounts2022-11-012023-10-3110388463bus:PrivateLimitedCompanyLtd2022-11-012023-10-3110388463core:WithinOneYear2023-10-3110388463core:AfterOneYear2023-10-3110388463core:WithinOneYear2022-10-3110388463core:AfterOneYear2022-10-3110388463core:ShareCapital2023-10-3110388463core:SharePremium2023-10-3110388463core:RevaluationReserve2023-10-3110388463core:OtherReservesSubtotal2023-10-3110388463core:RetainedEarningsAccumulatedLosses2023-10-3110388463core:ShareCapital2022-10-3110388463core:SharePremium2022-10-3110388463core:RevaluationReserve2022-10-3110388463core:OtherReservesSubtotal2022-10-3110388463core:RetainedEarningsAccumulatedLosses2022-10-3110388463core:LandBuildings2023-10-3110388463core:PlantMachinery2023-10-3110388463core:Vehicles2023-10-3110388463core:FurnitureFittings2023-10-3110388463core:OfficeEquipment2023-10-3110388463core:NetGoodwill2023-10-3110388463core:IntangibleAssetsOtherThanGoodwill2023-10-3110388463core:ListedExchangeTraded2023-10-3110388463core:UnlistedNon-exchangeTraded2023-10-3110388463core:LandBuildings2022-10-3110388463core:PlantMachinery2022-10-3110388463core:Vehicles2022-10-3110388463core:FurnitureFittings2022-10-3110388463core:OfficeEquipment2022-10-3110388463core:NetGoodwill2022-10-3110388463core:IntangibleAssetsOtherThanGoodwill2022-10-3110388463core:ListedExchangeTraded2022-10-3110388463core:UnlistedNon-exchangeTraded2022-10-3110388463core:LandBuildings2022-11-012023-10-3110388463core:PlantMachinery2022-11-012023-10-3110388463core:Vehicles2022-11-012023-10-3110388463core:FurnitureFittings2022-11-012023-10-3110388463core:OfficeEquipment2022-11-012023-10-3110388463core:NetGoodwill2022-11-012023-10-3110388463core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3110388463core:ListedExchangeTraded2022-11-012023-10-3110388463core:UnlistedNon-exchangeTraded2022-11-012023-10-3110388463core:MoreThanFiveYears2022-11-012023-10-3110388463core:Non-currentFinancialInstruments2023-10-3110388463core:Non-currentFinancialInstruments2022-10-3110388463dpl:CostSales2022-11-012023-10-3110388463dpl:DistributionCosts2022-11-012023-10-3110388463core:LandBuildings2022-11-012023-10-3110388463core:PlantMachinery2022-11-012023-10-3110388463core:Vehicles2022-11-012023-10-3110388463core:FurnitureFittings2022-11-012023-10-3110388463core:OfficeEquipment2022-11-012023-10-3110388463dpl:AdministrativeExpenses2022-11-012023-10-3110388463core:NetGoodwill2022-11-012023-10-3110388463core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3110388463dpl:GroupUndertakings2022-11-012023-10-3110388463dpl:ParticipatingInterests2022-11-012023-10-3110388463dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-012023-10-3110388463core:ListedExchangeTraded2022-11-012023-10-3110388463dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-012023-10-3110388463core:UnlistedNon-exchangeTraded2022-11-012023-10-3110388463dpl:CostSales2021-11-012022-10-3110388463dpl:DistributionCosts2021-11-012022-10-3110388463core:LandBuildings2021-11-012022-10-3110388463core:PlantMachinery2021-11-012022-10-3110388463core:Vehicles2021-11-012022-10-3110388463core:FurnitureFittings2021-11-012022-10-3110388463core:OfficeEquipment2021-11-012022-10-3110388463dpl:AdministrativeExpenses2021-11-012022-10-3110388463core:NetGoodwill2021-11-012022-10-3110388463core:IntangibleAssetsOtherThanGoodwill2021-11-012022-10-3110388463dpl:GroupUndertakings2021-11-012022-10-3110388463dpl:ParticipatingInterests2021-11-012022-10-3110388463dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-012022-10-3110388463core:ListedExchangeTraded2021-11-012022-10-3110388463dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-012022-10-3110388463core:UnlistedNon-exchangeTraded2021-11-012022-10-3110388463core:NetGoodwill2023-10-3110388463core:IntangibleAssetsOtherThanGoodwill2023-10-3110388463core:LandBuildings2023-10-3110388463core:PlantMachinery2023-10-3110388463core:Vehicles2023-10-3110388463core:FurnitureFittings2023-10-3110388463core:OfficeEquipment2023-10-3110388463core:AfterOneYear2023-10-3110388463core:WithinOneYear2023-10-3110388463core:ListedExchangeTraded2023-10-3110388463core:UnlistedNon-exchangeTraded2023-10-3110388463core:ShareCapital2023-10-3110388463core:SharePremium2023-10-3110388463core:RevaluationReserve2023-10-3110388463core:OtherReservesSubtotal2023-10-3110388463core:RetainedEarningsAccumulatedLosses2023-10-3110388463core:NetGoodwill2022-10-3110388463core:IntangibleAssetsOtherThanGoodwill2022-10-3110388463core:LandBuildings2022-10-3110388463core:PlantMachinery2022-10-3110388463core:Vehicles2022-10-3110388463core:FurnitureFittings2022-10-3110388463core:OfficeEquipment2022-10-3110388463core:AfterOneYear2022-10-3110388463core:WithinOneYear2022-10-3110388463core:ListedExch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PERRAN ESCAPES LIMITED

Registered Number
10388463
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

PERRAN ESCAPES LIMITED
Company Information
for the year from 1 November 2022 to 31 October 2023

Directors

P J Biddick
S Biddick

Registered Address

17a St. Georges Hill
Perranporth
TR6 0DZ

Registered Number

10388463 (England and Wales)
PERRAN ESCAPES LIMITED
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3225,042224,216
225,042224,216
Current assets
Debtors4559-
Cash at bank and on hand60,92586,226
61,48486,226
Creditors amounts falling due within one year5(107,567)(115,831)
Net current assets (liabilities)(46,083)(29,605)
Total assets less current liabilities178,959194,611
Creditors amounts falling due after one year6(23,994)(32,287)
Provisions for liabilities8(364)(364)
Net assets154,601161,960
Capital and reserves
Called up share capital22
Profit and loss account154,599161,958
Shareholders' funds154,601161,960
The financial statements were approved and authorised for issue by the Board of Directors on 30 July 2024, and are signed on its behalf by:
P J Biddick
Director
Registered Company No. 10388463
PERRAN ESCAPES LIMITED
Notes to the Financial Statements
for the year ended 31 October 2023

1.Accounting policies
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.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery25
Fixtures and fittings15
Office Equipment33
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 November 22171,82488,9118763,403265,014
Additions4,35010,0181,691-16,059
At 31 October 23176,17498,9292,5673,403281,073
Depreciation and impairment
At 01 November 22-39,2892561,25340,798
Charge for year-13,8512591,12315,233
At 31 October 23-53,1405152,37656,031
Net book value
At 31 October 23176,17445,7892,0521,027225,042
At 31 October 22171,82449,6226202,150224,216
4.Debtors: amounts due within one year

2023

2022

££
Prepayments and accrued income559-
Total559-
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables3,726821
Bank borrowings and overdrafts32,734-
Taxation and social security18,42615,357
Finance lease and HP contracts5,7575,757
Other creditors45,52091,967
Accrued liabilities and deferred income1,4041,929
Total107,567115,831
6.Creditors: amounts due after one year

2023

2022

££
Other creditors23,99432,287
Total23,99432,287
7.Obligations under finance leases

2023

2022

££
Finance lease and HP contracts8,78913,460
8.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)364364
Total364364