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Perilla Limited
Registered Number:05741526
For the year ended 31 March 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 31 March 2024
Perilla Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
05741526
As at 31 March 2024
Perilla Limited
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
32,807
34,013
2
32,807
34,013
Current assets
Inventories
228,773
145,284
3
Trade and other receivables
1,350
250
4
21
Cash and cash equivalents
237
145,771
230,144
Trade and other payables: amounts falling due within one
year
(92,846)
(58,079)
5
137,298
87,692
Net current assets
Total assets less current liabilities
120,499
171,311
Trade and other payables: amounts falling due after more
than one year
(202,122)
(196,277)
6
(75,778)
Net liabilities
(30,811)
Capital and reserves
Called up share capital
18
18
Retained earnings
(75,796)
(30,829)
(75,778)
(30,811)
Shareholders' funds
For the year ended 31 March 2024 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 of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006
The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mrs Sandra Caroline Morton Director
These financial statements were approved and authorised for issue by the Board on 20 May 2024 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 March 2024
Perilla Limited
Notes to the Financial Statements
Statutory Information
Perilla Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number
05741526.
Registered address:
Park Farm
Upper Sapey
Worcester
Worcs
WR6 6XX
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings
2% Straight line
Plant and Machinery
20% Reducing balance
33% Reducing balance
Computer Equipment
15% Reducing balance
Furniture and Fittings
Inventories
Stocks are are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
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5
For the year ended 31 March 2024
Perilla Limited
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Computer
Equipment
Furniture and
Fittings
Plant and
Machinery
Land and
Buildings
£
£
£
£
£
Cost or
valuation
At 01 April 2023
68,455
21,524
4,404
799
41,728
At 31 March 2024
799
4,404
21,524
68,455
41,728
Provision for depreciation and impairment
At 01 April 2023
34,442
20,432
3,683
684
9,643
Charge for year
1,206
263
98
20
825
At 31 March 2024
35,648
20,695
3,781
704
10,468
At 31 March 2024
Net book value
31,260
95
623
829
32,807
At 31 March 2023
32,085
115
721
1,092
34,013
3. Inventories
2023
2024
£
£
Stocks
145,284
228,773
4. Trade and other receivables
2023
2024
£
£
Other debtors
250
1,350
5. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Bank loans and overdraft
26,259
68,832
Trade creditors
2,733
9,097
Taxation and social security
19,087
4,917
Other creditors
10,000
10,000
58,079
92,846
Other creditors is the amount owed to the director.
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6
For the year ended 31 March 2024
Perilla Limited
Notes to the Financial Statements Continued
6. Trade and other payables: amounts falling due after more than one year
2023
2024
£
£
Bank loans and overdraft
31,667
24,413
Other creditors
164,610
177,709
196,277
202,122
Other creditors is the amount owed to the director.
7. Average number of persons employed
During the year the average number of employees was 2 (2023 : 3)
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