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Registered Number: 09245599
England and Wales

 

 

 

PERFECT IMPORTS AND DESIGN LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 November 2022

End date: 31 October 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 October 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Commercial Accounting Solutions
31 October 2023



....................................................
Commercial Accounting Solutions
Hyde Park House
Cartwright Street
Hyde
SK14 4EH
14 August 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 1,588    2,117 
1,588    2,117 
Current assets      
Debtors   3,112 
Cash at bank and in hand 6,804    7,304 
6,804    10,416 
Creditors: amount falling due within one year (4,751)   (4,643)
Net current assets 2,053    5,773 
 
Total assets less current liabilities 3,641    7,890 
Creditors: amount falling due after more than one year (3,315)   (5,315)
Net assets 326    2,575 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 226    2,475 
Shareholders' funds 326    2,575 
 


For the year ended 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 14 August 2024 and were signed on its behalf by:


-------------------------------
NIXON John Leslie
Director
2
General Information
Perfect Imports and Design Limited is a private company, limited by shares, registered in England and Wales, registration number 09245599, registration address Unit 3A Beechers Drive, Aintree Racecourse Retail & Business Park, Liverpool, L9 5AY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, 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:
Plant and Machinery 25% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 November 2022  
Additions 2,420    2,420 
Disposals  
At 31 October 2023 2,420    2,420 
Depreciation
At 01 November 2022 303    303 
Charge for year 529    529 
On disposals  
At 31 October 2023 832    832 
Net book values
Closing balance as at 31 October 2023 1,588    1,588 
Opening balance as at 01 November 2022 2,117    2,117 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

3