2022-10-01 2023-09-30 false Capium Accounts Production 1.1 06021076 bus:AbridgedAccounts 2022-10-01 2023-09-30 06021076 bus:FRS102 2022-10-01 2023-09-30 06021076 bus:AuditExemptWithAccountantsReport 2022-10-01 2023-09-30 06021076 bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 06021076 bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 06021076 2022-10-01 2023-09-30 06021076 2023-09-30 06021076 bus:RegisteredOffice 2022-10-01 2023-09-30 06021076 core:WithinOneYear 2023-09-30 06021076 core:AfterOneYear 2023-09-30 06021076 bus:Director1 2022-10-01 2023-09-30 06021076 bus:Director1 2023-09-30 06021076 bus:Director1 2021-10-01 2022-09-30 06021076 bus:Director2 2022-10-01 2023-09-30 06021076 bus:Director2 2023-09-30 06021076 bus:Director2 2021-10-01 2022-09-30 06021076 2021-10-01 06021076 bus:CompanySecretary1 2022-10-01 2023-09-30 06021076 bus:LeadAgentIfApplicable 2022-10-01 2023-09-30 06021076 2021-10-01 2022-09-30 06021076 2022-09-30 06021076 core:WithinOneYear 2022-09-30 06021076 core:AfterOneYear 2022-09-30 06021076 bus:EntityAccountantsOrAuditors 2021-10-01 2022-09-30 06021076 bus:OrdinaryShareClass1 2022-10-01 2023-09-30 06021076 bus:OrdinaryShareClass1 2023-09-30 06021076 bus:OrdinaryShareClass1 2021-10-01 2022-09-30 06021076 bus:OrdinaryShareClass1 2022-09-30 06021076 core:LandBuildings 2022-10-01 2023-09-30 06021076 core:LandBuildings 2023-09-30 06021076 core:LandBuildings 2022-09-30 06021076 core:PlantMachinery 2022-10-01 2023-09-30 06021076 core:PlantMachinery 2023-09-30 06021076 core:PlantMachinery 2022-09-30 06021076 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-09-30 06021076 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-09-30 06021076 core:CostValuation core:Non-currentFinancialInstruments 2023-09-30 06021076 core:CostValuation core:Non-currentFinancialInstruments 2022-09-30 06021076 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-09-30 06021076 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-09-30 06021076 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-09-30 06021076 core:Non-currentFinancialInstruments 2023-09-30 06021076 core:Non-currentFinancialInstruments 2022-09-30 06021076 core:ShareCapital 2023-09-30 06021076 core:ShareCapital 2022-09-30 06021076 core:RevaluationReserve 2023-09-30 06021076 core:RevaluationReserve 2022-09-30 06021076 core:RetainedEarningsAccumulatedLosses 2023-09-30 06021076 core:RetainedEarningsAccumulatedLosses 2022-09-30 06021076 dpl:Item1 2022-10-01 06021076 dpl:Item1 2023-09-30 06021076 dpl:Item1 2021-10-01 06021076 dpl:Item1 2022-09-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 06021076
England and Wales

 

 

 

PERFECT SHUTTERS LTD


Abridged Accounts
 


Period of accounts

Start date: 01 October 2022

End date: 30 September 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 September 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
30 September 2023



....................................................
Commercial Accounting Solutions
Hyde Park House
Cartwright Street
Hyde
SK14 4EH
22 August 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4 629,902    541,665 
629,902    541,665 
Current assets      
Stocks 333,195    191,894 
Debtors 296,695    195,883 
Cash at bank and in hand 611,440    861,628 
1,241,330    1,249,405 
Creditors: amount falling due within one year (710,980)   (745,849)
Net current assets 530,350    503,556 
 
Total assets less current liabilities 1,160,252    1,045,221 
Creditors: amount falling due after more than one year (355,022)   (437,645)
Net assets 805,230    607,576 
 

Capital and reserves
     
Called up share capital 5 100    100 
Reserves 6 111,000   
Profit and loss account 694,130    607,476 
Shareholders' funds 805,230    607,576 
 


For the year ended 30 September 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 22 August 2024 and were signed on its behalf by:


-------------------------------
Paul Nixon
Director
2
General Information
Perfect Shutters Ltd is a private company, limited by shares, registered in England and Wales, registration number 06021076, 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.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
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:
Land and buildings 0%
Plant and machinery etc 25% RB
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Current asset investments
Current asset investments are stated at the lower of cost and net realisable value.
2.

Directors' Emoluments

2023
£
  2022
£
Administrative Expenses
Directors Salaries 28,200    28,200 
28,200    28,200 

3.

Average number of employees

Average number of employees during the year was 20 (2022 : 20).
4.

Tangible fixed assets

Cost or valuation Land and buildings   Plant and machinery etc   Total
  £   £   £
At 01 October 2022 313,624    395,776    709,400 
Additions   45,663    45,663 
Disposals    
Revaluations 111,000      111,000 
At 30 September 2023 424,624    441,439    866,063 
Depreciation
At 01 October 2022   167,735    167,735 
Charge for year   68,426    68,426 
On disposals    
At 30 September 2023   236,161    236,161 
Net book values
Closing balance as at 30 September 2023 424,624    205,278    629,902 
Opening balance as at 01 October 2022 313,624    228,041    541,665 


5.

Share Capital

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

3