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REGISTERED NUMBER: 14433915 (England and Wales)















Unaudited Financial Statements

for the Period 21 October 2022 to 31 October 2023

for

Peritus Topco Limited

Peritus Topco Limited (Registered number: 14433915)






Contents of the Financial Statements
for the Period 21 October 2022 to 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 5

Peritus Topco Limited

Company Information
for the Period 21 October 2022 to 31 October 2023







DIRECTORS: S K Walker
Mrs J E Walker





REGISTERED OFFICE: S11 The Atkins Building
Lower Bond Street
Hinckley
Leicestershire
LE10 1QU





REGISTERED NUMBER: 14433915 (England and Wales)





ACCOUNTANTS: Charnwood Accountants & Business Advisors LLP
The Point
Granite Way
Mountsorrel
Loughborough
Leicestershire
LE12 7TZ

Peritus Topco Limited (Registered number: 14433915)

Balance Sheet
31 October 2023

Notes £    £   
FIXED ASSETS
Investments 4 1,006,851

CURRENT ASSETS
Debtors 5 1

CREDITORS
Amounts falling due within one year 6 1,800
NET CURRENT LIABILITIES (1,799 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,005,052

CAPITAL AND RESERVES
Called up share capital 7 1,006,852
Retained earnings (1,800 )
SHAREHOLDERS' FUNDS 1,005,052

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 28 August 2024 and were signed on its behalf by:





S K Walker - Director


Peritus Topco Limited (Registered number: 14433915)

Notes to the Financial Statements
for the Period 21 October 2022 to 31 October 2023

1. STATUTORY INFORMATION

Peritus Topco 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Preparation of consolidated financial statements
The financial statements contain information about Peritus Topco Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

Peritus Topco Limited (Registered number: 14433915)

Notes to the Financial Statements - continued
for the Period 21 October 2022 to 31 October 2023

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
Additions 1,006,851
At 31 October 2023 1,006,851
NET BOOK VALUE
At 31 October 2023 1,006,851

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 1

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other creditors 1,800

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
327,227 Ordinary A £1 327,227
364,984 B Ordinary £1 364,984
314,641 C Ordinary £1 314,641
1,006,852

The holders of ordinary shares are entitled to receive dividends as declared from time to time and are entitled to one vote per share at meetings of the company. All ordinary shares rank equally with regard to the company's residual assets.

Called-up share capital represents the nominal value of shares that have been issued.

Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Peritus Topco Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Peritus Topco Limited for the period ended 31 October 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Peritus Topco Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Peritus Topco Limited and state those matters that we have agreed to state to the Board of Directors of Peritus Topco Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Peritus Topco Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Peritus Topco Limited. You consider that Peritus Topco Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Peritus Topco Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Charnwood Accountants & Business Advisors LLP
The Point
Granite Way
Mountsorrel
Loughborough
Leicestershire
LE12 7TZ


28 August 2024