2 false false false false false false false false false false true false false false false false false No description of principal activity 2023-07-01 Sage Accounts Production Advanced 2023 - FRS102_2023 85,000 85,000 70,000 70,000 15,000 xbrli:pure xbrli:shares iso4217:GBP 5158937 2023-07-01 2024-06-30 5158937 2024-06-30 5158937 2023-06-30 5158937 2022-07-01 2023-06-30 5158937 2023-06-30 5158937 2022-06-30 5158937 core:NetGoodwill 2023-07-01 2024-06-30 5158937 bus:Director1 2023-07-01 2024-06-30 5158937 core:NetGoodwill 2023-06-30 5158937 core:WithinOneYear 2024-06-30 5158937 core:WithinOneYear 2023-06-30 5158937 core:ShareCapital 2024-06-30 5158937 core:ShareCapital 2023-06-30 5158937 core:RetainedEarningsAccumulatedLosses 2024-06-30 5158937 core:RetainedEarningsAccumulatedLosses 2023-06-30 5158937 1 2023-07-01 2024-06-30 5158937 1 core:NetGoodwill 2023-07-01 2024-06-30 5158937 core:NetGoodwill 2023-06-30 5158937 bus:SmallEntities 2023-07-01 2024-06-30 5158937 bus:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 5158937 bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 5158937 bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 5158937 bus:FullAccounts 2023-07-01 2024-06-30 5158937 core:PlantMachinery 2023-07-01 2024-06-30
COMPANY REGISTRATION NUMBER: 5158937
Perk Clean Plus Limited
Filleted Unaudited Financial Statements
30 June 2024
Perk Clean Plus Limited
Statement of Financial Position
30 June 2024
2024
2023
Note
£
£
£
Fixed assets
Intangible assets
5
15,000
Tangible assets
6
1
----
--------
15,001
Current assets
Cash at bank and in hand
20,560
6,780
Creditors: amounts falling due within one year
7
26,193
3,331
--------
-------
Net current (liabilities)/assets
( 5,633)
3,449
-------
--------
Total assets less current liabilities
( 5,633)
18,450
-------
--------
Net (liabilities)/assets
( 5,633)
18,450
-------
--------
Capital and reserves
Called up share capital
2
2
Profit and loss account
( 5,635)
18,448
-------
--------
Shareholders (deficit)/funds
( 5,633)
18,450
-------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Perk Clean Plus Limited
Statement of Financial Position (continued)
30 June 2024
These financial statements were approved by the board of directors and authorised for issue on 29 August 2024 , and are signed on behalf of the board by:
Mr H Mustafa
Director
Company registration number: 5158937
Perk Clean Plus Limited
Notes to the Financial Statements
Year ended 30 June 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 2, 32-34 Station Close, Herts, EN6 1TL.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss .
Going concern
The company ceased to trade on 17th June 2024
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
Goodwill
-
10% straight line
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment
-
25% reducing balance
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2023: 2 ).
5. Intangible assets
Goodwill
£
Cost
At 1 July 2023
85,000
Additions
Disposals of previously acquired businesses
( 85,000)
--------
At 30 June 2024
--------
Amortisation
At 1 July 2023
70,000
Charge for the year
Disposals of previously acquired businesses
( 70,000)
--------
At 30 June 2024
--------
Carrying amount
At 30 June 2024
--------
At 30 June 2023
15,000
--------
6. Tangible assets
Equipment
Total
£
£
Cost
At 1 July 2023
10,000
10,000
Disposals
( 10,000)
( 10,000)
--------
--------
At 30 June 2024
--------
--------
Depreciation
At 1 July 2023
9,999
9,999
Disposals
( 9,999)
( 9,999)
--------
--------
At 30 June 2024
--------
--------
Carrying amount
At 30 June 2024
--------
--------
At 30 June 2023
1
1
--------
--------
7. Creditors: amounts falling due within one year
2024
2023
£
£
Social security and other taxes
8,122
Other creditors
18,071
3,331
--------
-------
26,193
3,331
--------
-------
8. Controlling party
The company is under the control of the directors.