2023-01-01 03742088 2023-12-31 03742088 2023-01-01 2023-12-31 03742088 2022-12-31 03742088 2022-01-01 2022-12-31 03742088 uk-core:WithinOneYear 2022-12-31 03742088 uk-core:WithinOneYear 2023-12-31 03742088 uk-core:ShareCapital 2023-12-31 03742088 uk-core:ShareCapital 2022-12-31 03742088 uk-core:RetainedEarningsAccumulatedLosses 2023-12-31 03742088 uk-core:RetainedEarningsAccumulatedLosses 2022-12-31 03742088 uk-bus:Director1 2023-01-01 2023-12-31 03742088 uk-core:Buildings 2023-01-01 2023-12-31 03742088 uk-core:ToolsEquipment 2023-01-01 2023-12-31 03742088 uk-core:FurnitureFittings 2023-01-01 2023-12-31 03742088 uk-core:ToolsEquipment 2022-12-31 03742088 uk-core:FurnitureFittings 2022-12-31 03742088 uk-core:Buildings 2022-12-31 03742088 uk-core:Buildings 2023-12-31 03742088 uk-core:FurnitureFittings 2023-12-31 03742088 uk-core:ToolsEquipment 2023-12-31 iso4217:GBP xbrli:pure 03742088 uk-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 03742088 uk-bus:FRS102 2023-01-01 2023-12-31 03742088 uk-bus:FilletedAccounts 2023-01-01 2023-12-31 03742088 uk-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31
Persora Limited
Registered Number:03742088
For the year ended 31 December 2023
England and Wales
Unaudited Financial Statements
2
For the year ended 31 December 2023
Persora Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
03742088
As at 31 December 2023
Persora Limited
Statement of Financial Position
£
£
2022
2023
Notes
Current assets
Inventories
25,000
24,437
3
Trade and other receivables
32,277
50,663
4
28,510
Cash and cash equivalents
19,078
94,178
85,787
Trade and other payables: amounts falling due within one year
(233,812)
(254,176)
5
(148,025)
(159,998)
Net current liabilities
Total assets less current liabilities
(159,998)
(148,025)
(159,998)
Net liabilities
(148,025)
Capital and reserves
Called up share capital
4
4
Retained earnings
(160,002)
(148,029)
(159,998)
(148,025)
Shareholders' funds
For the year ended 31 December 2023 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 December 2023 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his 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.
Mr Stephen Anthony Hyde Director
These financial statements were approved and authorised for issue by the Board on 25 September 2024 and were signed by:
The notes form part of these financial statements
1 of 3
4
For the year ended 31 December 2023
Persora Limited
Notes to the Financial Statements
Statutory Information
Persora Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number
03742088.
Registered address:
29 High Street
Pershore
Worcestershire
WR10 1AA
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment
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
15% Straight line
33% Straight line
Computer equipment
20% Straight line
Fixtures and fittings
Inventories
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.
2. Property, plant and equipment
Total
Computer
equipment
Fixtures and
fittings
Land and
buildings
£
£
£
£
Cost or valuation
At 01 January 2023
203,441
12,225
39,626
151,590
At 31 December 2023
151,590
39,626
12,225
203,441
Provision for depreciation and impairment
At 01 January 2023
203,441
12,225
39,626
151,590
At 31 December 2023
203,441
12,225
39,626
151,590
At 31 December 2023
Net book value
-
-
-
-
At 31 December 2022
-
-
-
-
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5
For the year ended 31 December 2023
Persora Limited
Notes to the Financial Statements Continued
3. Inventories
2022
2023
£
£
Stocks
24,437
25,000
4. Trade and other receivables
2022
2023
£
£
Other debtors
50,663
32,277
5. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Trade creditors
1,547
2,777
Taxation and social security
8,281
1,495
Other creditors
244,348
229,540
254,176
233,812
6. Average number of persons employed
During the year the average number of employees was 1.
7. Transition to FRS 102
The principal accounting polices applied in the preparation of the financial statements are set out above. These policies have
been consistently applied to all the years presented, unless otherwise stated. No changes have arisen as a result of the
transition to Section 1A of Financial Reporting Standard 102.
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