2023-01-042024-01-312024-01-31false14570682PERFECTLY UNIQUE SERVICES 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PERFECTLY UNIQUE SERVICES LTD

Registered Number
14570682
(England and Wales)

Unaudited Financial Statements for the Period ended
31 January 2024

PERFECTLY UNIQUE SERVICES LTD
Company Information
for the period from 4 January 2023 to 31 January 2024

Directors

SPALL, Charlie Michael
SPALL, Hayley Pearl
SPENCER-LAITT, Jenny May

Registered Address

S4 The Plaza
1 The Rutherford Park, Great Notley
Braintree
CM77 7AU

Registered Number

14570682 (England and Wales)
PERFECTLY UNIQUE SERVICES LTD
Balance Sheet as at
31 January 2024

Notes

2024

£

£

Fixed assets
Tangible assets32,847
Investments41
2,848
Current assets
Debtors5197,675
Cash at bank and on hand19,491
217,166
Creditors amounts falling due within one year6(183,316)
Net current assets (liabilities)33,850
Total assets less current liabilities36,698
Net assets36,698
Capital and reserves
Profit and loss account36,698
Shareholders' funds36,698
The financial statements were approved and authorised for issue by the Board of Directors on 2 October 2024, and are signed on its behalf by:
SPENCER-LAITT, Jenny May
Director
Registered Company No. 14570682
PERFECTLY UNIQUE SERVICES LTD
Notes to the Financial Statements
for the period ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery4
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses.
2.Average number of employees

2024
Average number of employees during the year14
3.Tangible fixed assets

Vehicles

Total

££
Cost or valuation
Additions3,4173,417
At 31 January 243,4173,417
Depreciation and impairment
Charge for year570570
At 31 January 24570570
Net book value
At 31 January 242,8472,847
At 03 January 23--
4.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
Additions11
At 31 January 2411
Net book value
At 31 January 2411

Notes

1Investments in group undertakings and participating interests
5.Debtors: amounts due within one year

2024

£
Trade debtors / trade receivables153,865
Prepayments and accrued income43,810
Total197,675
6.Creditors: amounts due within one year

2024

£
Trade creditors / trade payables29,432
Bank borrowings and overdrafts82
Amounts owed to related parties35,628
Taxation and social security95,175
Accrued liabilities and deferred income22,999
Total183,316
7.Related party transactions
During the period H Spall, a director of the company, provided loans to the business totalling £38,457. The balance due to the director at the balance sheet date was £35,628. This balance is interest free and repayable on demand. During the period the company obtained services from members of the directors close family totalling £62,795. These services were undertaken on an arms length commerical basis.