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REGISTERED NUMBER: 06390169 (England and Wales)














Financial Statements for the Year Ended 30 April 2024

for

Perception Events Ltd

Perception Events Ltd (Registered number: 06390169)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Perception Events Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mr G Hawke
Mr S Johnson
Mr P O'Donnell





REGISTERED OFFICE: The Retreat
406 Roding Lane South
Woodford Green
Essex
IG8 8EY





REGISTERED NUMBER: 06390169 (England and Wales)





ACCOUNTANTS: Nordens
The Retreat
406 Roding Lane South
Woodford Green
Essex
IG8 8EY

Perception Events Ltd (Registered number: 06390169)

Statement of Financial Position
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 50,845 50,990

CURRENT ASSETS
Debtors 5 354,269 307,097
Cash at bank 121,832 177,258
476,101 484,355
CREDITORS
Amounts falling due within one year 6 386,398 321,702
NET CURRENT ASSETS 89,703 162,653
TOTAL ASSETS LESS CURRENT LIABILITIES 140,548 213,643

CREDITORS
Amounts falling due after more than one
year

7

(95,833

)

(145,833

)

PROVISIONS FOR LIABILITIES (46 ) -
NET ASSETS 44,669 67,810

CAPITAL AND RESERVES
Called up share capital 1,504 1,500
Retained earnings 43,165 66,310
SHAREHOLDERS' FUNDS 44,669 67,810

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

Perception Events Ltd (Registered number: 06390169)

Statement of Financial Position - continued
30 April 2024


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 4 September 2024 and were signed on its behalf by:





Mr S Johnson - Director


Perception Events Ltd (Registered number: 06390169)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Perception Events 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2023 - 12 ) .

Perception Events Ltd (Registered number: 06390169)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 May 2023 64,863 91,492 156,355
Additions 9,987 2,482 12,469
At 30 April 2024 74,850 93,974 168,824
DEPRECIATION
At 1 May 2023 42,345 63,020 105,365
Charge for year 4,876 7,738 12,614
At 30 April 2024 47,221 70,758 117,979
NET BOOK VALUE
At 30 April 2024 27,629 23,216 50,845
At 30 April 2023 22,518 28,472 50,990

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 185,977 254,435
Amounts owed by group undertakings 168,292 28,448
Other debtors - 24,214
354,269 307,097

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 50,000 50,000
Trade creditors 159,118 148,507
Amounts owed to group undertakings 1,582 -
Tax 67,782 58,306
Social security and other taxes 6,126 11,413
VAT 84,553 44,032
Other creditors 10,424 -
Credit card 6,364 2,700
Directors' current accounts 449 1,265
Accrued expenses - 5,479
386,398 321,702

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans - 2-5 years 95,833 145,833

Perception Events Ltd (Registered number: 06390169)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

8. RELATED PARTY DISCLOSURES

The directors, Mr S Johnson, Mr P O'Donnell and Mr G Hawke, are considered to be the key management personnel.