2023-02-012024-01-312024-01-31false09232499PERITUS GROUP (UK) LIMITED2024-10-30iso4217:GBPxbrli:pure092324992023-02-01092324992024-01-31092324992023-02-012024-01-31092324992022-02-01092324992023-01-31092324992022-02-012023-01-3109232499bus:SmallEntities2023-02-012024-01-3109232499bus:AuditExempt-NoAccountantsReport2023-02-012024-01-3109232499bus:FullAccounts2023-02-012024-01-3109232499bus:PrivateLimitedCompanyLtd2023-02-012024-01-3109232499core:WithinOneYear2024-01-3109232499core:AfterOneYear2024-01-3109232499core:WithinOneYear2023-01-3109232499core:AfterOneYear2023-01-3109232499core:ShareCapital2024-01-3109232499core:SharePremium2024-01-3109232499core:RevaluationReserve2024-01-3109232499core:OtherReservesSubtotal2024-01-3109232499core:RetainedEarningsAccumulatedLosses2024-01-3109232499core:ShareCapital2023-01-3109232499core:SharePremium2023-01-3109232499core:RevaluationReserve2023-01-3109232499core:OtherReservesSubtotal2023-01-3109232499core:RetainedEarningsAccumulatedLosses2023-01-3109232499core:LandBuildings2024-01-3109232499core:PlantMachinery2024-01-3109232499core:Vehicles2024-01-3109232499core:FurnitureFittings2024-01-3109232499core:OfficeEquipment2024-01-3109232499core:NetGoodwill2024-01-3109232499core:IntangibleAssetsOtherThanGoodwill2024-01-3109232499core:ListedExchangeTraded2024-01-3109232499core:UnlistedNon-exchangeTraded2024-01-3109232499core:LandBuildings2023-01-3109232499core:PlantMachinery2023-01-3109232499core:Vehicles2023-01-3109232499core:FurnitureFittings2023-01-3109232499core:OfficeEquipment2023-01-3109232499core:NetGoodwill2023-01-3109232499core:IntangibleAssetsOtherThanGoodwill2023-01-3109232499core:ListedExchangeTraded2023-01-3109232499core:UnlistedNon-exchangeTraded2023-01-3109232499core:LandBuildings2023-02-012024-01-3109232499core:PlantMachinery2023-02-012024-01-3109232499core:Vehicles2023-02-012024-01-3109232499core:FurnitureFittings2023-02-012024-01-3109232499core:OfficeEquipment2023-02-012024-01-3109232499core:NetGoodwill2023-02-012024-01-3109232499core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3109232499core:ListedExchangeTraded2023-02-012024-01-3109232499core:UnlistedNon-exchangeTraded2023-02-012024-01-3109232499core:MoreThanFiveYears2023-02-012024-01-3109232499core:Non-currentFinancialInstruments2024-01-3109232499core:Non-currentFinancialInstruments2023-01-3109232499dpl:CostSales2023-02-012024-01-3109232499dpl:DistributionCosts2023-02-012024-01-3109232499core:LandBuildings2023-02-012024-01-3109232499core:PlantMachinery2023-02-012024-01-3109232499core:Vehicles2023-02-012024-01-3109232499core:FurnitureFittings2023-02-012024-01-3109232499core:OfficeEquipment2023-02-012024-01-3109232499dpl:AdministrativeExpenses2023-02-012024-01-3109232499core:NetGoodwill2023-02-012024-01-3109232499core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3109232499dpl:GroupUndertakings2023-02-012024-01-3109232499dpl:ParticipatingInterests2023-02-012024-01-3109232499dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-3109232499core:ListedExchangeTraded2023-02-012024-01-3109232499dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-3109232499core:UnlistedNon-exchangeTraded2023-02-012024-01-3109232499dpl:CostSales2022-02-012023-01-3109232499dpl:DistributionCosts2022-02-012023-01-3109232499core:LandBuildings2022-02-012023-01-3109232499core:PlantMachinery2022-02-012023-01-3109232499core:Vehicles2022-02-012023-01-3109232499core:FurnitureFittings2022-02-012023-01-3109232499core:OfficeEquipment2022-02-012023-01-3109232499dpl:AdministrativeExpenses2022-02-012023-01-3109232499core:NetGoodwill2022-02-012023-01-3109232499core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3109232499dpl:GroupUndertakings2022-02-012023-01-3109232499dpl:ParticipatingInterests2022-02-012023-01-3109232499dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3109232499core:ListedExchangeTraded2022-02-012023-01-3109232499dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3109232499core:UnlistedNon-exchangeTraded2022-02-012023-01-3109232499core:NetGoodwill2024-01-3109232499core:IntangibleAssetsOtherThanGoodwill2024-01-3109232499core:LandBuildings2024-01-3109232499core:PlantMachinery2024-01-3109232499core:Vehicles2024-01-3109232499core:FurnitureFittings2024-01-3109232499core:OfficeEquipment2024-01-3109232499core:AfterOneYear2024-01-3109232499core:WithinOneYear2024-01-3109232499core:ListedExchangeTraded2024-01-3109232499core:UnlistedNon-exchangeTraded2024-01-3109232499core:ShareCapital2024-01-3109232499core:SharePremium2024-01-3109232499core:RevaluationReserve2024-01-3109232499core:OtherReservesSubtotal2024-01-3109232499core:RetainedEarningsAccumulatedLosses2024-01-3109232499core:NetGoodwill2023-01-3109232499core:IntangibleAssetsOtherThanGoodwill2023-01-3109232499core:LandBuildings2023-01-3109232499core:PlantMachinery2023-01-3109232499core:Vehicles2023-01-3109232499core:FurnitureFittings2023-01-3109232499core:OfficeEquipment2023-01-3109232499core:AfterOneYear2023-01-3109232499core:WithinOneYear2023-01-3109232499core:ListedExch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PERITUS GROUP (UK) LIMITED

Registered Number
09232499
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

PERITUS GROUP (UK) LIMITED
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

BAKER, Darren William

Registered Address

1 Bankside The Watermark
Gateshead
NE11 9SY

Registered Number

09232499 (England and Wales)
PERITUS GROUP (UK) LIMITED
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Current assets
Debtors4320,664309,465
Current asset investments29,50029,000
Cash at bank and on hand173222
350,337338,687
Creditors amounts falling due within one year5(323,339)(323,388)
Net current assets (liabilities)26,99815,299
Total assets less current liabilities26,99815,299
Accruals and deferred income(540)(539)
Net assets26,45814,760
Capital and reserves
Called up share capital100100
Profit and loss account26,35814,660
Shareholders' funds26,45814,760
The financial statements were approved and authorised for issue by the Director on 30 October 2024, and are signed on its behalf by:
BAKER, Darren William
Director
Registered Company No. 09232499
PERITUS GROUP (UK) LIMITED
Notes to the Financial Statements
for the year 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).
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.
Dividend income
Dividend income is recognised when the right to receive payment is established.
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 machinery5
Fixtures and fittings5
Office Equipment5
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets
4.Debtors: amounts due within one year

2024

2023

££
Amounts owed by group undertakings320,664309,465
Total320,664309,465
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-49
Amounts owed to related parties323,145323,145
Taxation and social security194194
Total323,339323,388
6.Provisions for liabilities
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.