1 January 2023 false No description of principal activity Taxfiler 2024.6 13028187business:PrivateLimitedCompanyLtd2023-01-012023-12-31 130281872022-12-31 130281872023-01-012023-12-31 13028187business:AuditExempt-NoAccountantsReport2023-01-012023-12-31 13028187business:FilletedAccounts2023-01-012023-12-31 130281872023-12-31 13028187business:Director12023-01-012023-12-31 13028187business:RegisteredOffice2023-01-012023-12-31 130281872022-12-31 13028187core:WithinOneYear2023-12-31 13028187core:WithinOneYear2022-12-31 13028187core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 13028187core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 13028187core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 13028187core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 13028187core:PreviouslyStatedAmount2023-12-31 13028187core:PreviouslyStatedAmount2022-12-31 13028187business:SmallEntities2023-01-012023-12-31 13028187countries:EnglandWales2023-01-012023-12-31 13028187core:ComputerEquipment2023-01-012023-12-31 13028187core:ComputerEquipment2022-12-31 13028187core:ComputerEquipment2023-12-31 13028187core:AfterOneYear2023-12-31 13028187core:AfterOneYear2022-12-31 130281872022-01-012022-12-31 iso4217:GBP xbrli:pure
Company Registration No. 13028187 (England and Wales)
Perception Software & Services Ltd Unaudited accounts for the year ended 31 December 2023
Perception Software & Services Ltd Unaudited accounts Contents
Page
- 2 -
Perception Software & Services Ltd Company Information for the year ended 31 December 2023
Director
Andrew Kirk
Company Number
13028187 (England and Wales)
Registered Office
The Granary Framfield Road Buxted East Sussex TN22 4LF
- 3 -
Perception Software & Services Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
228 
342 
Current assets
Debtors
30,440 
27,645 
Cash at bank and in hand
10,052 
17,499 
40,492 
45,144 
Creditors: amounts falling due within one year
(37,430)
(39,521)
Net current assets
3,062 
5,623 
Net assets
3,290 
5,965 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
3,289 
5,964 
Shareholders' funds
3,290 
5,965 
For the year ending 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 December 2024 and were signed on its behalf by
Andrew Kirk Director Company Registration No. 13028187
- 4 -
Perception Software & Services Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Perception Software & Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 13028187. The registered office is The Granary, Framfield Road, Buxted, East Sussex, TN22 4LF.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% reducing balance basis
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 January 2023
608 
At 31 December 2023
608 
Depreciation
At 1 January 2023
266 
Charge for the year
114 
At 31 December 2023
380 
Net book value
At 31 December 2023
228 
At 31 December 2022
342 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
28,790 
27,645 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
1,650 
- 
- 5 -
Perception Software & Services Ltd Notes to the Accounts for the year ended 31 December 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
69,244 
42,829 
Amounts owed to group undertakings and other participating interests
- 
2,000 
Taxes and social security
64,800 
20,365 
Loans from directors
(97,444)
(27,003)
Accruals
830 
1,330 
37,430 
39,521 
7
Average number of employees
During the year the average number of employees was 4 (2022: 4).
- 6 -