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Registered number: 09076878
Peritect Ltd
Unaudited Financial Statements
For The Year Ended 28 June 2024
SLS Accountants Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09076878
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,737 14,350
11,737 14,350
CURRENT ASSETS
Stocks 5 86,733 94,441
Debtors 6 24,378 22,885
Cash at bank and in hand 47,816 7,746
158,927 125,072
Creditors: Amounts Falling Due Within One Year 7 (109,878 ) (72,059 )
NET CURRENT ASSETS (LIABILITIES) 49,049 53,013
TOTAL ASSETS LESS CURRENT LIABILITIES 60,786 67,363
Creditors: Amounts Falling Due After More Than One Year 8 (166,411 ) (176,481 )
NET LIABILITIES (105,625 ) (109,118 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (105,725 ) (109,218 )
SHAREHOLDERS' FUNDS (105,625) (109,118)
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For the year ending 28 June 2024 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Fiona Talwar-Lomberg
Director
27/03/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Peritect Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09076878 . The registered office is Lower Brimscombe Mills, Stroud, Gloucestershire, GL5 2SB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on cost
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 29 June 2023 4,241 47,822 4,137 5,943 62,143
As at 28 June 2024 4,241 47,822 4,137 5,943 62,143
Depreciation
As at 29 June 2023 - 38,564 3,401 5,828 47,793
Provided during the period - 2,314 184 115 2,613
As at 28 June 2024 - 40,878 3,585 5,943 50,406
Net Book Value
As at 28 June 2024 4,241 6,944 552 - 11,737
As at 29 June 2023 4,241 9,258 736 115 14,350
5. Stocks
2024 2023
£ £
Stock 86,733 94,441
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 10,605 11,472
Other debtors 13,773 11,413
24,378 22,885
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 3,322 5,065
Other creditors 95,206 62,379
Taxation and social security 11,350 4,615
109,878 72,059
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 17,912 27,982
Other creditors 148,499 148,499
166,411 176,481
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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