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PERIDOT FOCUS LIMITED

Registered Number
09754562
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

PERIDOT FOCUS LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

A BAGGETT
D BAGGETT

Company Secretary

AURIA ACCOUNTANCY LIMITED

Registered Address

C/O Auria
48 Warwick Street
London
W1B 5AW

Registered Number

09754562 (England and Wales)
PERIDOT FOCUS LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3-470
-470
Current assets
Debtors4270,73059,103
Cash at bank and on hand2,4206,639
273,15065,742
Creditors amounts falling due within one year5(489,519)(281,517)
Net current assets (liabilities)(216,369)(215,775)
Total assets less current liabilities(216,369)(215,305)
Net assets(216,369)(215,305)
Capital and reserves
Called up share capital22
Profit and loss account(216,371)(215,307)
Shareholders' funds(216,369)(215,305)
The financial statements were approved and authorised for issue by the Board of Directors on 1 April 2025, and are signed on its behalf by:
D BAGGETT
Director
Registered Company No. 09754562
PERIDOT FOCUS LIMITED
Notes to the Financial Statements
for the year ended 31 August 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.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
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.
Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 September 236,7956,795
At 31 August 246,7956,795
Depreciation and impairment
At 01 September 236,3256,325
Charge for year470470
At 31 August 246,7956,795
Net book value
At 31 August 24--
At 31 August 23470470
4.Debtors: amounts due within one year

2024

2023

££
Other debtors270,73059,103
Total270,73059,103
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-234
Other creditors486,819279,483
Accrued liabilities and deferred income2,7001,800
Total489,519281,517
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.