| Perissa Consulting Limited |
| Registered number: |
12340003 |
| Balance Sheet |
| as at 30 April 2024 |
|
| Notes |
|
|
2024 |
|
|
2023 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
2,767 |
|
|
1,016 |
|
| Current assets |
| Debtors |
4 |
|
8,557 |
|
|
17,303 |
| Cash at bank and in hand |
|
|
83,670 |
|
|
70,433 |
|
|
|
92,227 |
|
|
87,736 |
|
| Creditors: amounts falling due within one year |
5 |
|
(40,704) |
|
|
(34,778) |
|
| Net current assets |
|
|
|
51,523 |
|
|
52,958 |
|
| Net assets |
|
|
|
54,290 |
|
|
53,974 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
1 |
|
|
1 |
| Profit and loss account |
|
|
|
54,289 |
|
|
53,973 |
|
| Shareholders' funds |
|
|
|
54,290 |
|
|
53,974 |
|
|
|
|
|
|
|
|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Mr S Jefferson |
| Director |
| Approved by the board on 7 April 2025 |
|
| Perissa Consulting Limited |
| Notes to the Accounts |
| for the year ended 30 April 2024 |
|
|
| 1 |
Accounting policies |
|
|
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
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. |
|
|
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. |
|
|
| 2 |
Employees |
2024 |
|
2023 |
| Number |
Number |
|
|
Average number of persons employed by the company |
1 |
|
1 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery etc |
| £ |
|
Cost |
|
At 1 May 2023 |
1,620 |
|
Additions |
2,875 |
|
At 30 April 2024 |
4,495 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 May 2023 |
604 |
|
Charge for the year |
1,124 |
|
At 30 April 2024 |
1,728 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 April 2024 |
2,767 |
|
At 30 April 2023 |
1,016 |
|
|
| 4 |
Debtors |
2024 |
|
2023 |
| £ |
£ |
|
|
Trade debtors |
8,557 |
|
17,303 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2024 |
|
2023 |
| £ |
£ |
|
|
Taxation and social security costs |
7,635 |
|
7,800 |
|
Other creditors |
33,069 |
|
26,978 |
|
|
|
|
|
|
40,704 |
|
34,778 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Other information |
|
|
Perissa Consulting Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
367 Chester Road |
|
Little Sutton |
|
Ellesmere Port |
|
Cheshire |
|
CH66 3RQ |