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Reports Dated : 11/04/2025 Registered Number: 10916631
England and Wales

 

 

 

PER & KOR LTD.


Abridged Accounts
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
  2024   2023
    £ £   £ £
Current assets 4,004      4,803   
Creditors: amount falling due within one year (3,194)     (8,627)  
Net current assets   810      (3,824)
Total assets less current liabilities   810      (3,824)
Creditors: amount falling due after more than one year   (25,025)     (20,873)
Net assets   (24,215)     (24,697)
 

         
Capital and reserves   (24,215)     (24,697)
 
NOTES TO THE ACCOUNTS

General Information
PER & KOR LTD. is a private company, limited by shares, registered in England and Wales, registration number 10916631, registration address 362 Gloucester Road, Horfield, Bristol, BS7 8TP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery etc 20 % straight line
2.

Intangible fixed assets

Cost Goodwill - amortization at 15%   Total
  £   £
At 01 September 2023 17,500    17,500 
Additions  
Disposals  
At 31 August 2024 17,500    17,500 
Amortisation
At 01 September 2023 17,500    17,500 
Charge for year  
On disposals  
At 31 August 2024 17,500    17,500 
Net book values
At 31 August 2024  
At 31 August 2023  


3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 September 2023 8,675    8,675 
Additions  
Disposals  
At 31 August 2024 8,675    8,675 
Depreciation
At 01 September 2023 8,675    8,675 
Charge for year  
On disposals  
At 31 August 2024 8,675    8,675 
Net book values
Closing balance as at 31 August 2024  
Opening balance as at 01 September 2023  


4.

Staff Costs

     

5.

Average number of employees

Average number of employees during the year was 2 (2023 : 3).


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.
The financial statements were approved by the director on 11 April 2025 and were signed by:


--------------------------------
Choi Seung Hee
Director
1