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Registration number: 13849322

Peratera UK Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 March 2025

 

Peratera UK Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 5

 

Peratera UK Limited

Company Information

Directors:

Mr D Savtchenko

Mr P Bruce

Registered office:

Savoy House
Savoy Circus
London
W3 7DA

Registered number:

13849322

Accountants:

Wem & Co
Chartered Accountants
Savoy House
Savoy Circus
London
W3 7DA

 

Peratera UK Limited

(Registration number: 13849322)
Balance Sheet as at 31 March 2025

Note

31.03.25

31.03.24

   

£

£

£

£

CURRENT ASSETS

   

 

Debtors

4

 

3,560

 

-

Cash at bank and in hand

   

25,426

 

30,840

   

28,986

 

30,840

CREDITORS

   

 

Creditors within 1yr

5

 

30,453

 

16,540

Net (liabilities)/assets

   

(1,467)

 

14,300

CAPITAL AND RESERVES

   

 

Called up share capital

 

50,000

 

50,000

Profit and loss account

 

(51,467)

 

(35,700)

Shareholders' (deficit)/funds

   

(1,467)

 

14,300

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Directors' 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; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 June 2025

.........................................
Mr D Savtchenko
Director

 

Peratera UK Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1.

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Savoy House
Savoy Circus
London
W3 7DA
England

These financial statements were authorised for issue by the Board on 16 June 2025.

2.

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentational currency is Pound Sterling (£).

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

Peratera UK Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

2

Accounting policies (continued)

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3.

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

4.

Debtors

Current

31.03.25
£

31.03.24
£

Prepayments

1,917

-

Other debtors

1,643

-

 

3,560

-

 

Peratera UK Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

5.

Creditors

Creditors: amounts falling due within one year

31.03.25
£

31.03.24
£

Due within one year

Accruals and deferred income

1,440

1,440

Other creditors

29,013

15,100

30,453

16,540

Included in other creditors is the amount owed to the company's director on which no interest and repayment terms have been set.