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Registration number: 06636783

Pera Holdings Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 October 2024

 

Pera Holdings Limited

Contents

Balance Sheet

1 to 2

Notes to the Unaudited Financial Statements

3 to 9

 

Pera Holdings Limited

(Registration number: 06636783)
Balance Sheet as at 31 October 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

5

1,107,655

1,117,562

Current assets

 

Debtors

6

484,329

515,418

Investments

7

-

1,137

Cash at bank and in hand

 

5,799

194,878

 

490,128

711,433

Creditors: Amounts falling due within one year

8

(682,694)

(897,370)

Net current liabilities

 

(192,566)

(185,937)

Total assets less current liabilities

 

915,089

931,625

Provisions for liabilities

(109,199)

(79,551)

Net assets

 

805,890

852,074

Capital and reserves

 

Called up share capital

1,000

1,000

Share premium reserve

461,022

461,022

Other reserves

306,094

306,094

Retained earnings

37,774

83,958

Shareholders' funds

 

805,890

852,074

 

Pera Holdings Limited

(Registration number: 06636783)
Balance Sheet as at 31 October 2024

For the financial year ending 31 October 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; and

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

These financial statements have been prepared and 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 15 July 2025
 

.........................................
P Anthony
Director

 

Pera Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

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:
Suite I Windrush Court
Abingdon Business Park
Abingdon
Oxfordshire
OX14 1SY
United Kingdom

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.

Revenue recognition

Turnover represents amounts chargeable in respect of the provision of management and rent charges, net of value added tax.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

Pera Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

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.

Debtors

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

Trade creditors

Trade creditors are obligations to pay for services that have been acquired in the ordinary course of business from suppliers.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

 

Pera Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

3

Taxation

2024

2023

£

£

Corporation tax

-

-

Deferred tax

29,648

-

29,648

-

4

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

 

Pera Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

5

Tangible assets

Investment properties
£

Other property, plant and equipment
£

Total
£

Cost or valuation

At 1 November 2023

1,107,655

-

1,107,655

At 31 October 2024

1,107,655

-

1,107,655

Depreciation

Carrying amount

At 31 October 2024

1,107,655

-

1,107,655

At 31 October 2023

1,107,655

9,907

1,117,562

 

Pera Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

6

Debtors

Note

2024
£

2023
£

Amounts owed by related parties

9

484,329

489,537

Other debtors

 

-

25,881

 

484,329

515,418

7

Current asset investments

2024
£

2023
£

Other investments

-

1,137

8

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Amounts owed to related parties

9

35,691

35,691

Other creditors

 

647,003

861,679

 

682,694

897,370

 

Pera Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

9

Related party transactions

Transactions with the director

2024

At 1 November 2023
£

Advances to director
£

At 31 October 2024
£

P Anthony

Director loan account

(856,343)

213,200

(643,143)

2023

At 1 November 2022
£

Advances to director
£

Repayments by director
£

At 31 October 2023
£

P Anthony

Director loan account

6,100

556,530

(1,418,973)

(856,343)

Income and receivables from related parties

2024

Entities with joint control or significant influence
£

Amounts receivable from related party

484,329

2023

Entities with joint control or significant influence
£

Amounts receivable from related party

489,537

Expenditure with and payables to related parties

2024

Parent
£

Purchase of goods

35,691

Amounts payable to related party

35,691

2023

Parent
£

Purchase of goods

35,691

Amounts payable to related party

35,691

 

Pera Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

10

Parent and ultimate parent undertaking

The company's immediate parent is Perah Limited, incorporated in England and Wales.

 The ultimate controlling party is P Anthony.