Registration number:
Pera Holdings Limited
for the Year Ended 31 October 2024
Pera Holdings Limited
Contents
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Balance Sheet |
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Notes to the Unaudited Financial Statements |
Pera Holdings Limited
(Registration number: 06636783)
Balance Sheet as at 31 October 2024
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Note |
2024 |
2023 |
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Fixed assets |
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Tangible assets |
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Current assets |
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Debtors |
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Investments |
- |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
( |
( |
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Net current liabilities |
( |
( |
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Total assets less current liabilities |
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Provisions for liabilities |
( |
( |
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Net assets |
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Capital and reserves |
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Called up share capital |
1,000 |
1,000 |
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Share premium reserve |
461,022 |
461,022 |
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Other reserves |
306,094 |
306,094 |
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Retained earnings |
37,774 |
83,958 |
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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:
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• |
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The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
Approved and authorised by the
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......................................... |
Pera Holdings Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024
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General information |
The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
United Kingdom
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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
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Taxation |
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2024 |
2023 |
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£ |
£ |
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Corporation tax |
- |
- |
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Deferred tax |
29,648 |
- |
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29,648 |
- |
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Staff numbers |
The average number of persons employed by the company (including the director) during the year, was
Pera Holdings Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024
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Tangible assets |
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Investment properties |
Other property, plant and equipment |
Total |
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Cost or valuation |
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At 1 November 2023 |
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- |
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At 31 October 2024 |
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- |
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Depreciation |
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Carrying amount |
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At 31 October 2024 |
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- |
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At 31 October 2023 |
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Pera Holdings Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024
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Debtors |
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Note |
2024 |
2023 |
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Amounts owed by related parties |
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Other debtors |
- |
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Current asset investments |
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2024 |
2023 |
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Other investments |
- |
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Creditors |
Creditors: amounts falling due within one year
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Note |
2024 |
2023 |
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Due within one year |
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Amounts owed to related parties |
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Other creditors |
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Pera Holdings Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024
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Related party transactions |
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Transactions with the director |
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2024 |
At 1 November 2023 |
Advances to director |
At 31 October 2024 |
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P Anthony |
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Director loan account |
( |
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( |
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2023 |
At 1 November 2022 |
Advances to director |
Repayments by director |
At 31 October 2023 |
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P Anthony |
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Director loan account |
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( |
( |
Income and receivables from related parties
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2024 |
Entities with joint control or significant influence |
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Amounts receivable from related party |
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2023 |
Entities with joint control or significant influence |
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Amounts receivable from related party |
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Expenditure with and payables to related parties
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2024 |
Parent |
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Purchase of goods |
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Amounts payable to related party |
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2023 |
Parent |
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Purchase of goods |
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Amounts payable to related party |
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Pera Holdings Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024
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Parent and ultimate parent undertaking |
The company's immediate parent is
The ultimate controlling party is