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Registered number: 13401681
Perfecta Group Ltd
Unaudited Financial Statements
For the Period 1 June 2024 to 31 March 2025
Velocity Accounting Solutions Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13401681
31 March 2025 31 May 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 620,895 143,362
620,895 143,362
CURRENT ASSETS
Debtors 5 688,426 513,918
Investments 6 100 -
Cash at bank and in hand 32,847 7,180
721,373 521,098
Creditors: Amounts Falling Due Within One Year 7 (243,312 ) (69,211 )
NET CURRENT ASSETS (LIABILITIES) 478,061 451,887
TOTAL ASSETS LESS CURRENT LIABILITIES 1,098,956 595,249
Creditors: Amounts Falling Due After More Than One Year 8 (418,513 ) (52,916 )
NET ASSETS 680,443 542,333
CAPITAL AND RESERVES
Called up share capital 10 51 51
Profit and Loss Account 680,392 542,282
SHAREHOLDERS' FUNDS 680,443 542,333
Page 1
Page 2
For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Carl Siddall
Director
26/06/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Perfecta Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13401681 . The registered office is Perfecta Group Ltd, Shawfield Road, Barnsley, S71 3HS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2024: NIL)
- -
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 June 2024 - 230,874 230,874
Additions 69,020 550,915 619,935
Disposals - (66,990 ) (66,990 )
As at 31 March 2025 69,020 714,799 783,819
...CONTINUED
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Page 4
Depreciation
As at 1 June 2024 - 87,512 87,512
Provided during the period 8,628 91,556 100,184
Disposals - (24,772 ) (24,772 )
As at 31 March 2025 8,628 154,296 162,924
Net Book Value
As at 31 March 2025 60,392 560,503 620,895
As at 1 June 2024 - 143,362 143,362
5. Debtors
31 March 2025 31 May 2024
£ £
Due within one year
Trade debtors 195,508 -
Amounts owed by group undertakings 492,918 513,918
688,426 513,918
6. Current Asset Investments
31 March 2025 31 May 2024
£ £
Shares in subsidiaries 100 -
7. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 May 2024
£ £
Net obligations under finance lease and hire purchase contracts 184,603 62,176
Trade creditors 408 121
Amounts owed to group undertakings 7,100 -
Other creditors 2,785 5,283
Taxation and social security 48,416 1,631
243,312 69,211
8. Creditors: Amounts Falling Due After More Than One Year
31 March 2025 31 May 2024
£ £
Net obligations under finance lease and hire purchase contracts 418,513 52,916
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Page 5
9. Obligations Under Finance Leases and Hire Purchase
31 March 2025 31 May 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 184,603 62,176
Later than one year and not later than five years 418,513 52,916
603,116 115,092
603,116 115,092
10. Share Capital
31 March 2025 31 May 2024
£ £
Allotted, Called up and fully paid 51 51
Page 5