IRIS Accounts Production v25.2.0.378 00770834 Board of Directors 1.10.23 30.9.24 30.9.24 true false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00770834 2023-09-30 00770834 2024-09-30 00770834 2023-10-01 2024-09-30 00770834 2022-09-30 00770834 2022-10-01 2023-09-30 00770834 2023-09-30 00770834 ns15:EnglandWales 2023-10-01 2024-09-30 00770834 ns14:PoundSterling 2023-10-01 2024-09-30 00770834 ns10:Director1 2023-10-01 2024-09-30 00770834 ns10:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 00770834 ns10:SmallEntities 2023-10-01 2024-09-30 00770834 ns10:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 00770834 ns10:SmallCompaniesRegimeForDirectorsReport 2023-10-01 2024-09-30 00770834 ns10:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 00770834 ns10:FullAccounts 2023-10-01 2024-09-30 00770834 ns10:OrdinaryShareClass1 2023-10-01 2024-09-30 00770834 ns10:Director2 2023-10-01 2024-09-30 00770834 ns10:CompanySecretary1 2023-10-01 2024-09-30 00770834 ns10:RegisteredOffice 2023-10-01 2024-09-30 00770834 ns5:CurrentFinancialInstruments 2024-09-30 00770834 ns5:CurrentFinancialInstruments 2023-09-30 00770834 ns5:ShareCapital 2024-09-30 00770834 ns5:ShareCapital 2023-09-30 00770834 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 00770834 ns5:RetainedEarningsAccumulatedLosses 2023-09-30 00770834 ns5:PlantMachinery 2023-09-30 00770834 ns5:PlantMachinery 2023-10-01 2024-09-30 00770834 ns5:PlantMachinery 2024-09-30 00770834 ns5:PlantMachinery 2023-09-30 00770834 ns5:CostValuation 2023-09-30 00770834 ns5:AdditionsToInvestments 2024-09-30 00770834 ns5:DisposalsRepaymentsInvestments 2024-09-30 00770834 ns5:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-09-30 00770834 ns5:CostValuation 2024-09-30 00770834 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 00770834 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2023-09-30 00770834 ns10:OrdinaryShareClass1 2024-09-30

REGISTERED NUMBER: 00770834 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2024 |

| FOR |

| PERRY PUBLICATIONS LIMITED |

PERRY PUBLICATIONS LIMITED (REGISTERED NUMBER: 00770834)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

PERRY PUBLICATIONS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2024

| DIRECTORS: | J D Gregory

| R A Oury

| SECRETARY: | Mrs M P Oury

| REGISTERED OFFICE: | 10 John Street

| London

| WC1N 2EB

| REGISTERED NUMBER: | 00770834 (England and Wales)

| ACCOUNTANTS: | Oury Clark Chartered Accountants

| Herschel House

| 58 Herschel Street

| Slough

| Berkshire

| SL1 1PG

PERRY PUBLICATIONS LIMITED (REGISTERED NUMBER: 00770834)

BALANCE SHEET

30 SEPTEMBER 2024

| 30.9.24 | 30.9.23 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 451 |  | 3,354 |  |

Investments | 5 | 13,220 |  | 56,707 |  |

13,671 |  | 60,061 |  |

CURRENT ASSETS

Debtors | 6 | 93,358 |  | 137,887 |  |

Cash at bank | 170,082 |  | 199,644 |  |

263,440 |  | 337,531 |  |

CREDITORS

Amounts falling due within one year | 7 | 146,261 |  | 293,580 |  |

NET CURRENT ASSETS | 117,179 |  | 43,951 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 130,850 |  | 104,012 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 10,000 |  | 10,000 |  |

Retained earnings | 120,850 |  | 94,012 |  |

SHAREHOLDERS' FUNDS | 130,850 |  | 104,012 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2025 and were signed on its behalf by:

J D Gregory - Director

PERRY PUBLICATIONS LIMITED (REGISTERED NUMBER: 00770834)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. | STATUTORY INFORMATION

| Perry Publications Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| After making enquiries, the directors have reasonable expectation that the company has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future, being a period in excess of 12 months from the date these financial statements were approved. Accordingly they continue to adopt the going concern basis in preparing the financial statements.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation of tangible fixed assets is provided on the straight line basis over their expected useful lives at the following rates per annum:

| Computer equipment 33%

| Office equipment 25%

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

| Foreign currencies

| Assets and liabilities denominated in foreign currencies are translated into sterling at rates of exchange ruling at the year end. Revenue items are translated at the average rates for the year. All exchange rate differences on transactions during the year are dealt with in the profit and loss account.

PERRY PUBLICATIONS LIMITED (REGISTERED NUMBER: 00770834)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2024

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Investment in subsidiaries

| Investments in subsidiaries are carried at cost less impairment.

| Group accounts

| Exemption has been taken from the requirement to prepare group accounts under the Companies Act 2006 on the basis that the company belongs to a small sized group as defined in the Companies Act 2006.

| Basic financial instruments

| Basic Financial Instruments as covered by Section 11 of FRS 102 (Section 1A) are measured at amortised cost. The company does not have any Other Financial Instrument as covered by Section 12 of FRS 102 (Section 1A).

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2023 - 8 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 October 2023 | 410,367 |  |

| Disposals | (3,767 | ) |

| At 30 September 2024 | 406,600 |  |

| DEPRECIATION

| At 1 October 2023 | 407,013 |  |

| Charge for year | 1,637 |  |

| Eliminated on disposal | (2,501 | ) |

| At 30 September 2024 | 406,149 |  |

| NET BOOK VALUE

| At 30 September 2024 | 451 |  |

| At 30 September 2023 | 3,354 |  |

PERRY PUBLICATIONS LIMITED (REGISTERED NUMBER: 00770834)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2024

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 October 2023 | 56,707 |  |

| Additions | 100 |  |

| Disposals | (7,201 | ) |

| Impairments | (36,386 | ) |

| At 30 September 2024 | 13,220 |  |

| NET BOOK VALUE

| At 30 September 2024 | 13,220 |  |

| At 30 September 2023 | 56,707 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.24 |  | 30.9.23

£ | £ |

| Trade debtors | 62,597 |  | 102,466 |  |

| Amounts owed by group undertakings | - |  | 18,949 |  |

| VAT | 11,066 |  | - |  |

| Prepayments and accrued income | 19,695 |  | 16,472 |  |

93,358 |  | 137,887 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.24 |  | 30.9.23

£ | £ |

| Trade creditors | 22,999 |  | 73,966 |  |

| Amounts owed to group undertakings | 61,013 |  | 82,992 |  |

| VAT | - |  | 753 |  |

| Other creditors | 13,594 |  | 13,648 |  |

| Deferred income | - |  | 105,493 |  |

| Directors' current accounts | 20,055 |  | 13,933 |  |

| Accrued expenses | 28,600 |  | 2,795 |  |

146,261 |  | 293,580 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.24 |  | 30.9.23

| value: | £ | £ |

| 10,000 | Ordinary | £1 | 10,000 |  | 10,000 |  |

9. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is J Gregory by virtue of his 69% ownership of the ordinary share capital of the ultimate parent company, Panacea Media Limited.