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Registered number: 03032712

Perkins Associates (UK) Limited

ACCOUNTS

FOR THE YEAR ENDED 31/12/2024

Prepared By:

Brieley Grimsdell Falconer Ltd

Chartered Tax Advisers and Accountants

14 Regent Street

Kimberley

Nottinghamshire

NG16 2LW

Perkins Associates (UK) Limited

ACCOUNTS

FOR THE YEAR ENDED 31/12/2024

DIRECTORS

Mr A A Perkins

SECRETARY

Mr S Perkins (resigned 6/3/17)

REGISTERED OFFICE

26 Station Road

Draycott

Derbys

DE72 3QB

COMPANY DETAILS

Private company limited by shares registered in EW - England and Wales, registered number 03032712

BANKERS

Yorkshire Bank, 28 St Peter's Street, Derby, DE1 1SL

ACCOUNTANTS

Brieley Grimsdell Falconer Ltd

Chartered Tax Advisers and Accountants

14 Regent Street

Kimberley

Nottinghamshire

NG16 2LW

Perkins Associates (UK) Limited

ACCOUNTS
FOR THEYEARENDED31/12/2024
CONTENTS
		Page
Directors' Report		-
Accountants' Report		-
Statement Of Comprehensive Income		-
Balance Sheet		3
Notes To The Accounts		4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account		-
Profit And Loss Account Summaries		-

Perkins Associates (UK) Limited

BALANCE SHEET AT 31/12/2024
						2024				2023
		Notes				£				£
FIXED ASSETS
Tangible assets		4				7,021				7,763
CURRENT ASSETS
Stock				20,609				22,771
Debtors		6		20,574				28,253
Cash at bank and in hand				76,120				115,474
				117,303				166,498
CREDITORS: Amounts falling due within one year		7		23,967				47,581
NET CURRENT ASSETS						93,336				118,917
TOTAL ASSETS LESS CURRENT LIABILITIES						100,357				126,680
PROVISIONS FOR LIABILITIES AND CHARGES		8				1,307				662
NET ASSETS						99,050				126,018
CAPITAL AND RESERVES
Called up share capital		9				1				1
Profit and loss account						99,049				126,017
SHAREHOLDERS' FUNDS						99,050				126,018
For the year ending 31/12/2024 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 26/09/2025 and signed on their behalf by
.............................
Mr A A Perkins
Director

Perkins Associates (UK) Limited

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31/12/2024

1. ACCOUNTING POLICIES

1a. Basis Of Accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Land And Buildings		reducing balance 20%
Fixtures and Fittings		reducing balance 15%
Equipment		reducing balance 20%

1c. Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Goodwill

Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

2. EMPLOYEES
				2024		2023
				No.		No.
Average number of employees				2		2

Perkins Associates (UK) Limited

3. INTANGIBLE FIXED ASSETS
		Purchased
		Goodwill		Total
		£		£
Cost
At 01/01/2024		127,000		127,000
At 31/12/2024		127,000		127,000
Depreciation
At 01/01/2024		127,000		127,000
At 31/12/2024		127,000		127,000
Net Book Amounts
At 31/12/2024		-		-

4. TANGIBLE FIXED ASSETS
		Land And		Plant and
		Buildings		Machinery Etc.		Total
		£		£		£
Cost
At 01/01/2024		2,550		53,698		56,248
Additions		-		1,013		1,013
At 31/12/2024		2,550		54,711		57,261
Depreciation
At 01/01/2024		2,369		46,116		48,485
For the year		36		1,719		1,755
At 31/12/2024		2,405		47,835		50,240
Net Book Amounts
At 31/12/2024		145		6,876		7,021
At 31/12/2023		181		7,582		7,763

5. STOCK				2024		2023
				£		£
Stock comprises:
Stock				20,609		22,771
				20,609		22,771

Perkins Associates (UK) Limited

6. DEBTORS				2024		2023
				£		£
Amounts falling due within one year:
Trade debtors				15,081		26,653
VAT				-		1,600
Other Tax				3,934		-
Other debtors				1,559		-
				20,574		28,253

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2024		2023
				£		£
UK corporation tax				-		19,935
VAT				843		-
Directors current account				3,443		5,380
Bank Loan				11,662		20,066
Trade creditors				5,819		-
Accruals				2,200		2,200
				23,967		47,581

8. PROVISIONS FOR LIABILITIES				2024		2023
				£		£
Deferred taxation				1,307		662
				1,307		662

9. SHARE CAPITAL				2024		2023
				£		£
Allotted, issued and fully paid:
1 Ordinary shares of £1 each				1		1
				1		1

Perkins Associates (UK) Limited

10. CONTROLLING PARTY

The company is controlled by the director, Mr A A Perkins, who owns all of the issued share capital of the company.

11. RELATED PARTY TRANSACTIONS

Dividends paid to directors in their capacity as shareholders during the year included £3,450 to Mr A A Perkins (2023: £1,000).