REGISTERED NUMBER: 04992017 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

Perdune Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs N S T Hardy

SECRETARY:

Mrs N S T Hardy

REGISTERED OFFICE:

Northfield House

Shurdington Road

Bentham

Cheltenham

Gloucestershire

GL51 4UA

REGISTERED NUMBER:

04992017 (England and Wales)

ACCOUNTANTS:

ARC & Co. Accountants Limited

Northfield House

Shurdington Road

Bentham

Cheltenham

Gloucestershire

GL51 4UA

FIXED ASSETS

Tangible assets

4

-

7,915

CURRENT ASSETS

Debtors

5

68

24,309

Cash at bank

193

2,705

261

27,014

CREDITORS

Amounts falling due within one year

6

1

13,499

NET CURRENT ASSETS

260

13,515

TOTAL ASSETS LESS CURRENT LIABILITIES

260

21,430

CREDITORS

Amounts falling due after more than one year

7

(13,177

)

(20,756

)

ACCRUALS AND DEFERRED INCOME

(1,500

)

-

NET (LIABILITIES)/ASSETS

(14,417

)

674

CAPITAL AND RESERVES

Called up share capital

8

200

200

Retained earnings

9

(14,617

)

474

SHAREHOLDERS' FUNDS

(14,417

)

674

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 30 September 2025 and were signed by:

Mrs N S T Hardy - Director

1.	STATUTORY INFORMATION

Perdune Ltd 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.

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 is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 2 ).

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 July 2024

14,500

649

15,149

Disposals

(14,500

)

(649

)

(15,149

)

At 30 June 2025

-

-

-

DEPRECIATION

At 1 July 2024

6,860

374

7,234

Charge for year

1,751

83

1,834

Eliminated on disposal

(8,611

)

(457

)

(9,068

)

At 30 June 2025

-

-

-

NET BOOK VALUE

At 30 June 2025

-

-

-

At 30 June 2024

7,640

275

7,915

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

-

7,649

Other debtors

-

10,000

Directors' current accounts

-

3,670

Tax

68

-

Prepayments

-

2,990

68

24,309

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade creditors

-

9,181

Corporation tax

1

1,614

Social security and other taxes

-

2

VAT

-

19

Credit card

-

374

Accrued expenses

-

2,309

1

13,499

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans

13,177

20,756

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.25

30.6.24

value:

£

£

100

Ordinary A

£1

100

100

100

Ordinary B

£1

100

100

200

200

9.

RESERVES

Retained

earnings

£

At 1 July 2024

474

Deficit for the year

(15,091

)

At 30 June 2025

(14,617

)

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

30.6.25

30.6.24

£

£

Mr I Hardy (Deceased)

Balance outstanding at start of year

3,670

12,536

Amounts repaid

(3,670

)

(8,866

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

3,670

Interest has been charged on the overdrawn amounts at the appropriate rates.

11.	ULTIMATE CONTROLLING PARTY

Mr I Hardy (deceased) and Mrs N S T Hardy, being husband and wife, are the ultimate controlling party by virtue of their holding all of the company's issued share capital.