Company registration number 12520703 (England and Wales)
MT & TM PEREIRA LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
MT & TM PEREIRA LIMITED
COMPANY INFORMATION
Directors
Mrs T M Pereira
Mr M T Pereira
Company number
12520703
Registered office
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Starling Bank Limited
7th Floor
Norfolk House
St James's Square
London
SW1Y 4JR
MT & TM PEREIRA LIMITED
CONTENTS
Page
Accountants' report
1
Statement of income and retained earnings
2
Balance sheet
3
Notes to the financial statements
4 - 5
MT & TM PEREIRA LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MT & TM PEREIRA LIMITED FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of MT & TM Pereira Limited for the year ended 31 March 2025 which comprise the statement of income and retained earnings, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of MT & TM Pereira Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of MT & TM Pereira Limited and state those matters that we have agreed to state to the b oard of d irectors of MT & TM Pereira Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MT & TM Pereira Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that MT & TM Pereira Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of MT & TM Pereira Limited. You consider that MT & TM Pereira Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of MT & TM Pereira Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ormerod Rutter Limited
2 October 2025
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
MT & TM PEREIRA LIMITED
STATEMENT OF INCOME AND RETAINED EARNINGS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
2025
2024
£
£
Turnover
44,823
48,765
Administrative expenses
(3,137)
(3,112)
Operating profit
41,686
45,653
Interest receivable and similar income
18
18
Profit before taxation
41,704
45,671
Tax on profit
(7,924)
(8,677)
Profit for the financial year
33,780
36,994
Retained earnings brought forward
40,045
15,051
Dividends
(12,000)
(12,000)
Retained earnings carried forward
61,825
40,045
MT & TM PEREIRA LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 3 -
2025
2024
Notes
£
£
£
£
Current assets
Cash at bank and in hand
128,492
93,522
Creditors: amounts falling due within one year
3
(66,567)
(53,377)
Net current assets
61,925
40,145
Capital and reserves
Called up share capital
4
100
100
Profit and loss reserves
61,825
40,045
Total equity
61,925
40,145

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 2 October 2025 and are signed on its behalf by:
Mr M T Pereira
Director
Company registration number 12520703 (England and Wales)
MT & TM PEREIRA LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
1
Accounting policies
Company information

MT & TM Pereira Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Oakley, Kidderminster Road, Droitwich, Worcestershire, WR9 9AY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable services provided in the normal course of business.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.3
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

MT & TM PEREIRA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
252
-
0
Taxation and social security
7,888
8,660
Other creditors
58,427
44,717
66,567
53,377
4
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
60
60
60
60
Ordinary B of £1 each
40
40
40
40
100
100
100
100
5
Ultimate controlling party

The ultimate controlling party is Mr M T Pereira and Mrs T M Pereira.

2025-03-31 2024-04-01 false false false 02 October 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mrs T M Pereira Mr M T Pereira 12520703 2024-04-01 2025-03-31 12520703 bus:Director1 2024-04-01 2025-03-31 12520703 bus:Director2 2024-04-01 2025-03-31 12520703 bus:RegisteredOffice 2024-04-01 2025-03-31 12520703 bus:Agent1 2024-04-01 2025-03-31 12520703 2025-03-31 12520703 2023-04-01 2024-03-31 12520703 core:RetainedEarningsAccumulatedLosses 2024-03-31 12520703 core:RetainedEarningsAccumulatedLosses 2023-03-31 12520703 core:ShareCapital 2025-03-31 12520703 core:ShareCapital 2024-03-31 12520703 core:RetainedEarningsAccumulatedLosses 2025-03-31 12520703 core:RetainedEarningsAccumulatedLosses 2024-03-31 12520703 2024-03-31 12520703 core:ShareCapitalOrdinaryShareClass1 2025-03-31 12520703 core:ShareCapitalOrdinaryShareClass1 2024-03-31 12520703 core:ShareCapitalOrdinaryShareClass2 2025-03-31 12520703 core:ShareCapitalOrdinaryShareClass2 2024-03-31 12520703 core:ShareCapitalOrdinaryShares 2025-03-31 12520703 core:ShareCapitalOrdinaryShares 2024-03-31 12520703 core:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 12520703 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 12520703 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 12520703 core:CurrentFinancialInstruments 2025-03-31 12520703 core:CurrentFinancialInstruments 2024-03-31 12520703 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 12520703 bus:OrdinaryShareClass2 2024-04-01 2025-03-31 12520703 bus:OrdinaryShareClass1 2025-03-31 12520703 bus:OrdinaryShareClass1 2024-03-31 12520703 bus:OrdinaryShareClass2 2025-03-31 12520703 bus:OrdinaryShareClass2 2024-03-31 12520703 bus:AllOrdinaryShares 2025-03-31 12520703 bus:AllOrdinaryShares 2024-03-31 12520703 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12520703 bus:FRS102 2024-04-01 2025-03-31 12520703 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 12520703 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12520703 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP