REGISTERED NUMBER: 01368944 (England and Wales)

PERRY HEATH HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr R W Wesley

SECRETARY:

Mrs E M Wesley

REGISTERED OFFICE:

7 Tintern Close

Streetly

Sutton Coldfield

West Midlands

B74 2EL

REGISTERED NUMBER:

01368944 (England and Wales)

ACCOUNTANTS:

Wallace Crooke Walsall Limited

Chartered Accountants

Wallace House

20 Birmingham Road

Walsall

West Midlands

WS1 2LT

FIXED ASSETS

Investments

4

179,003

191,807

Investment property

5

502,293

502,293

681,296

694,100

CURRENT ASSETS

Debtors

6

-

21,967

Cash at bank

18,190

4,133

18,190

26,100

CREDITORS

Amounts falling due within one year

7

28,233

2,729

NET CURRENT (LIABILITIES)/ASSETS

(10,043

)

23,371

TOTAL ASSETS LESS CURRENT LIABILITIES

671,253

717,471

CAPITAL AND RESERVES

Called up share capital

8

38,646

38,646

Retained earnings

632,607

678,825

SHAREHOLDERS' FUNDS

671,253

717,471

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 September 2025 and were signed by:

Mr R W Wesley - Director

1.	STATUTORY INFORMATION

Perry Heath Holdings 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 as modified by the revaluation of certain assets.

The company's financial statements are individual entity financial statements.

The company's financial statements are presented in Sterling and all values are rounded to the nearest pound.

Preparation of consolidated financial statements

The financial statements contain information about Perry Heath Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

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

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Investments

Investments in equity shares which are publicly traded or where the fair value can be reliably measured are initially measured at their fair value, with change in fair value recognised in the income statement. Investments in equity shares where fair value can not be reliably measured are measured at cost less impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

Listed

undertakings

investments

Totals

£

£

£

COST OR VALUATION

At 1 April 2024

3,600

188,207

191,807

Additions

-

47,720

47,720

Disposals

-

(46,130

)

(46,130

)

Revaluations

-

(14,394

)

(14,394

)

At 31 March 2025

3,600

175,403

179,003

NET BOOK VALUE

At 31 March 2025

3,600

175,403

179,003

At 31 March 2024

3,600

188,207

191,807

Cost or valuation at 31 March 2025 is represented by:

Shares in

group

Listed

undertakings

investments

Totals

£

£

£

Valuation in 2025

-

8,734

8,734

Cost

3,600

166,669

170,269

3,600

175,403

179,003

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

502,293

NET BOOK VALUE

At 31 March 2025

502,293

At 31 March 2024

502,293

Fair value at 31 March 2025 is represented by:

£

Valuation in 2024

412,483

Cost

89,810

502,293

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

-

21,967

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

3,092

1,138

Taxation and social security

1,800

-

Other creditors

23,341

1,591

28,233

2,729

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

38,646

Ordinary shares

£1

38,646

38,646