IRIS Accounts Production v25.2.0.378 10236299 director 1.10.24 31.3.25 31.3.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10236299 2024-09-30 10236299 2025-03-31 10236299 2024-10-01 2025-03-31 10236299 2023-09-30 10236299 2023-10-01 2024-09-30 10236299 2024-09-30 10236299 ns15:EnglandWales 2024-10-01 2025-03-31 10236299 ns14:PoundSterling 2024-10-01 2025-03-31 10236299 ns10:Director1 2024-10-01 2025-03-31 10236299 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-03-31 10236299 ns10:SmallEntities 2024-10-01 2025-03-31 10236299 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-03-31 10236299 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-03-31 10236299 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-03-31 10236299 ns10:FullAccounts 2024-10-01 2025-03-31 10236299 ns10:RegisteredOffice 2024-10-01 2025-03-31 10236299 ns5:CurrentFinancialInstruments 2025-03-31 10236299 ns5:CurrentFinancialInstruments 2024-09-30 10236299 ns5:Non-currentFinancialInstruments 2025-03-31 10236299 ns5:Non-currentFinancialInstruments 2024-09-30 10236299 ns5:ShareCapital 2025-03-31 10236299 ns5:ShareCapital 2024-09-30 10236299 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 10236299 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 10236299 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 10236299 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 10236299 ns10:Director1 1 2024-09-30 10236299 ns10:Director1 1 2023-09-30 10236299 ns10:Director1 1 2024-10-01 2025-03-31 10236299 ns10:Director1 1 2023-10-01 2024-09-30 10236299 ns10:Director1 1 2025-03-31 10236299 ns10:Director1 1 2024-09-30

REGISTERED NUMBER: 10236299 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 OCTOBER 2024 TO 31 MARCH 2025

FOR

PERPETUAL CONSTRUCTION LIMITED

PERPETUAL CONSTRUCTION LIMITED (REGISTERED NUMBER: 10236299) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the period 1 October 2024 to 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| PERPETUAL CONSTRUCTION LIMITED |

COMPANY INFORMATION

for the period 1 October 2024 to 31 March 2025

| DIRECTOR: | I Ali

| REGISTERED OFFICE: | 11 Whitehall Road

| Rugby

| United Kingdom

| CV21 3AE

| REGISTERED NUMBER: | 10236299 (England and Wales)

| ACCOUNTANTS: | Magma Audit LLP

| 16 Davy Court

| Castle Mound Way

| Rugby, CV23 0UZ

| Magma Audit LLP is part

| Of the Dains Group

PERPETUAL CONSTRUCTION LIMITED (REGISTERED NUMBER: 10236299) |

BALANCE SHEET

31 March 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 199,867 |  | 176,848 |  |

Cash at bank | 48 |  | 30,179 |  |

199,915 |  | 207,027 |  |

CREDITORS

Amounts falling due within one year | 5 | (176,366 | ) | (178,011 | ) |

NET CURRENT ASSETS | 23,549 |  | 29,016 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 23,549 |  | 29,016 |  |

CREDITORS

Amounts falling due after more than one year | 6 | (23,641 | ) | (26,415 | ) |

NET (LIABILITIES)/ASSETS | (92 | ) | 2,601 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (192 | ) | 2,501 |  |

(92 | ) | 2,601 |  |

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

The members have not required the company to obtain an audit of its financial statements for the period 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 Profit and Loss Account has not been delivered.

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

I Ali - Director

PERPETUAL CONSTRUCTION LIMITED (REGISTERED NUMBER: 10236299) |

NOTES TO THE FINANCIAL STATEMENTS

for the period 1 October 2024 to 31 March 2025

1. | STATUTORY INFORMATION

| Perpetual Construction Limited is a limited company, registered in England and Wales. Its registered office address is 11 Whitehall Road, Rugby, CV21 3AE and the registered number is 10236299.

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.

| The presentation currency of the financial statements is in sterling and the figures are rounded to the nearest £1.

| Going Concern

| At the year end the company had net current liabilities of £92 (2024: net assets £2,601) . The director has considered this and prepared the financial statements on a going concern basis. The director has confirmed that he will continue to support the company financially for the foreseeable future.

| Cash and cash equivalents

| Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Financial instruments

| (i) Financial assets

| Basic financial assets, including trade and other debtors, cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Such assets are subsequently carried at amortised cost using the effective interest rate method.

| (ii) Financial liabilities

| Basic financial liabilities, including trade and other creditors are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Taxation

| The tax expense for the year comprises current and deferred tax.

| Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

| Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:

| - The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

| - Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

| Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. | EMPLOYEES AND DIRECTORS

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

PERPETUAL CONSTRUCTION LIMITED (REGISTERED NUMBER: 10236299) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the period 1 October 2024 to 31 March 2025

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

2025 | 2024 |

£ | £ |

| Other debtors | 199,867 |  | 176,848 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 5,548 |  | 5,548 |  |

| Trade creditors | 3,084 |  | 3,311 |  |

| Taxation and social security | 30,278 |  | 32,195 |  |

| Other creditors | 137,456 |  | 136,957 |  |

176,366 |  | 178,011 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 23,641 |  | 26,415 |  |

7. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the period ended 31 March 2025 and the year ended 30 September 2024:

2025 | 2024 |

£ | £ |

| I Ali

| Balance outstanding at start of period | 69,311 |  | 88,271 |  |

| Amounts advanced | 100,920 |  | 11,040 |  |

| Amounts repaid | (170,000 | ) | (30,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 231 |  | 69,311 |  |

8. | RELATED PARTY DISCLOSURES

| As at 31 March 2025, the company was owed £19,772 (2024: £27,671) from companies under common control.

| As at 31 March 2025, the company was owed £117 (2024: £117) from companies under common control.

| As at 31 March 2025, the company was also owed £149,840 (2024: £49,840) from companies under control by close family relations.

| As at 31 March 2025, the company owed £135,536 (2024: £135,037) to companies under control by close family relations.