PERRING DEVELOPMENTS LIMITED


Director	PERRING, F J


Registered Address	4th Floor 18 St. Cross Street
	London
	EC1N 8UN


Registered Number	10427504 (England and Wales)

Balance Sheet as at
30 April 2023

	Notes	30 Apr 2023		31 Oct 2021
		£	£	£	£
Fixed assets
Tangible assets	3		9,871		9,347
			9,871		9,347
Current assets
Debtors	4	243,468		212,203
Cash at bank and on hand		261,172		585,650
		504,640		797,853
Creditors amounts falling due within one year	5	(496,770)		(537,132)
Net current assets (liabilities)			7,870		260,721
Total assets less current liabilities			17,741		270,068
Provisions for liabilities	6		-		(838)
Net assets			17,741		269,230
Capital and reserves
Called up share capital			200		200
Profit and loss account			17,541		269,030
Shareholders' funds			17,741		269,230

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 22 October 2025, and are signed on its behalf by:

PERRING, F J
Director
Registered Company No. 10427504

PERRING DEVELOPMENTS LIMITED

Notes to the Financial Statements
for the period ended 30 April 2023

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

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

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Current taxation

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

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.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Land & Buildings (Improvements to property) 25% on cost Fixtures & fittings 20% on cost Office Equipment (& Computer equipment) 33% on cost

2.	Average number of employees


		2023		2021
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Land & buildings	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 November 21	6,519	3,579	10,494	20,592
Additions	-	-	6,332	6,332
At 30 April 23	6,519	3,579	16,826	26,924
Depreciation and impairment
At 01 November 21	1,649	1,181	8,415	11,245
Charge for year	1,630	716	3,462	5,808
At 30 April 23	3,279	1,897	11,877	17,053
Net book value
At 30 April 23	3,240	1,682	4,949	9,871
At 31 October 21	4,870	2,398	2,079	9,347

4.	Debtors: amounts due within one year

	2023	2021
	£	£
Trade debtors / trade receivables	745	1,167
Other debtors	242,723	211,036
Total	243,468	212,203

5.	Creditors: amounts due within one year

	2023	2021
	£	£
Trade creditors / trade payables	47	10,348
Taxation and social security	-	1,616
Other creditors	496,723	525,168
Total	496,770	537,132

6.	Provisions for liabilities

	2023	2021
	£	£
Net deferred tax liability (asset)	-	838
Total	-	838