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Registered Number: 10535021
England and Wales
Abridged Accounts
for the year ended 31 December 2024
for
PEREIRA & PEREIRA LIMITED

Pereira & Pereira Limited Contents Page For the year ended 31 December 2024
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Pereira & Pereira Limited Accountants' Report For the year ended 31 December 2024
Accountants report You consider that the company is exempt from an audit for the year ended 31 December 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Douglas Marshall 31 December 2024 .................................................... Wyre Business Consultants Limited 26 Church Street Kidderminster Worcestershire DY10 2AR 13 November 2025 1

Pereira & Pereira Limited Statement of Financial Position As at 31 December 2024
| Notes | 2024 £ |  | 2023 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 77,984 |  | 16,666
|  | 77,984 |  | 16,666
Current assets |  |  |
Debtors |  | 149,199 |  | 93,210
Cash at bank and in hand |  | (8,807) |  | 7,726
|  | 140,392 |  | 100,936
Creditors: amount falling due within one year |  | (190,437) |  | (93,038)
Net current assets |  | (50,045) |  | 7,898
Total assets less current liabilities |  | 27,939 |  | 24,564
Creditors: amount falling due after more than one year |  | - |  | (11,023)
Provisions for liabilities |  | (2,698) |  | -
Net assets |  | 25,241 |  | 13,541
Capital and reserves |  |  |
Called up share capital | 4 | 100 |  | 100
Profit and loss account |  | 25,141 |  | 13,441
Shareholders' funds |  | 25,241 |  | 13,541
For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 13 November 2025 and were signed on its behalf by:
------------------------------- Mr G Pereira Director
2

Pereira & Pereira Limited Notes to the Abridged Financial Statements For the year ended 31 December 2024
General Information Pereira & Pereira Limited is a private company, limited by shares, registered in England and Wales, registration number 10535021, registration address Unit 6-7 Canalside Offices Complex, Lowesmoor Wharf, Worcester, Worcestershire, WR1 2RS. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 29 (2023 : 45).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 January 2024 | 10,511 |  | 16,850 |  | 13,746 |  | 41,107
Additions | 21,671 |  | 64,598 |  | 1,135 |  | 87,404
Disposals | - |  | - |  | - |  | -
At 31 December 2024 | 32,182 |  | 81,448 |  | 14,881 |  | 128,511
Depreciation
At 01 January 2024 | 7,555 |  | 10,253 |  | 6,633 |  | 24,441
Charge for year | 6,225 |  | 17,799 |  | 2,062 |  | 26,086
On disposals | - |  | - |  | - |  | -
At 31 December 2024 | 13,780 |  | 28,052 |  | 8,695 |  | 50,527
Net book values
Closing balance as at 31 December 2024 | 18,402 |  | 53,396 |  | 6,186 |  | 77,984
Opening balance as at 01 January 2024 | 2,956 |  | 6,597 |  | 7,113 |  | 16,666
4. | Share Capital
Allotted, called up and fully paid | 2024 £ |  | 2023 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
3