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REGISTERED NUMBER: 14466377 (England and Wales)

PERFECTION PLUS GROUP LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

PERFECTION PLUS GROUP LIMITED (REGISTERED NUMBER: 14466377) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 4 |

| PERFECTION PLUS GROUP LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | Ms S A Sampson

| Mrs T Richards

| REGISTERED OFFICE: | 6 Westwood Court

| Brunel Road

| Totton

| Southampton

| Hampshire

| SO40 3WX

| REGISTERED NUMBER: | 14466377 (England and Wales)

| ACCOUNTANTS: | Rothmans CF Limited

| Fryern House

| 125 Winchester Road

| Chandlers Ford

| Eastleigh

| Hampshire

| SO53 2DR

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

PERFECTION PLUS GROUP LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Perfection Plus Group Limited for the year ended 31 March 2025 which comprise the Statement of Income and Retained Earnings, 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Perfection Plus Group 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 Perfection Plus Group Limited and state those matters that we have agreed to state to the Board of Directors of Perfection Plus Group Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Perfection Plus Group Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Perfection Plus Group 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 Perfection Plus Group Limited. You consider that Perfection Plus Group 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 Perfection Plus Group 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 financial statements.

Rothmans CF Limited

Fryern House

125 Winchester Road

Chandlers Ford

Eastleigh

Hampshire

SO53 2DR

28 October 2025

PERFECTION PLUS GROUP LIMITED (REGISTERED NUMBER: 14466377) |

BALANCE SHEET

31 MARCH 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 282,419 |  | 286,956 |  |

Investments | 5 | 99 |  | 99 |  |

282,518 |  | 287,055 |  |

CURRENT ASSETS

Cash at bank | 83,297 |  | 41,724 |  |

CREDITORS

Amounts falling due within one year | 6 | 304,512 |  | 301,009 |  |

NET CURRENT LIABILITIES | (221,215 | ) | (259,285 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 61,303 |  | 27,770 |  |

CAPITAL AND RESERVES

Called up share capital | 9 |  | 9 |  |

Retained earnings | 61,294 |  | 27,761 |  |

61,303 |  | 27,770 |  |

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 directors acknowledge their 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 Board of Directors and authorised for issue on 28 October 2025 and were signed on its behalf by:

Mrs T Richards - Director

PERFECTION PLUS GROUP LIMITED (REGISTERED NUMBER: 14466377) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Perfection Plus Group Limited is a private company, limited by shares, registered in England and Wales. The Company's registered number is 14466377 and the registered office address is 6 Westwood Court, Brunel Road, Totton, Hampshire, SO40 3WX.

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 is £ sterling.

| Going concern

| The financial statements have been prepared on the going concern basis.

| Preparation of consolidated financial statements

| The financial statements contain information about Perfection Plus Group 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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Significant judgements and estimates

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date, and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates.

| The director does not consider there to be any significant judgements or estimates.

| Turnover

| Turnover is measured at the fair value of the rent received.

| Tangible fixed assets

| All fixed assets are initially recorded at cost and subsequently carried at cost less accumulated depreciation.

| The cost of fixed assets initially recognised includes its purchase price and any cost that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in a manner intended by management.

| Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

| Buildings |  | - 5% straight line |  |

| Land is not depreciated.

| The assets' residual values and useful lives are reviewed and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prospectively.

| Fixed assets are derecognised on disposal or when no future economic benefits are expected. On disposal, the difference between the net disposal proceeds and the carrying amount is recognised in the income statement.

| Financial instruments

| The company only has financial assets and liabilities of the kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and debt instruments are subsequently measured at amortised cost.

PERFECTION PLUS GROUP LIMITED (REGISTERED NUMBER: 14466377) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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 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 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.

| Dividends

| Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

| Dividend income

| Dividend income is recognised when the right to receive payment is established.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

Land and |

buildings |

| £

| COST

| At 1 April 2024

| and 31 March 2025 | 290,737 |  |

| DEPRECIATION

| At 1 April 2024 | 3,781 |  |

| Charge for year | 4,537 |  |

| At 31 March 2025 | 8,318 |  |

| NET BOOK VALUE

| At 31 March 2025 | 282,419 |  |

| At 31 March 2024 | 286,956 |  |

| The property is rented by the subsidiary, Perfection Plus Limited.

PERFECTION PLUS GROUP LIMITED (REGISTERED NUMBER: 14466377) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

5. | FIXED ASSET INVESTMENTS

Shares in |

group |

undertakings |

| £

| COST

| At 1 April 2024

| and 31 March 2025 | 99 |  |

| NET BOOK VALUE

| At 31 March 2025 | 99 |  |

| At 31 March 2024 | 99 |  |

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

2025 | 2024 |

| £ | £

| Amounts owed to group undertakings | 290,827 |  | 290,827 |  |

| Social security and other taxes | 11,186 |  | 7,683 |  |

| Accruals and deferred income | 2,499 |  | 2,499 |  |

304,512 |  | 301,009 |  |