Perryn Consultants Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04170145

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		8,045		8,401

			8,045		8,401
CURRENT ASSETS
Debtors	5	40,000		41,961
Cash at bank and in hand		24,921		3,250

		64,921		45,211
Creditors: Amounts Falling Due Within One Year	6	(25,464 )		(13,437 )

NET CURRENT ASSETS (LIABILITIES)			39,457		31,774

TOTAL ASSETS LESS CURRENT LIABILITIES			47,502		40,175

PROVISIONS FOR LIABILITIES
Deferred Taxation	7		(1,344 )		(1,344 )

NET ASSETS			46,158		38,831

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			46,058		38,731

SHAREHOLDERS' FUNDS			46,158		38,831

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Perryn Consultants Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr L Athanasatos

Director

06/10/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Perryn Consultants Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04170145 . The registered office is 1 Beauchamp Court, 10 Victors Way, Barnet, Hertfordshire, EN5 5TZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% on reducing balance
Fixtures & Fittings	20% on reducing balance
Computer Equipment	20% on cost

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Perryn Consultants Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.4. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	15,527	15,710	1,400	32,637
Additions	1,795	-	-	1,795

As at 31 March 2025	17,322	15,710	1,400	34,432

Depreciation
As at 1 April 2024	8,830	14,846	560	24,236
Provided during the period	1,698	173	280	2,151

As at 31 March 2025	10,528	15,019	840	26,387

Net Book Value
As at 31 March 2025	6,794	691	560	8,045

As at 1 April 2024	6,697	864	840	8,401

5. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by participating interests	40,000	40,000
Other debtors	-	1,961

	40,000	41,961

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Perryn Consultants Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	23,561	13,437
Taxation and social security	1,903	-

	25,464	13,437

7. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	1,344	1,344

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	500	1,000

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