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2024-03-31 10992346 dpl:GroupUndertakings 2023-04-01 2024-03-31 10992346 dpl:ParticipatingInterests 2023-04-01 2024-03-31 10992346 dpl:GroupUndertakings core:ListedExchangeTraded 2023-04-01 2024-03-31 10992346 core:ListedExchangeTraded 2023-04-01 2024-03-31 10992346 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-04-01 2024-03-31 10992346 core:UnlistedNon-exchangeTraded 2023-04-01 2024-03-31 10992346 core:NetGoodwill 2025-03-31 10992346 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 10992346 core:LandBuildings 2025-03-31 10992346 core:PlantMachinery 2025-03-31 10992346 core:Vehicles 2025-03-31 10992346 core:FurnitureFittings 2025-03-31 10992346 core:OfficeEquipment 2025-03-31 10992346 core:AfterOneYear 2025-03-31 10992346 core:WithinOneYear 2025-03-31 10992346 core:ListedExchangeTraded 2025-03-31 10992346 core:UnlistedNon-exchangeTraded 2025-03-31 10992346 core:ShareCapital 2025-03-31 10992346 core:SharePremium 2025-03-31 10992346 core:RevaluationReserve 2025-03-31 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PERFECT PROPERTIES CORNWALL LTD

Registered Number
10992346
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

PERFECT PROPERTIES CORNWALL LTD
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | PARKER, Graham
| PARKER, Louise

Registered Address | 11a Kimberley Park Road
| Falmouth
| TR11 2DA

Registered Number | 10992346 (England and Wales)

PERFECT PROPERTIES CORNWALL LTD
Balance Sheet as at
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Debtors | 3 | 3,808 |  |  |  | 8,778 |  |
Cash at bank and on hand |  | 2,795 |  |  |  | 1 |  |
|  | 6,603 |  |  |  | 8,779 |  |
Creditors amounts falling due within one year | 4 | (528) |  |  |  | (14,898) |  |
Net current assets (liabilities) |  |  |  | 6,075 |  |  |  | (6,119)
Total assets less current liabilities |  |  |  | 6,075 |  |  |  | (6,119)
Net assets |  |  |  | 6,075 |  |  |  | (6,119)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 6,074 |  |  |  | (6,120)
Shareholders' funds |  |  |  | 6,075 |  |  |  | (6,119)

- 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 Directors acknowledge 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 Board of Directors on 2 December 2025, and are signed on its behalf by:
PARKER, Graham Director Registered Company No. 10992346

PERFECT PROPERTIES CORNWALL LTD
Notes to the Financial Statements
for the year ended 31 March 2025

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.

| Basis of preparation
--- | ---
| 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 policy
--- | ---
| 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.

| 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
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 3,808 |  | 8,778
| Total | 3,808 |  | 8,778

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 33
| Other creditors | - |  | 14,337
| Accrued liabilities and deferred income | 528 |  | 528
| Total | 528 |  | 14,898