Registration number: 05318487

Simon Perris Construction Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

Simon Perris Construction Limited

(Registration number: 05318487)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	229	1,370
Current assets
Stocks	6	27,866	3,594
Debtors	7	5,340	1,462
Cash at bank and in hand		46,834	83,007
		80,040	88,063
Creditors: Amounts falling due within one year	8	(45,470)	(40,140)
Net current assets		34,570	47,923
Total assets less current liabilities		34,799	49,293
Provisions for liabilities		(56)	(342)
Net assets		34,743	48,951
Capital and reserves
Called up share capital		200	200
Retained earnings		34,543	48,751
Shareholders' funds		34,743	48,951

Simon Perris Construction Limited

(Registration number: 05318487)
Balance Sheet as at 31 March 2025

For the financial 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.

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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 12 December 2025 and signed on its behalf by:
 

......................................... S A Perris Director

Simon Perris Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
12 Aldbourne Close
Hungerford
Berkshire
RG17 0SQ
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for general construction work in the ordinary course of the company’s activities. Turnover is shown net of value added tax.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Simon Perris Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Asset class	Depreciation method and rate
Office equipment	25% straight line basis
Motor vehicles	25% straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Simon Perris Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

3

Taxation

	2025		2024
	£		£
Corporation tax	20,990		21,742
Deferred tax	(286)		(1,236)
	20,704		20,506

4	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

Simon Perris Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5	Tangible assets

	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	3,904	64,055	67,959
Additions	267	-	267
At 31 March 2025	4,171	64,055	68,226
Depreciation
At 1 April 2024	3,721	62,868	66,589
Charge for the year	221	1,187	1,408
At 31 March 2025	3,942	64,055	67,997
Carrying amount
At 31 March 2025	229	-	229
At 31 March 2024	183	1,187	1,370

6

Stocks

	2025 £	2024 £
Work in progress	27,316	3,044
Other inventories	550	550
	27,866	3,594

7

Debtors

Current	Note	2025 £	2024 £
Amounts owed by related parties	9	280	280
Prepayments		4,990	1,112
Other debtors		70	70
		5,340	1,462

Simon Perris Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	17,008	3,052
Taxation and social security	26,412	35,213
Other creditors	2,050	1,875
	45,470	40,140