REGISTERED NUMBER: 07485678 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

PERRY & JORDAN LIMITED

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

Chartered accountants' report

6

DIRECTORS:

M G Ingram

R C Ingram

L J Ingram

REGISTERED OFFICE:

Mercia Road

Gloucester

Gloucestershire

GL1 2SQ

REGISTERED NUMBER:

07485678 (England and Wales)

ACCOUNTANTS:

Mitchell Glanville Limited

2nd Floor

Cumberland House

Oriel Road

Cheltenham

Gloucestershire

GL50 1BB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

11,818

12,943

11,818

12,943

CURRENT ASSETS

Stocks

8,700

8,600

Debtors

6

189,879

108,452

Cash at bank and in hand

242,512

258,945

441,091

375,997

CREDITORS

Amounts falling due within one year

7

138,278

117,834

NET CURRENT ASSETS

302,813

258,163

TOTAL ASSETS LESS CURRENT LIABILITIES

314,631

271,106

PROVISIONS FOR LIABILITIES

2,955

3,235

NET ASSETS

311,676

267,871

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

311,674

267,869

SHAREHOLDERS' FUNDS

311,676

267,871

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 Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 December 2025 and were signed on its behalf by:

M G Ingram - Director

1.	STATUTORY INFORMATION

Perry & Jordan Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of twenty years.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost, 25% on cost and 20% on cost

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 or deferred taxation assets and liabilities are not discounted.

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

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.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

30,000

AMORTISATION

At 1 April 2024

and 31 March 2025

30,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

17,051

971

21,276

8,750

48,048

Additions

3,595

-

-

-

3,595

At 31 March 2025

20,646

971

21,276

8,750

51,643

DEPRECIATION

At 1 April 2024

12,505

276

14,976

7,348

35,105

Charge for year

2,226

182

1,575

737

4,720

At 31 March 2025

14,731

458

16,551

8,085

39,825

NET BOOK VALUE

At 31 March 2025

5,915

513

4,725

665

11,818

At 31 March 2024

4,546

695

6,300

1,402

12,943

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

180,336

107,444

Other debtors

9,543

1,008

189,879

108,452

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

83,870

67,581

Taxation and social security

32,182

9,527

Other creditors

22,226

40,726

138,278

117,834

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

M G Ingram

Balance outstanding at start of year

(35,685

)

(119,788

)

Amounts advanced

18,571

86,774

Amounts repaid

(500

)

(2,671

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(17,614

)

(35,685

)

This loan has no repayment terms or interest.

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 Perry & Jordan Limited for the year ended 31 March 2025 which comprise the Income statement, Balance sheet, Statement of changes in equity 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 Perry & Jordan 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 Perry & Jordan Limited and state those matters that we have agreed to state to the Board of Directors of Perry & Jordan 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 Perry & Jordan Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Perry & Jordan 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 Perry & Jordan Limited. You consider that Perry & Jordan 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 Perry & Jordan 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.

Mitchell Glanville Limited

2nd Floor

Cumberland House

Oriel Road

Cheltenham

Gloucestershire

GL50 1BB

Date: .............................................