REGISTERED NUMBER: 15610554 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 2 APRIL 2024 TO 31 MARCH 2025

FOR

PERRYS BUILD AND DESIGN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

Mr M A Perry

Mrs C L Perry

Registered office:

10 Stadium Business Court

Millennium Way

Pride Park

Derby

DE24 8HP

Registered number:

15610554 (England and Wales)

Accountants:

TC Group

10 Stadium Business Court

Millennium Way

Pride Park

Derby

Derbyshire

DE24 8HP

Fixed assets

Tangible assets

4

17,611

Current assets

Debtors

5

50,205

Cash at bank and in hand

45,213

95,418

Creditors

Amounts falling due within one year

6

(35,000

)

Net current assets

60,418

Total assets less current liabilities

78,029

Reserves

Retained earnings

78,029

78,029

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period 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 14 December 2025 and were signed on its behalf by:

Mr M A Perry - Director

Mrs C L Perry - Director

1.	STATUTORY INFORMATION

Perrys Build and Design 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.

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.

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

-

20% on reducing balance

Motor vehicles

-

20% on cost

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

Cost

Additions

347

20,000

20,347

At 31 March 2025

347

20,000

20,347

Depreciation

Charge for period

69

2,667

2,736

At 31 March 2025

69

2,667

2,736

Net book value

At 31 March 2025

278

17,333

17,611

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

44,928

Other debtors

33

Directors' current accounts

4,669

Prepayments and accrued income

575

50,205

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Tax

17,534

Social security and other taxes

158

VAT

14,096

Other creditors

1,462

Accruals and deferred income

1,750

35,000

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 March 2025:

£

Mr M A Perry and Mrs C L Perry

Balance outstanding at start of period

-

Amounts advanced

4,981

Amounts repaid

(312

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

4,669