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

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Perfect Stranger Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 3rd Floor, The Bloomsbury Building, 10 Bloomsbury Way, Holborn, WC1A 2SL.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Recording, Publishing and Merchandising income is accounted for on a receivable basis to the extent that it can be quantified from amounts declared by or received from licensees and other parties.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The company only has financial instruments which are classified as basic financial instruments.

Short-term debtors and creditors are measured at the settlement value. Any losses from impairment are recognised in profit and loss.

Bank loans are initially recorded at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The 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 net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

The average monthly number of persons (including directors) employed by the company during the year was:

During the year, dividends were declared to R J Shepherd, a director of the company, totalling £5,400 and payments totalling £10,230 were made to R J Shepherd. The director also incurred expenses totalling £552 on behalf of the company. At the balance sheet date, R J Shepherd was owed £17,269 from the company (2024: £21,547).

During the year, dividends were declared to O Weeks, a director of the company, totalling £5,400 and payments totalling £10,230 were made to O Weeks. The director also incurred expenses totalling £552 on behalf of the company. At the balance sheet date, O Weeks owed the company £2,562 (2024: the company owed the director £1,716). In addition to the above, the director made sales to company totalling £3,612 during the year.

During the year, dividends were declared to F White, a director of the company, totalling £5,400 and payments totalling £3,130 were made to F White. The director also incurred expenses totalling £552 on behalf of the company. At the balance sheet date, F White was owed £3,200 from the company (2024: £378). In addition to the above, the director made sales to company totalling £28,127 during the year.

During the year, dividends were declared to H White, a director of the company, totalling £5,400 and payments totalling £12,872 were made to H White. The director also incurred expenses totalling £552 on behalf of the company. At the balance sheet date, H White owed the company £1,347 (2024: the company owed the director £5,573). In addition to the above, the director made sales to company totalling £4,427 during the year.

During the year, dividends were declared to S Doyle, a director of the company, totalling £5,400 and payments totalling £10,230 were made to S Doyle. The director also incurred expenses totalling £552 on behalf of the company. At the balance sheet date, S Doyle was owed £2,891 from the company (2024: £7,169).