REGISTERED NUMBER: 08931431 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

PERPETUA IN PERPETUUM LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C B Senior

E F Senior

REGISTERED OFFICE:

4 Belmont Place

Cambridge

Cambridgeshire

CB1 1AR

REGISTERED NUMBER:

08931431 (England and Wales)

ACCOUNTANTS:

Thompson Taraz Rand Ltd

Chartered Accountants

10 Jesus Lane

Cambridge

Cambridgeshire

CB5 8BA

FIXED ASSETS

Tangible assets

5

3,095

7,218

CURRENT ASSETS

Debtors

6

423,159

488,585

Cash and cash equivalents

200,304

236,057

623,463

724,642

CREDITORS

Amounts falling due within one year

7

(82,312

)

(81,747

)

NET CURRENT ASSETS

541,151

642,895

TOTAL ASSETS LESS CURRENT LIABILITIES

544,246

650,113

PROVISIONS FOR LIABILITIES

8

(774

)

(1,805

)

NET ASSETS

543,472

648,308

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

543,372

648,208

SHAREHOLDERS' FUNDS

543,472

648,308

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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 December 2025 and were signed on its behalf by:

C B Senior - Director

1.	STATUTORY INFORMATION

Perpetua In Perpetuum Ltd 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents net invoiced sales of architectural activities excluding value added tax to the extent

that there is a right to consideration and is recorded at the value of the consideration due. Income is recognised on an earned basis.

Tangible fixed assets

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

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

20% on cost

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 11 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

45,337

86,723

26,206

158,266

DEPRECIATION

At 1 April 2024

44,176

86,723

20,149

151,048

Charge for year

413

-

3,710

4,123

At 31 March 2025

44,589

86,723

23,859

155,171

NET BOOK VALUE

At 31 March 2025

748

-

2,347

3,095

At 31 March 2024

1,161

-

6,057

7,218

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

111,996

194,472

Other debtors

311,163

294,113

423,159

488,585

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

5,071

19,033

Taxation and social security

73,312

59,934

Other creditors

3,929

2,780

82,312

81,747

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

774

1,805

Deferred

tax

£

Balance at 1 April 2024

1,805

Provided during year

(1,031

)

Balance at 31 March 2025

774

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	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

£

£

C B Senior

Balance outstanding at start of year

-

-

Amounts advanced

4,291

-

Amounts repaid

(4,291

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

11.	RELATED PARTY DISCLOSURES

At the balance sheet date amounts totalling to £307,805 (2024: £285,957) were due from associated entities and are disclosed within other debtors.