Company Registration No. 03958033 (England and Wales)
Perryville Limited
Unaudited accounts
for the year ended 31 March 2025
Perryville Limited
Unaudited accounts
Contents
Perryville Limited
Company Information
for the year ended 31 March 2025
Directors
M Taylor
S Gledhill
Company Number
03958033 (England and Wales)
Registered Office
7-9 Seddon Place
Skelmersdale
Lancashire
WN8 8EB
Perryville Limited
Statement of financial position
as at 31 March 2025
Inventories
11,729
133,876
Cash at bank and in hand
147,406
14,660
Creditors: amounts falling due within one year
(50,783)
(69,998)
Net current assets
157,254
162,046
Net assets
157,254
162,046
Called up share capital
100
100
Profit and loss account
157,154
161,946
Shareholders' funds
157,254
162,046
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2025 and were signed on its behalf by
M Taylor
Director
Company Registration No. 03958033
Perryville Limited
Notes to the Accounts
for the year ended 31 March 2025
Perryville Limited is a private company, limited by shares, registered in England and Wales, registration number 03958033. The registered office is 7-9 Seddon Place, Skelmersdale, Lancashire, WN8 8EB.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Expenditure on research and development is written off in the year in which it is incurred.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Perryville Limited
Notes to the Accounts
for the year ended 31 March 2025
The directors have reviewed the business performance and prepared forecast for future periods. Based on these forecast, the directors believe the business to be a going concern.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Amounts falling due within one year
Trade debtors
48,069
82,606
Accrued income and prepayments
833
902
5
Creditors: amounts falling due within one year
2025
2024
Trade creditors
12,975
28,893
Amounts owed to group undertakings and other participating interests
-
1,991
The ultimate controlling party is SIMA Developments Limited.
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Average number of employees
During the year the average number of employees was 0 (2024: 0).