REGISTERED NUMBER: 06390169 (England and Wales)

Financial Statements for the Year Ended 30 April 2025

for

Perception Events Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G Hawke

Mr S Johnson

Mr P O'Donnell

REGISTERED OFFICE:

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

REGISTERED NUMBER:

06390169 (England and Wales)

ACCOUNTANTS:

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

FIXED ASSETS

Tangible assets

4

75,660

50,845

CURRENT ASSETS

Debtors

5

186,819

354,269

Cash at bank

137,390

121,832

324,209

476,101

CREDITORS

Amounts falling due within one year

6

(281,550

)

(386,398

)

NET CURRENT ASSETS

42,659

89,703

TOTAL ASSETS LESS CURRENT LIABILITIES

118,319

140,548

CREDITORS

Amounts falling due after more than one year

7

(45,833

)

(95,833

)

PROVISIONS FOR LIABILITIES

(214

)

(46

)

NET ASSETS

72,272

44,669

CAPITAL AND RESERVES

Called up share capital

1,504

1,504

Retained earnings

70,768

43,165

SHAREHOLDERS' FUNDS

72,272

44,669

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 15 December 2025 and were signed on its behalf by:

Mr S Johnson - Director

1.	STATUTORY INFORMATION

Perception Events 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.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 15 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2024

74,850

-

93,974

168,824

Additions

15,624

25,200

3,445

44,269

At 30 April 2025

90,474

25,200

97,419

213,093

DEPRECIATION

At 1 May 2024

47,221

-

70,758

117,979

Charge for year

6,488

6,300

6,666

19,454

At 30 April 2025

53,709

6,300

77,424

137,433

NET BOOK VALUE

At 30 April 2025

36,765

18,900

19,995

75,660

At 30 April 2024

27,629

-

23,216

50,845

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

99,466

185,977

Amounts owed by group undertakings

68,263

168,292

Other debtors

4,449

-

Prepayments

14,641

-

186,819

354,269

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

50,000

50,000

Trade creditors

94,794

159,118

Amounts owed to group undertakings

23,881

1,582

Tax

41,597

67,782

Social security and other taxes

8,144

6,126

VAT

56,625

84,553

Other creditors

141

10,424

Credit card

5,993

6,364

Directors' current accounts

375

449

281,550

386,398

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans - 2-5 years

45,833

95,833

8.	RELATED PARTY DISCLOSURES

The directors, Mr S Johnson, Mr P O'Donnell and Mr G Hawke, are considered to be the key management personnel.