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REGISTERED NUMBER: 03334695 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Perrett & Co. Financial Services Limited

Perrett & Co. Financial Services Limited (Registered number: 03334695)

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Certified Accountants' Report | 9 |

Perrett & Co. Financial Services Limited

Company Information

for the Year Ended 30 April 2025

| DIRECTOR: | R M I Perrett

| SECRETARY: | J Jones

| REGISTERED OFFICE: | Limehurst House

| Bridge Street

| Loughborough

| Leicestershire

| LE11 1NH

| REGISTERED NUMBER: | 03334695 (England and Wales)

| ACCOUNTANTS: | Charnwood Accountants & Business Advisors LLP

| The Point

| Granite Way

| Mountsorrel

| Loughborough

| Leicestershire

| LE12 7TZ

Perrett & Co. Financial Services Limited (Registered number: 03334695)

Balance Sheet

30 April 2025

| 30.4.25 | 30.4.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 28,176 |  | 38,499 |  |

Investments | 6 | 42,045 |  | 42,045 |  |

Investment property | 7 | 650,000 |  | 615,000 |  |

720,221 |  | 695,544 |  |

CURRENT ASSETS

Debtors | 8 | 785,567 |  | 780,115 |  |

Cash at bank and in hand | 10,786 |  | 27,653 |  |

796,353 |  | 807,768 |  |

CREDITORS

Amounts falling due within one year | 9 | 261,952 |  | 314,665 |  |

NET CURRENT ASSETS | 534,401 |  | 493,103 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,254,622 |  | 1,188,647 |  |

CREDITORS

Amounts falling due after more than one year | 10 | (398,339 | ) | (408,503 | ) |

PROVISIONS FOR LIABILITIES | (26,489 | ) | (27,877 | ) |

NET ASSETS | 829,794 |  | 752,267 |  |

CAPITAL AND RESERVES

Called up share capital | 12 | 57,000 |  | 57,000 |  |

Revaluation reserve | 13 | 77,700 |  | 77,700 |  |

Retained earnings | 695,094 |  | 617,567 |  |

SHAREHOLDERS' FUNDS | 829,794 |  | 752,267 |  |

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 director acknowledges his 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.

Perrett & Co. Financial Services Limited (Registered number: 03334695)

Balance Sheet - continued

30 April 2025

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 director and authorised for issue on 27 November 2025 and were signed by:

R M I Perrett - Director

Perrett & Co. Financial Services Limited (Registered number: 03334695)

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| Perrett & Co. Financial Services 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

| The significant accounting policies applied in the preparation of these financial statement are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

| The financial statement cover the individual entity.

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 as modified by the revaluation of certain assets.

| Revenue

| Commission (revenue) represents the income due to the company, net of amounts rebated. The figure includes debtors contracts completed during the year.

| In respect of long term contracts and contracts for on going services, revenue represents the value of work done in the year, including estimated of amount not invoices.

| Goodwill

| Acquired goodwill is written of in equal annual instalments over its estimated useful economic life.

| 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 etc | - | 25% on cost and 20% on cost

| No depreciation is provided on the freehold as it is the company's policy to maintain this so to extend its useful life.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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 balance sheet date.

Perrett & Co. Financial Services Limited (Registered number: 03334695)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| 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 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Investment

| Fixed Assets investments are stated at cost less impairment

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 10 (2024 - 5 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 23,000 |  |

| AMORTISATION

| At 1 May 2024

| and 30 April 2025 | 23,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | - |  |

| At 30 April 2024 | - |  |

Perrett & Co. Financial Services Limited (Registered number: 03334695)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 May 2024 | 79,297 |  | 116,870 |  | 196,167 |  |

| Disposals | - |  | (5,235 | ) | (5,235 | ) |

| At 30 April 2025 | 79,297 |  | 111,635 |  | 190,932 |  |

| DEPRECIATION

| At 1 May 2024 | 51,507 |  | 106,161 |  | 157,668 |  |

| Charge for year | 3,965 |  | 2,353 |  | 6,318 |  |

| Eliminated on disposal | - |  | (1,230 | ) | (1,230 | ) |

| At 30 April 2025 | 55,472 |  | 107,284 |  | 162,756 |  |

| NET BOOK VALUE

| At 30 April 2025 | 23,825 |  | 4,351 |  | 28,176 |  |

| At 30 April 2024 | 27,790 |  | 10,709 |  | 38,499 |  |

6. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 58,160 |  |

| PROVISIONS

| At 1 May 2024

| and 30 April 2025 | 16,115 |  |

| NET BOOK VALUE

| At 30 April 2025 | 42,045 |  |

| At 30 April 2024 | 42,045 |  |

Perrett & Co. Financial Services Limited (Registered number: 03334695)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

7. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 May 2024 | 615,000 |  |

| Revaluations | 35,000 |  |

| At 30 April 2025 | 650,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | 650,000 |  |

| At 30 April 2024 | 615,000 |  |

| The investment property was valued on a fair value basis on 30th April 2025 by the director by considering the sales prices of recent sales of similar properties in the area.

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Trade debtors | 33,507 |  | 46,634 |  |

| Amounts owed by group undertakings | 103,250 |  | 98,442 |  |

| Other debtors | 648,810 |  | 635,039 |  |

785,567 |  | 780,115 |  |

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Bank loans and overdrafts | 10,163 |  | 10,100 |  |

| Trade creditors | 34,743 |  | 17,260 |  |

| Taxation and social security | 188,653 |  | 255,137 |  |

| Other creditors | 28,393 |  | 32,168 |  |

261,952 |  | 314,665 |  |

10. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Bank loans | 268,339 |  | 278,503 |  |

| Other creditors | 130,000 |  | 130,000 |  |

398,339 |  | 408,503 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 261,985 |  | 261,985 |  |

Perrett & Co. Financial Services Limited (Registered number: 03334695)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

11. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.4.25 |  | 30.4.24

£ | £ |

| Bank loans | 278,503 |  | 288,603 |  |

| Other loans | 130,000 |  | 130,000 |  |

408,503 |  | 418,603 |  |

| Bank loan are secured by a fixed and floating charge over current and future assets of the company, and a personal guarantee given by Mr. R Perrett.

| The mortgage and other loan to purchase freehold property is secured on the property acquired.

12. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.4.25 |  | 30.4.24

| value: | £ | £ |

| 57,000 | Ordinary | £1 | 57,000 |  | 57,000 |  |

13. | RESERVES

| Revaluation

| reserve

£ |

| At 1 May 2024

| and 30 April 2025 | 77,700 |  |

14. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

| 30.4.25 |  | 30.4.24

£ | £ |

| R M I Perrett

| Balance outstanding at start of year | 335,109 |  | 545,892 |  |

| Amounts advanced | 242,716 |  | - |  |

| Amounts repaid | (247,122 | ) | (210,783 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 330,703 |  | 335,109 |  |

| The loan made to the director was unsecured, repayable on demand and with interest charged.

15. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is R M I Perrett.

Chartered Certified Accountants' Report to the Director

on the Unaudited Financial Statements of

Perrett & Co. Financial Services Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Perrett & Co. Financial Services Limited for the year ended 30 April 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Perrett & Co. Financial Services Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Perrett & Co. Financial Services Limited and state those matters that we have agreed to state to the director of Perrett & Co. Financial Services Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Perrett & Co. Financial Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Perrett & Co. Financial Services Limited. You consider that Perrett & Co. Financial Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Perrett & Co. Financial Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Charnwood Accountants & Business Advisors LLP

The Point

Granite Way

Mountsorrel

Loughborough

Leicestershire

LE12 7TZ

27 November 2025