Company registration number 13101764 (England and Wales)
PERCKO UK LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
PERCKO UK LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
PERCKO UK LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Intangible assets
-
0
-
0
Current assets
Stocks
20,428
27,079
Debtors
5
-
0
131,899
Cash at bank and in hand
7,275
46,541
27,703
205,519
Creditors: amounts falling due within one year
6
(2,221,755)
(2,249,371)
Net current liabilities
(2,194,052)
(2,043,852)
Capital and reserves
Called up share capital
7
1,000
1,000
Profit and loss reserves
(2,195,052)
(2,044,852)
Total equity
(2,194,052)
(2,043,852)

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

T he 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

The financial statements were approved by the board of directors and authorised for issue on 13 March 2026 and are signed on its behalf by:
Q. PERRAUDEAU
Director
Company registration number 13101764 (England and Wales)
PERCKO UK LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

PERCKO UK LTD is a private company limited by shares incorporated in England and Wales. The registered office is 23 Copenhagen Street, London, N1 OJB.

1.1
Accounting convention

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 a mounts 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.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
3 years on a straight line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

PERCKO UK LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Cash and cash equivalents

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.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

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

2025
2024
Number
Number
Total
1
1
PERCKO UK LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025 and 31 December 2025
1,083
Depreciation and impairment
At 1 January 2025 and 31 December 2025
1,083
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
-
0
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
95
Prepayments and accrued income
-
0
131,804
-
131,899
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,044,941
1,224,651
Amounts owed to group undertakings
1,162,240
1,000,838
Taxation and social security
3,967
3,110
Accruals and deferred income
10,607
20,772
2,221,755
2,249,371
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
1,000
1,000
1,000
1,000
9
Parent company

The parent undertaking of the smallest group of undertakings for which group accounts are drawn up of which the company is a member is PERCKO SAS, incorporated in France, which is the company's immediate parent company. PERCKO SAS prepared group financial statements and copies can be obtained from its registered office at 178 A Rue du FBG Saint Denis-7510 Paris.

2025-12-31 2025-01-01 false false false 13 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Q. PERRAUDEAU A. UCKO 13101764 2025-01-01 2025-12-31 13101764 2025-12-31 13101764 2024-12-31 13101764 core:CurrentFinancialInstruments 2025-12-31 13101764 core:CurrentFinancialInstruments 2024-12-31 13101764 core:ShareCapital 2025-12-31 13101764 core:ShareCapital 2024-12-31 13101764 core:RetainedEarningsAccumulatedLosses 2025-12-31 13101764 core:RetainedEarningsAccumulatedLosses 2024-12-31 13101764 core:ShareCapitalOrdinaryShareClass1 2025-12-31 13101764 core:ShareCapitalOrdinaryShareClass1 2024-12-31 13101764 bus:Director1 2025-01-01 2025-12-31 13101764 core:ComputerEquipment 2025-01-01 2025-12-31 13101764 2024-01-01 2024-12-31 13101764 core:OtherPropertyPlantEquipment 2024-12-31 13101764 core:OtherPropertyPlantEquipment 2025-12-31 13101764 core:OtherPropertyPlantEquipment 2024-12-31 13101764 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 13101764 bus:OrdinaryShareClass1 2025-12-31 13101764 bus:OrdinaryShareClass1 2024-12-31 13101764 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13101764 bus:FRS102 2025-01-01 2025-12-31 13101764 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 13101764 bus:Director2 2025-01-01 2025-12-31 13101764 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13101764 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP