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Company Registration No. 14257025 (England and Wales)
PERUSE IT LTD Unaudited accounts for the year ended 31 July 2025
PERUSE IT LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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PERUSE IT LTD Company Information for the year ended 31 July 2025
Director
WEBB, Benjamin
Company Number
14257025 (England and Wales)
Registered Office
55 Bendigo Lane Nottingham Nottinghamshire NG2 4EH England
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PERUSE IT LTD Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,349
2,697
Current assets
Debtors
5
108
127
Cash at bank and in hand
187
5,673
295
5,800
Creditors: amounts falling due within one year
6
(695)
(6,779)
Net current liabilities
(400)
(979)
Total assets less current liabilities
949
1,718
Creditors: amounts falling due after more than one year
7
(20,128)
-
Net (liabilities)/assets
(19,179)
1,718
Capital and reserves
Called up share capital
1
1
Profit and loss account
(19,180)
1,717
Shareholders' funds
(19,179)
1,718
For the year ending 31 July 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 director acknowledges his 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 and authorised for issue on 6 September 2025 and were signed on its behalf by
WEBB, Benjamin Director Company Registration No. 14257025
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PERUSE IT LTD Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
PERUSE IT LTD is a private company, limited by shares, registered in England and Wales, registration number 14257025. The registered office is 55 Bendigo Lane, Nottingham, Nottinghamshire, NG2 4EH, England.
2
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25%
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 August 2024
5,393
At 31 July 2025
5,393
Depreciation
At 1 August 2024
2,696
Charge for the year
1,348
At 31 July 2025
4,044
Net book value
At 31 July 2025
1,349
At 31 July 2024
2,697
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
108
127
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PERUSE IT LTD Notes to the Accounts for the year ended 31 July 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
-
6,084
Other creditors
695
695
695
6,779
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Loans from directors
20,128
-
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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