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Registered Number: 15492046
PEROLLI LOCK & KEY SOLUTIONS LTD
Abridged Accounts
Period of accounts Start date: 01 March 2025 End date: 28 February 2026

PEROLLI LOCK & KEY SOLUTIONS LTD Contents Page For the year ended 28 February 2026
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

PEROLLI LOCK & KEY SOLUTIONS LTD Accountants' Report For the year ended 28 February 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 28 February 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Varol Accountancy LTD 28 February 2026 .................................................... Varol Accountancy LTD Techno Centre, Coventry University Technology Park, Puma Way Coventry CV1 2TT 07 April 2026 1

PEROLLI LOCK & KEY SOLUTIONS LTD Statement of Financial Position As at 28 February 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 2,499 |  | 3,749
|  | 2,499 |  | 3,749
Current assets |  |  |
Cash at bank and in hand |  | 27,558 |  | 11,176
Creditors: amount falling due within one year |  | (28,834) |  | (15,565)
Net current assets |  | (1,276) |  | (4,389)
Total assets less current liabilities |  | 1,223 |  | (640)
Net assets |  | 1,223 |  | (640)
Capital and reserves |  |  |
Called up share capital | 4 | 100 |  | 100
Profit and loss account |  | 1,123 |  | (740)
Shareholders' funds |  | 1,223 |  | (640)
For the year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 07 April 2026 and were signed by:
------------------------------- Dostan DARSI Director
2

PEROLLI LOCK & KEY SOLUTIONS LTD Notes to the Abridged Financial Statements For the year ended 28 February 2026
General Information PEROLLI LOCK & KEY SOLUTIONS LTD is a private company, limited by shares, registered in , registration number 15492046, registration address Suite 151 6 Edison Buildings, Electric , Wharf, Sandy Lane, Coventry, CV1 4JA. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Website cost Planning and operating costs for the company's website are charged to the income statement as incurred. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | %25 Straight Line
2. | Average number of employees Average number of employees during the year was 3 (2025 : 0).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Total
| £ |  | £
At 01 March 2025 | 4,999 |  | 4,999
Additions | - |  | -
Disposals | - |  | -
At 28 February 2026 | 4,999 |  | 4,999
Depreciation
At 01 March 2025 | 1,250 |  | 1,250
Charge for year | 1,250 |  | 1,250
On disposals | - |  | -
At 28 February 2026 | 2,500 |  | 2,500
Net book values
Closing balance as at 28 February 2026 | 2,499 |  | 2,499
Opening balance as at 01 March 2025 | 3,749 |  | 3,749
4. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
3