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Registered Number: 13455273
England and Wales
PERANICE LTD
Abridged Accounts
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

PERANICE LTD Contents Page For the year ended 31 March 2026
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

PERANICE LTD Accountants' Report For the year ended 31 March 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of PERANICE LTD for the year ended 31 March 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PERANICE LTD for the year ended 31 March 2026 which comprise of 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 companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of PERANICE LTD, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of PERANICE LTD and state those matters that we have agreed to state to the Board of Directors of PERANICE LTD, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PERANICE LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that PERANICE LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of PERANICE LTD. You consider that PERANICE LTD 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 accounts of PERANICE LTD. 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 accounts 31 March 2026. .................................................... FDCA Limited Office 2 Bennet's House 21 Leyton Road Harpenden AL5 2HU 15 April 2026 1

PERANICE LTD Statement of Financial Position As at 31 March 2026
| Notes | 31/03/2026 £ |  | 31/03/2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 1,408 |  | 1,717
|  | 1,408 |  | 1,717
Current assets |  |  |
Debtors |  | 14,280 |  | 10,845
Cash at bank and in hand |  | 4,196 |  | 3
|  | 18,476 |  | 10,848
Creditors: amount falling due within one year |  | (19,366) |  | (6,209)
Net current assets |  | (890) |  | 4,639
Total assets less current liabilities |  | 518 |  | 6,356
Creditors: amount falling due after more than one year |  | 0 |  | (5,961)
Net assets |  | 518 |  | 395
Capital and reserves |  |  |
Called up share capital | 4 | 100 |  | 100
Profit and loss account |  | 418 |  | 295
Shareholders' funds |  | 518 |  | 395
For the year ended 31 March 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 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 to the Registrar of Companies. 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 15 April 2026 and were signed by:
------------------------------- Ozge Akbaba Director
2

PERANICE LTD Notes to the Abridged Financial Statements For the year ended 31 March 2026
General Information PERANICE LTD is a private company, limited by shares, registered in England and Wales, registration number 13455273, registration address Office 2, Bennet's House , 21 Leyton Road, Harpenden, AL5 2HU. 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 These financial statements have been prepared under the historical cost convention in accordance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements are presented in pounds sterling, which is the companys functional currency. Turnover Turnover represents income from bookkeeping and management consultancy services provided during the year, recognised to the extent that the company has transferred the promised services to customers, stated net of VAT and trade discounts. Website cost Planning and operating costs for the company's website are charged to the income statement as incurred. Taxation Current tax is recognised at the amount expected to be paid or recovered in respect of the taxable profit for the current year, using tax rates and laws enacted or substantively enacted at the reporting date. Dividends Dividends are recognised in equity in the period in which they are declared and approved. Tangible fixed assets Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is charged so as to write off the cost of tangible fixed assets, less estimated residual value, over their expected useful economic lives using the following method: Computer equipment 18% reducing balance.
Computer Equipment | 18% Reducing Balance
2. | Average number of employees Average number of employees during the year was 1 (2025 : 1).
3. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 April 2025 | 2,408 |  | 2,408
Additions | - |  | -
Disposals | - |  | -
At 31 March 2026 | 2,408 |  | 2,408
Depreciation
At 01 April 2025 | 691 |  | 691
Charge for year | 309 |  | 309
On disposals | - |  | -
At 31 March 2026 | 1,000 |  | 1,000
Net book values
Closing balance as at 31 March 2026 | 1,408 |  | 1,408
Opening balance as at 01 April 2025 | 1,717 |  | 1,717
4. | Share Capital Authorised 100 Ordinary shares of £1.00 each
Allotted, called up and fully paid | 31/03/2026 £ |  | 31/03/2025 £
--- | --- | --- | ---
100 Ordinary shares of £1.00 each | 100 |  | 100
| 100 |  | 100
3