Percipio Consulting Ltd 14291722 false 2024-09-01 2025-08-31 2025-08-31 The principal activity of the company is Information technology consultancy activities Digita Accounts Production Advanced 6.30.9574.0 true 14291722 2024-09-01 2025-08-31 14291722 2025-08-31 14291722 bus:OrdinaryShareClass1 2025-08-31 14291722 core:CurrentFinancialInstruments 2025-08-31 14291722 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 14291722 core:OfficeEquipment 2025-08-31 14291722 bus:SmallEntities 2024-09-01 2025-08-31 14291722 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 14291722 bus:FilletedAccounts 2024-09-01 2025-08-31 14291722 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 14291722 bus:RegisteredOffice 2024-09-01 2025-08-31 14291722 bus:CompanySecretary1 2024-09-01 2025-08-31 14291722 bus:Director1 2024-09-01 2025-08-31 14291722 bus:OrdinaryShareClass1 2024-09-01 2025-08-31 14291722 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 14291722 bus:Agent1 2024-09-01 2025-08-31 14291722 core:OfficeEquipment 2024-09-01 2025-08-31 14291722 countries:EnglandWales 2024-09-01 2025-08-31 14291722 2024-08-31 14291722 core:OfficeEquipment 2024-08-31 14291722 2023-09-01 2024-08-31 14291722 2024-08-31 14291722 bus:OrdinaryShareClass1 2024-08-31 14291722 core:CurrentFinancialInstruments 2024-08-31 14291722 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 14291722 core:OfficeEquipment 2024-08-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 14291722

Percipio Consulting Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

Percipio Consulting Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Percipio Consulting Ltd

Company Information

Director | D Passman

Company secretary | T Passman

Registered office | 74A Station Road East Oxted Surrey England RH8 0PG

Accountants | Smart Accounting & Tax Solutions LLP 74A Station Road East Oxted Surrey RH8 0PG

Percipio Consulting Ltd

(Registration number: 14291722)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 250 | 500
Current assets |  |  |
Debtors | 5 | 32,240 | 1,349
Cash at bank and in hand |  | 304 | 2,318
|  | 32,544 | 3,667
Creditors: Amounts falling due within one year | 6 | (18,688) | (6,914)
Net current assets/(liabilities) |  | 13,856 | (3,247)
Net assets/(liabilities) |  | 14,106 | (2,747)
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 14,006 | (2,847)
Shareholders' funds/(deficit) |  | 14,106 | (2,747)

For the financial year ending 31 August 2025 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 13 May 2026

......................................... D Passman Director |  |

Percipio Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
74A Station Road East
Oxted
Surrey
RH8 0PG
England

The principal place of business is:
2, Clayton Mead
Godstone
Surrey
RH9 8NX

These financial statements were authorised for issue by the director on 13 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Percipio Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Tax

The tax expense for the period comprises Corporation Tax, based on the Company's taxable profit and chargeable gains. Tax is recognised in the profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current Corporation Tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 25% Straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Percipio Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

Percipio Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 September 2024 | 1,000 | 1,000
At 31 August 2025 | 1,000 | 1,000
Depreciation
At 1 September 2024 | 500 | 500
Charge for the year | 250 | 250
At 31 August 2025 | 750 | 750
Carrying amount
At 31 August 2025 | 250 | 250
At 31 August 2024 | 500 | 500

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 31,500 | -
Other debtors | 740 | 1,349
| 32,240 | 1,349

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 17,174 | -
Accruals and deferred income | 1,440 | 1,440
Other creditors | 74 | 5,474
| 18,688 | 6,914

Percipio Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

8 | Related party transactions

Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | - | 6,970