TinyTax TinyTax 15231613 Board of Directors Audit Exempt Micro-Entity Accounts 24 October 2023 31 October 2024 31 October 2024 No description of principal activity false 14 May 2026 1 iso4217:GBP xbrli:pure 15231613 2022-10-24 2023-10-31 15231613 2024-10-31 15231613 2023-10-24 2024-10-31 15231613 2023-10-31 15231613 countries:EnglandWales 2023-10-24 2024-10-31 15231613 uk-bus:Micro-entities 2023-10-24 2024-10-31 15231613 uk-bus:AuditExempt-NoAccountantsReport 2023-10-24 2024-10-31 15231613 uk-bus:FilletedAccounts 2023-10-24 2024-10-31 15231613 uk-bus:Director1 2023-10-24 2024-10-31 15231613 core:WithinOneYear 2024-10-31 15231613 core:WithinOneYear 2023-10-31 15231613 core:AfterOneYear 2024-10-31 15231613 core:AfterOneYear 2023-10-31 15231613 uk-bus:PrivateLimitedCompanyLtd 2023-10-24 2024-10-31 15231613 curr:PoundSterling 2023-10-24 2024-10-31

# PER-LEARNER CONSULTANCY LTD

Company Registration Number
15231613
(England and Wales)

Private limited company limited by shares
Registered office: 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ, United Kingdom

## Audit Exempt Micro-Entity Accounts

For the Period from 24 October 2023 to 31 October 2024

Prepared in accordance with the micro-entity provisions
of the Companies Act 2006 and FRS 105

1

# PER-LEARNER CONSULTANCY LTD

## Contents

Balance Sheet | 3
Statement of Compliance | 4
Notes to the Financial Statements | 5-7

2

# PER-LEARNER CONSULTANCY LTD

## Balance sheet

As at 31 October 2024

| 2024 £
Called up share capital not paid | 1
Current assets | 0
Creditors: amounts falling due within one year | (1,085)
Net current assets (liabilities) | (1,085)
Total assets less current liabilities | (1,084)
Total net assets (liabilities) | (1,084)
Capital and reserves | (1,084)

3

# PER-LEARNER CONSULTANCY LTD

## Balance sheet continued

For the period ending 31 October 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 14 May 2026.

OSEI-OWUSU, Anthony
Director

4

# PER-LEARNER CONSULTANCY LTD

## Notes to the Financial Statements

for the Period from 24 October 2023 to 31 October 2024

### 1. Accounting Policies

Turnover
Turnover is recognised when goods are delivered or services are provided.

Taxation
Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors
Debtors are recognised at the settlement amount due.

Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors
Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

5

# PER-LEARNER CONSULTANCY LTD

## Notes to the Financial Statements (continued)

### 2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

This is the company's first period of trading. No comparative figures are presented.

6

# PER-LEARNER CONSULTANCY LTD

## Notes to the Financial Statements (continued)

### 3. Employee Information

The average number of employees during the year was: 1

7