Company Registration No. 13214796 (England and Wales)
PERFECT GALAXY LTD
Unaudited accounts
for the year ended 28 February 2026
PERFECT GALAXY LTD
Unaudited accounts
Contents
PERFECT GALAXY LTD
Company Information
for the year ended 28 February 2026
Company Number
13214796 (England and Wales)
Registered Office
20-22 WENLOCK ROAD
LONDON
N1 7GU
ENGLAND
Accountants
Lams Accountants
20 Burton Road
Didsbury
Manchester
Greater Manchester
M20 3ED
PERFECT GALAXY LTD
Statement of financial position
as at 28 February 2026
Investment property
323,592
235,602
Cash at bank and in hand
3,865
6,418
Creditors: amounts falling due within one year
(352,885)
(268,567)
Net current liabilities
(348,003)
(261,054)
Net liabilities
(24,411)
(25,452)
Called up share capital
1
1
Profit and loss account
(24,412)
(25,453)
Shareholders' funds
(24,411)
(25,452)
For the year ending 28 February 2026 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 18 May 2026 and were signed on its behalf by
Yan Wa AU
Director
Company Registration No. 13214796
PERFECT GALAXY LTD
Notes to the Accounts
for the year ended 28 February 2026
PERFECT GALAXY LTD is a private company, limited by shares, registered in England and Wales, registration number 13214796. The registered office is 20-22 WENLOCK ROAD, LONDON, N1 7GU, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Investment property is included at market fair value.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Fair value at 1 March 2025
235,602
At 28 February 2026
323,592
Amounts falling due within one year
PERFECT GALAXY LTD
Notes to the Accounts
for the year ended 28 February 2026
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
(1)
(1)
Loans from directors
352,300
267,987
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).