Company registration number 15585111 (England and Wales)
PERTHO LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
PERTHO LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
PERTHO LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
Notes
£
£
Fixed assets
Investments
3
2,420,000
Current assets
Debtors
5
288,561
Creditors: amounts falling due within one year
6
(255,057)
Net current assets
33,504
Net assets
2,453,504
Capital and reserves
Called up share capital
2,420,004
Profit and loss reserves
33,500
Total equity
2,453,504

For the financial period ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 21 May 2026 and are signed on its behalf by:
Mr S J Perham
Mr G Thomas
Director
Director
Company registration number 15585111 (England and Wales)
PERTHO LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

Pertho Limited is a private company limited by shares incorporated in England and Wales. The registered office is Sam House, Ynyswen Road, Rhondda Cynon Taf, Rhondda Cynon Taff, CF42 6EG.

1.1
Reporting period

These financial statements are the first since incorporation and cover a period of approximately 17 months.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Fixed asset investments

In vestments in subsidiaries are in measured at cost.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

PERTHO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
4
3
Fixed asset investments
2025
£
Shares in group undertakings and participating interests
2,420,000
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 22 March 2024
-
Additions
2,420,000
At 31 August 2025
2,420,000
Carrying amount
At 31 August 2025
2,420,000
4
Subsidiaries

Details of the company's subsidiaries at 31 August 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Sam Holdings (RCT) Ltd
Sam House, Ynyswen Road, Treorchy, Rhondda Cynon Taf, United Kingdom, CF42 6EG
Ordinary
100.00
Sam Holdings (Treochy) Limited
Sam Drylining, Ynyswen Road, Treorchy, United Kingdom, CF42 6EG
Ordinary
100.00
5
Debtors
2025
Amounts falling due within one year:
£
Other debtors
288,561
PERTHO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
- 4 -
6
Creditors: amounts falling due within one year
2025
£
Amounts owed to group undertakings
253,557
Other creditors
1,500
255,057
7
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Advances
% Rate
Opening balance
Amounts advanced
Closing balance
£
£
£
Simon Perham
2.50
-
133,761
133,761
Gary Thomas
2.50
-
119,796
119,796
-
253,557
253,557
2025-08-31 2024-03-22 false false false 21 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr Simon John Perham Mrs Dawn Perham Mr G Thomas Mrs Theresa Cable 15585111 2024-03-22 2025-08-31 15585111 2025-08-31 15585111 core:WithinOneYear 2025-08-31 15585111 core:CurrentFinancialInstruments 2025-08-31 15585111 core:ShareCapital 2025-08-31 15585111 core:RetainedEarningsAccumulatedLosses 2025-08-31 15585111 bus:Director1 2024-03-22 2025-08-31 15585111 bus:Director3 2024-03-22 2025-08-31 15585111 core:Subsidiary1 2024-03-22 2025-08-31 15585111 core:Subsidiary2 2024-03-22 2025-08-31 15585111 core:Subsidiary1 1 2024-03-22 2025-08-31 15585111 core:Subsidiary2 2 2024-03-22 2025-08-31 15585111 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 15585111 bus:PrivateLimitedCompanyLtd 2024-03-22 2025-08-31 15585111 bus:SmallCompaniesRegimeForAccounts 2024-03-22 2025-08-31 15585111 bus:FRS102 2024-03-22 2025-08-31 15585111 bus:AuditExemptWithAccountantsReport 2024-03-22 2025-08-31 15585111 bus:Director2 2024-03-22 2025-08-31 15585111 bus:Director4 2024-03-22 2025-08-31 15585111 bus:FullAccounts 2024-03-22 2025-08-31 xbrli:pure xbrli:shares iso4217:GBP