REGISTERED NUMBER: 12622169 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

PERFECTION BOX LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S S Riyat

REGISTERED OFFICE:

Harpal House

14 Holyhead Road

Handsworth

Birmingham

West Midlands

B21 0LT

REGISTERED NUMBER:

12622169 (England and Wales)

FIXED ASSETS

Tangible assets

4

17,858

20,198

CURRENT ASSETS

Stocks

5

1,238

1,042

Cash at bank and in hand

3,205

6,382

4,443

7,424

CREDITORS

Amounts falling due within one year

6

111,044

131,252

NET CURRENT LIABILITIES

(106,601

)

(123,828

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(88,743

)

(103,630

)

CAPITAL AND RESERVES

Called up share capital

7

1,000

1,000

Retained earnings

8

(89,743

)

(104,630

)

SHAREHOLDERS' FUNDS

(88,743

)

(103,630

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 28 May 2026 and were signed by:

S S Riyat - Director

1.	STATUTORY INFORMATION

Perfection Box Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 June 2024

29,777

6,409

850

37,036

Additions

2,144

-

-

2,144

At 31 May 2025

31,921

6,409

850

39,180

DEPRECIATION

At 1 June 2024

12,512

3,784

542

16,838

Charge for year

3,882

525

77

4,484

At 31 May 2025

16,394

4,309

619

21,322

NET BOOK VALUE

At 31 May 2025

15,527

2,100

231

17,858

At 31 May 2024

17,265

2,625

308

20,198

5.

STOCKS

31/5/25

31/5/24

£

£

Stocks

1,238

1,042

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/5/25

31/5/24

£

£

Trade creditors

8,694

18,795

Social security and other taxes

-

785

VAT

2,099

344

Other creditors

15,847

21,447

Directors' current accounts

83,704

89,381

Accrued expenses

700

500

111,044

131,252

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/5/25

31/5/24

value:

£

£

1,000

Ordinary

£1

1,000

1,000

8.

RESERVES

Retained

earnings

£

At 1 June 2024

(104,630

)

Profit for the year

14,887

At 31 May 2025

(89,743

)