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Registered number: 15308422
Peralia Investments Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Ascendis Accountants, Business & Tax Advisros Ltd
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Peralia Investments Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Peralia Investments Limited
Accountant's Report
For The Year Ended 31 March 2026
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Peralia Investments Limited for the year ended 31 March 2026
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Peralia Investments Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Peralia Investments Limited , as a body, in accordance with the terms of our engagement letter dated 11/06/2025. Our work has been undertaken solely to prepare for your approval the accounts of Peralia Investments Limited and state those matters that we have agreed to state to the directors of Peralia Investments Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Peralia Investments Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Peralia Investments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Peralia Investments Limited . You consider that Peralia Investments Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Peralia Investments Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

1st June 2026

Ascendis Accountants, Business & Tax Advisros Ltd
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Page 1
Page 2
Peralia Investments Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 15308422

| 31 March 2026 | 31 March 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,509,993 |  | 2,254,177
|  |  | 2,509,993 |  | 2,254,177
CURRENT ASSETS
Debtors | 5 | 7,477 |  | 6,562 |
Cash at bank and in hand |  | 27,161 |  | 23,820 |
|  | 34,638 |  | 30,382 |
Creditors: Amounts Falling Due Within One Year | 6 | (228,515 ) |  | (548,048 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (193,877 ) |  | (517,666 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,316,116 |  | 1,736,511
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,690,882 ) |  | (1,690,882 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (63,954 ) |  | -
NET ASSETS |  |  | 561,280 |  | 45,629
CAPITAL AND RESERVES
Called up share capital | 10 |  | 3,170 |  | 100
Share premium account |  |  | 303,930 |  | -
Fair value reserve - Non distributable | 11 |  | 191,862 |  | -
Profit and Loss Account |  |  | 62,318 |  | 45,529
SHAREHOLDERS' FUNDS |  |  | 561,280 |  | 45,629

Page 2
Page 3
Peralia Investments Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 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 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 applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Rajiv Kalia Director
1st June 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Peralia Investments Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Peralia Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15308422 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
Page 4
Page 5
Peralia Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Investment Properties
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 2,254,177
Revaluation | 255,816
As at 31 March 2026 | 2,509,993
Net Book Value
As at 31 March 2026 | 2,509,993
As at 1 April 2025 | 2,254,177

5. Debtors

| 31 March 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 7,477 |  | 6,562

6. Creditors: Amounts Falling Due Within One Year

| 31 March 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 119,744 |  | 114,302
Amounts owed to group undertakings | 3,500 |  | -
Other creditors | 100,068 |  | 429,205
Taxation and social security | 5,203 |  | 4,541
| 228,515 |  | 548,048

7. Creditors: Amounts Falling Due After More Than One Year

| 31 March 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,690,882 |  | 1,690,882

8. Secured Creditors
Of the creditors the following amounts are secured.

| 31 March 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 1,810,626 |  | 1,805,184

Page 5
Page 6
Peralia Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
9. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
Additions | 63,954 | 63,954
Balance at 31 March 2026 | 63,954 | 63,954

10. Share Capital

| 31 March 2026 |  | 31 March 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
50 Ordinary A shares of £ 1 each | 50 |  | 50
50 Ordinary B shares of £ 1 each | 50 |  | 50
| 100 |  | 100

Preference Shares

| 31 March 2026 |  | 31 March 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
3,070 Preference Shares of £ 1 each | 3,070 |  | -

Shares issued during the period: | £
3,070 Preference Shares of £ 1 each | 3,070

11. Reserves

| Share Premium | Fair value reserve - Non distributable | Profit and Loss Account
--- | --- | --- | ---
| £ | £ | £
As at 1 April 2025 | - | - | 45,529
Profit for the year and total comprehensive income | - | - | 208,651
Arising on shares issued during the period | 303,930 | - | -
Movements in fair value reserve | - | 191,862 | -
Transfer to/from Fair value reserve | - | - | (191,862)
As at 31 March 2026 | 303,930 | 191,862 | 62,318

Page 6