Perfect 2 KR Consultants Limited

Perfect 2 KR Consultants Limited
Registered number:		08673046
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		219,055			239,500
Tangible assets	4		345,088			351,992
			564,143			591,492

Current assets
Debtors	5	9,255			-
Cash at bank and in hand		666,307			481,876
		675,562			481,876

Creditors: amounts falling due within one year	6	(552,963)			(542,586)

Net current assets/(liabilities)			122,599			(60,710)

Total assets less current liabilities			686,742			530,782

Creditors: amounts falling due after more than one year	7		(151,185)			(71,187)



Net assets			535,557			459,595

Capital and reserves
Called up share capital			102			102
Share premium			49,492			49,492
Profit and loss account			485,963			410,001

Shareholders' funds			535,557			459,595

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



Salil Sood
Director
Approved by the board on 16 February 2026

Perfect 2 KR Consultants Limited
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 3 years
	Fixtures, fittings, tools and equipment			over 3 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					7		6


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 October 2024							408,892
	At 30 September 2025							408,892

	Amortisation
	At 1 October 2024							169,392
	Provided during the year							20,445
	At 30 September 2025							189,837

	Net book value
	At 30 September 2025							219,055
	At 30 September 2024							239,500

	Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 October 2024	213,000		191,953		5,000		409,953
	Additions	-		15,043		-		15,043
	At 30 September 2025	213,000		206,996		5,000		424,996

	Depreciation
	At 1 October 2024	-		55,461		2,500		57,961
	Charge for the year	-		20,697		1,250		21,947
	At 30 September 2025	-		76,158		3,750		79,908

	Net book value
	At 30 September 2025	213,000		130,838		1,250		345,088
	At 30 September 2024	213,000		136,492		2,500		351,992




5	Debtors					2025		2024
£							£

	Other debtors					9,255		-


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					77,406		71,755
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					28,298		19,298
	Corporation tax					33,366		37,669
	Other taxes and social security costs					5,768		5,738
	Other creditors					408,125		408,126
						552,963		542,586


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Other creditors					151,185		71,187


8	Other information

	Perfect 2 KR Consultants Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Suite H The Old Dutch Barn
	Westend Office Suites
	Stonehouse
	Glos.
	GL10 3GE