Company registration number 11331312 (England and Wales)
Perodich Limited
Unaudited financial statements
For the year ended 30 April 2026
Perodich Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6
Perodich Limited
Statement of financial position
As at 30 April 2026
30 April 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investment property
3
1,652,521
1,652,521
Current assets
Debtors
4
48,635
52,943
Cash at bank and in hand
28,849
1,859
77,484
54,802
Creditors: amounts falling due within one year
5
(800,015)
(828,245)
Net current liabilities
(722,531)
(773,443)
Total assets less current liabilities
929,990
879,078
Creditors: amounts falling due after more than one year
6
(606,667)
(641,667)
Provisions for liabilities
(33,750)
(33,750)
Net assets
289,573
203,661
Capital and reserves
Called up share capital
100
100
Non-distributable profits reserve
8
101,250
101,250
Distributable profit and loss reserves
188,223
102,311
Total equity
289,573
203,661
Perodich Limited
Statement of financial position (continued)
As at 30 April 2026
30 April 2026
- 2 -

For the financial year ended 30 April 2026 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 year 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 income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 3 July 2026 and are signed on its behalf by:
Mr S D Heath
Director
Company registration number 11331312 (England and Wales)
Perodich Limited
Notes to the financial statements
For the year ended 30 April 2026
- 3 -
1
Accounting policies
Company information

Perodich Limited is a private company limited by shares incorporated in England and Wales. The registered office is Dunwood House, Dunnocksfold Road, Alsager, Stoke on Trent, Staffordshire, England, ST7 2TW.

1.1
Accounting convention

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, modified to include the revaluation of investment properties at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business.

Other income

Revenue from rentals of property are recognised when the amount of revenue can be measured reliably, it is probable that the economical benefits associated with the transactions will flow to the entity and the costs incurred in respect of the transaction can be measured reliably.

1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

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 statement of financial position 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.

Perodich Limited
Notes to the financial statements (continued)
For the year ended 30 April 2026
1
Accounting policies
(Continued)
- 4 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Perodich Limited
Notes to the financial statements (continued)
For the year ended 30 April 2026
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

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

2026
2025
Number
Number
Total
0
0
3
Investment property
2026
£
Fair value
At 1 May 2025 and 30 April 2026
1,652,521

Investment property comprises of commercial properties. The fair value of the investment property has been arrived at on the basis of a valuation carried out at 30 April 2026 by the directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
2,813
2,124
Other debtors
45,822
50,819
48,635
52,943
Perodich Limited
Notes to the financial statements (continued)
For the year ended 30 April 2026
- 6 -
5
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
35,000
35,000
Trade creditors
1,468
580
Taxation and social security
6,027
4,745
Other creditors
757,520
787,920
800,015
828,245
6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
606,667
641,667
7
Security

The bank loans are secured by a fixed and floating charge over the assets of the company.

8
Non-distributable profits reserve
2026
2025
£
£
At the beginning and end of the year
101,250
101,250
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