1 August 2024 false No description of principal activity Taxfiler 2024.6 14995417 business:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 14995417 2024-07-31 14995417 2024-08-01 2025-07-31 14995417 business:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 14995417 business:FilletedAccounts 2024-08-01 2025-07-31 14995417 2025-07-31 14995417 business:Director1 2024-08-01 2025-07-31 14995417 business:RegisteredOffice 2024-08-01 2025-07-31 14995417 2024-07-31 14995417 core:WithinOneYear 2025-07-31 14995417 core:WithinOneYear 2024-07-31 14995417 core:AfterOneYear 2025-07-31 14995417 core:AfterOneYear 2024-07-31 14995417 core:ShareCapital core:PreviouslyStatedAmount 2025-07-31 14995417 core:ShareCapital core:PreviouslyStatedAmount 2024-07-31 14995417 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-07-31 14995417 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-07-31 14995417 core:PreviouslyStatedAmount 2025-07-31 14995417 core:PreviouslyStatedAmount 2024-07-31 14995417 business:SmallEntities 2024-08-01 2025-07-31 14995417 countries:EnglandWales 2024-08-01 2025-07-31 14995417 core:PlantMachinery 2024-08-01 2025-07-31 14995417 core:PlantMachinery 2024-07-31 14995417 core:MotorVehicles 2024-07-31 14995417 core:MotorVehicles 2024-08-01 2025-07-31 14995417 core:PlantMachinery 2025-07-31 14995417 core:MotorVehicles 2025-07-31 14995417 2023-07-11 2024-07-31 iso4217:GBP xbrli:pure
Company Registration No. 14995417 (England and Wales)
Perfect-a-bed Ltd Accounts for the year ended 31 July 2025
Perfect-a-bed Ltd Accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Perfect-a-bed Ltd Company Information for the year ended 31 July 2025
Director
Adeel Mahmood
Company Number
14995417 (England and Wales)
Registered Office
Unit 1 Ground Floor Martin Street Birstall WF17 9PJ United Kingdom
Accountants
CGI Accountants Ltd Branch House 31-33 Branch Road Batley West Yorkshire WF17 5SB
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Perfect-a-bed Ltd Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
7,281
2,680
Current assets
Inventories
25,800
14,650
Debtors
5
889
11,127
Cash at bank and in hand
2,169
4,033
28,858
29,810
Creditors: amounts falling due within one year
6
(5,580)
(5,233)
Net current assets
23,278
24,577
Total assets less current liabilities
30,559
27,257
Creditors: amounts falling due after more than one year
7
(23,271)
(24,800)
Net assets
7,288
2,457
Capital and reserves
Called up share capital
100
100
Profit and loss account
7,188
2,357
Shareholders' funds
7,288
2,457
For the year ending 31 July 2025 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 July 2026 and were signed on its behalf by
Adeel Mahmood Director Company Registration No. 14995417
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Perfect-a-bed Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Perfect-a-bed Ltd is a private company, limited by shares, registered in England and Wales, registration number 14995417. The registered office is Unit 1 Ground Floor, Martin Street, Birstall, WF17 9PJ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Perfect-a-bed Ltd Notes to the Accounts for the year ended 31 July 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 August 2024
3,350
-
3,350
Additions
-
6,850
6,850
At 31 July 2025
3,350
6,850
10,200
Depreciation
At 1 August 2024
670
-
670
Charge for the year
536
1,713
2,249
At 31 July 2025
1,206
1,713
2,919
Net book value
At 31 July 2025
2,144
5,137
7,281
At 31 July 2024
2,680
-
2,680
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
889
8,949
Amounts falling due after more than one year
Other debtors
-
2,178
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
1,144
-
Trade creditors
2,717
1,213
Other creditors
1,719
4,020
5,580
5,233
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Loans from directors
23,271
24,800
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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