PEREZ & CO PRIVATE OFFICE LTD - Filleted accounts

Registered number

12210097

PEREZ & CO PRIVATE OFFICE LTD

Filleted Accounts

31 October 2025

PEREZ & CO PRIVATE OFFICE LTD
Registered number:		12210097
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		29			39

Current assets
Debtors	4	85			82
Cash at bank and in hand		91,303			348
		91,388			430

Creditors: amounts falling due within one year	5	(25,522)			(35,835)

Net current assets/(liabilities)			65,866			(35,405)

Net assets/(liabilities)			65,895			(35,366)

Capital and reserves
Called up share capital			1			1
Profit and loss account			65,894			(35,367)

Shareholder's funds			65,895			(35,366)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.




Mr A Perez De La Pena
Director
Approved by the board on 8 July 2026

PEREZ & CO PRIVATE OFFICE LTD
Notes to the Accounts
for the year ended 31 October 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 (as applied to small entities by section 1A of the standard).

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

	Going concern
	To date, the company has incurred losses and consequently, its continued existence rests on financial support from its director and possibility of winning future contracts.After making enquiries, the director has formed the judgment that at the time of approving the financial statements, there is reasonable expectation that the company has adequate resources to continue in operational existence for a foreseeable future. For this reason, the director continues to adopt the going concern basis in preparing these financial statements.

	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:

	Tools and equipment	25% on reducing balance

	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Tools and equipment etc
£
	Cost
	At 1 November 2024				186
	At 31 October 2025				186

	Depreciation
	At 1 November 2024				147
	Charge for the year				10
	At 31 October 2025				157

	Net book value
	At 31 October 2025				29
	At 31 October 2024				39


4	Debtors		2025		2024
£				£

	Other debtors		85		82


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

	Corporation tax payable		18,645		-
	PAYE liability		46		-
	Director's loan account		6,231		35,435
	Accrued expenses		600		400
			25,522		35,835


6	Controlling party

	The ultimate controlling party is Mr A Perez De La Pena. His control comes by virtue of shareholding, directorship and day to day running of the business.


7	Other information

	PEREZ & CO PRIVATE OFFICE LTD is a private company limited by shares and incorporated in England. Its registered office is:
	71-75 Shelton Street
	Covent Garden
	London
	England
	WC2H 9JQ