PERFECTION TRAVEL AND EVENTS LTD


Directors	DUNSTER, Philip Matthew
	HILL, Sharon Elaine


Registered Address	Unity House
	Westwood Park
	Wigan
	WN3 4HE


Registered Number	12994747 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors	4	112,469		82,759
Cash at bank and on hand		121,342		112,789
		233,811		195,548
Creditors amounts falling due within one year	5	(144,227)		(116,093)
Net current assets (liabilities)			89,584		79,455
Total assets less current liabilities			89,584		79,455
Net assets			89,584		79,455
Capital and reserves
Called up share capital			1		1
Profit and loss account			89,583		79,454
Shareholders' funds			89,584		79,455

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 27 July 2026, and are signed on its behalf by:

DUNSTER, Philip Matthew
Director

HILL, Sharon Elaine
Director

Registered Company No. 12994747

PERFECTION TRAVEL AND EVENTS LTD

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from 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. 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.

Revenue from 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. 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.

	Employee benefits
	The company operates a defined contribution pension scheme. Contributions payable to the company&amp;amp;apos;s pension scheme are charged to profit or loss in the period to which they relate.

	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.

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.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		2

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 November 24	749
	At 31 October 25	749
	Depreciation and impairment
	At 01 November 24	749
	At 31 October 25	749
	Net book value
	At 31 October 25	-
	At 31 October 24	-

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	46,152	59,393
Other debtors	529	930
Prepayments and accrued income	65,788	22,436
Total	112,469	82,759

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	44,010	24,633
Taxation and social security	12,844	11,543
Accrued liabilities and deferred income	87,373	79,917
Total	144,227	116,093