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REGISTERED NUMBER: 11345470 (England and Wales)

| Pera&Co. Limited |

| Abridged Unaudited Cessation Financial Statem | ents

| for the period |

| 1 April 2025 to 23 December 2025 |

| Pera&Co. Limited (Registered number: 11345470) |

Contents of the Financial Statements

for the period 1 April 2025 to 23 December 2025

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Statement of Financial Position | 3 |

| Notes to the Financial Statements | 5 |

| Pera&Co. Limited |

Company Information

for the period 1 April 2025 to 23 December 2025

| DIRECTOR: | Miss H N Ikiz

| REGISTERED OFFICE: | 239-241 Kennington Lane

| London

| SE11 5QU

| REGISTERED NUMBER: | 11345470 (England and Wales)

| ACCOUNTANTS: | Alton & Co

| Chartered Accountants

| 239-241 Kennington Lane

| London

| SE11 5QU

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Pera&Co. Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Pera&Co. Limited for the period ended 23 December 2025 which comprise the Abridged Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Pera&Co. Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Pera&Co. Limited and state those matters that we have agreed to state to the director of Pera&Co. Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pera&Co. Limited and its director for our work or for this report.

It is your duty to ensure that Pera&Co. Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Pera&Co. Limited. You consider that Pera&Co. Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Pera&Co. Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

5 August 2026

| Pera&Co. Limited (Registered number: 11345470) |

Statement of Financial Position

23 December 2025

| 2025 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | - |  | 26 |  |

CURRENT ASSETS

Debtors | 5 | 539 |  | 1,499 |  |

Cash at bank and in hand | 182 |  | 60 |  |

721 |  | 1,559 |  |

CREDITORS

Amounts falling due within one year | 6 | 936 |  | 744 |  |

NET CURRENT (LIABILITIES)/ASSETS | (215 | ) | 815 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (215 | ) | 841 |  |

PROVISIONS FOR LIABILITIES | 7 | - |  | 5 |  |

NET (LIABILITIES)/ASSETS | (215 | ) | 836 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 9 | (315 | ) | 736 |  |

SHAREHOLDERS' FUNDS | (215 | ) | 836 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 23 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 23 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| Pera&Co. Limited (Registered number: 11345470) |

Statement of Financial Position - continued

23 December 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings for the period ended 23 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 August 2026 and were signed by:

Miss H N Ikiz - Director

| Pera&Co. Limited (Registered number: 11345470) |

Notes to the Financial Statements

for the period 1 April 2025 to 23 December 2025

1. | STATUTORY INFORMATION

| Pera&Co. Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 33% on cost

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 (2025 - 2 ) .

| Pera&Co. Limited (Registered number: 11345470) |

Notes to the Financial Statements - continued

for the period 1 April 2025 to 23 December 2025

4. | PROPERTY, PLANT AND EQUIPMENT

| Plant and

| machinery

£ |

| COST

| At 1 April 2025 | 2,764 |  |

| Disposals | (2,764 | ) |

| At 23 December 2025 | - |  |

| DEPRECIATION

| At 1 April 2025 | 2,738 |  |

| Eliminated on disposal | (2,738 | ) |

| At 23 December 2025 | - |  |

| NET BOOK VALUE

| At 23 December 2025 | - |  |

| At 31 March 2025 | 26 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2025 |

£ | £ |

| Other debtors | 539 |  | 1,499 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2025 |

£ | £ |

| Other creditors | 936 |  | 744 |  |

7. | PROVISIONS FOR LIABILITIES

2025 | 2025 |

£ | £ |

| Deferred tax | - |  | 5 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2025 | 5 |  |

| Balance at 23 December 2025 | 5 |  |

| Pera&Co. Limited (Registered number: 11345470) |

Notes to the Financial Statements - continued

for the period 1 April 2025 to 23 December 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2025 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

9. | RESERVES

| Retained

| earnings

£ |

| At 1 April 2025 | 736 |  |

| Deficit for the period | (1,051 | ) |

| At 23 December 2025 | (315 | ) |

10. | RELATED PARTY DISCLOSURES

| Included in creditors is an amount owed to key management personnel at balance sheet date of £84 (2025: £72).No interest was charged on this balance and it is repayable on demand.