Company registration number: 09710408
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
Periculo Limited
Pages for filing with the Registrar
Company registration number: 09710408
Periculo Limited
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 213,567 75,685
213,567 75,685
Current assets
Debtors 5 376,970 47,582
Cash at bank and in hand 31,213 127,859
408,183 175,441
Creditors: amounts falling due within one year
6 (296,478) (217,086)
Net current assets/(liabilities) 111,705 (41,645)
Total assets less current liabilities 325,272 34,040
Creditors: Amounts falling due after more than one year
7 (284,895) -
NET ASSETS 40,377 34,040
Capital and reserves
Called up share capital 1 1
Profit and loss account 40,376 34,039
TOTAL EQUITY 40,377 34,040
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 09710408
Periculo Limited
Balance sheet - continued
as at 31 December 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 29 May 2026 and signed on its behalf by:
Mr H Mussell, Director
29 May 2026
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Periculo Limited
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Periculo Limited is a private company registered in England and Wales. Its registered number is 09710408. The company is limited by shares. Its registered office is 1 Long Street, Tetbury, GL8 8AA.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
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.
Land and buildings:
Short leasehold property - 3% straight line
Plant and machinery etc.:
Plant and machinery - 20% reducing balance
Motor vehicles - 20% reducing balance
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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 balance sheet date.
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Periculo Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 11 (2024 - 10).
4 Tangible fixed assets
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Cost
At 1 January 2025 - 124,796 124,796
Additions 152,385 7,113 159,498
At 31 December 2025 152,385 131,909 284,294
Depreciation
At 1 January 2025 - 49,111 49,111
Charge for year 4,572 17,044 21,616
At 31 December 2025 4,572 66,155 70,727
Net book value
At 31 December 2025 147,813 65,754 213,567
At 31 December 2024 - 75,685 75,685
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Periculo Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
5 Debtors
2025 2024
£ £
Trade debtors 119,370 46,907
Other debtors 257,600 675
376,970 47,582
Other debtors includes overdrawn directors loan account of £256,925 which was repaid in full to the company on 29 May 2026
6 Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 79,696 73,923
Hire purchase and finance leases 4,633 37,549
Trade creditors 25,469 23,779
Other creditors 11,909 13,039
Taxation 68,504 20,895
VAT payable 82,133 36,080
Social security and other tax 17,134 11,821
Accruals and deferred income 7,000 -
296,478 217,086
7 Creditors: amounts falling due after more than one year
2025 2024
£ £
Bank loans 255,139 -
Hire purchase and finance leases 29,756 -
284,895 -
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