Company Registration No. 12319931 (England and Wales)
Perfectus Consulting Ltd
Unaudited accounts
for the year ended 30 November 2025
Perfectus Consulting Ltd
Unaudited accounts
Contents
Perfectus Consulting Ltd
Company Information
for the year ended 30 November 2025
Company Number
12319931 (England and Wales)
Registered Office
85 Great Portland Street
First Floor
London
London
W1W 7LT
England
Accountants
ICE CA
11 Cedar Avenue
Beeston
Nottingham
Notts
NG9 2HA
Perfectus Consulting Ltd
Statement of financial position
as at 30 November 2025
Tangible assets
2,504
1,363
Cash at bank and in hand
229,640
83,772
Creditors: amounts falling due within one year
(197,867)
(193,340)
Net current assets
791,899
560,532
Net assets
794,403
561,895
Called up share capital
30
1
Profit and loss account
794,373
561,894
Shareholders' funds
794,403
561,895
For the year ending 30 November 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 24 February 2026 and were signed on its behalf by
Ali Najefi
Director
Company Registration No. 12319931
Perfectus Consulting Ltd
Notes to the Accounts
for the year ended 30 November 2025
Perfectus Consulting Ltd is a private company, limited by shares, registered in England and Wales, registration number 12319931. The registered office is 85 Great Portland Street, First Floor, London, London, W1W 7LT, England.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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:
Computer equipment
25% straight line
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.
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 December 2024
17,874
1,190
19,064
At 30 November 2025
19,355
1,190
20,545
At 1 December 2024
17,304
397
17,701
Charge for the year
340
-
340
At 30 November 2025
17,644
397
18,041
At 30 November 2025
1,711
793
2,504
At 30 November 2024
570
793
1,363
Perfectus Consulting Ltd
Notes to the Accounts
for the year ended 30 November 2025
Amounts falling due within one year
Amounts falling due after more than one year
Other debtors
753,100
670,100
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
76,990
73,171
Other creditors
117,920
113,459
Loans from directors
42
774
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).