1 May 2025 v2026.33.1 micro_entity_frs_105_v1_1_3 filingSoftwarefalsetruetruetruefalseNo description of principal activitytruexbrli:purexbrli:sharesiso4217:GBP054382242025-05-012026-04-30054382242026-04-30054382242025-04-3005438224core:WithinOneYear2026-04-3005438224core:WithinOneYear2025-04-3005438224bus:RegisteredOffice2025-05-012026-04-30054382242024-05-012025-04-3005438224bus:Director12025-05-012026-04-300543822412025-05-012026-04-3005438224countries:EnglandWales2025-05-012026-04-3005438224bus:AuditExemptWithAccountantsReport2025-05-012026-04-3005438224bus:PrivateLimitedCompanyLtd2025-05-012026-04-3005438224bus:Micro-entities2025-05-012026-04-3005438224bus:FullAccounts2025-05-012026-04-30
Company registration number:
05438224
Precept Limited
Unaudited Filleted Financial Statements for the year ended
30 April 2026
Precept Limited
Statement of Financial Position
30 April 2026
20262025
££
Fixed assets
928
 
749
 
   
Current assets
38,958
 
37,094
 
Creditors: amounts falling due within one year
(11,233
 )
(12,437
 )
Net current assets
27,725
 
24,657
 
Total assets less current liabilities
28,653
 
25,406
 
Accruals and deferred income
(1,002
 )
(1,002
 )
Net assets
27,651
 
24,404
 
   
Capital and reserves
27,651
 
24,404
 

Notes to the Financial Statements

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
11 Hartburn Avenue
,
Stockton-On-Tees
,
TS18 4ES
, .

2 Average number of employees

The average number of persons employed by the company during the year was
2
(2025:
2
).

3 Director's advances, credit and guarantees

At the balance sheet date there was a loan balance due to the director of £6,930. (2025: £6,259). The loan is unsecured, interest free and repayable on demand.
For the year ending
30 April 2026
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the
board of directors
and authorised for issue on
30 August 2026
, and are signed on behalf of the board by:
Mrs P Higgins
Director
Company registration number:
05438224