PERFECTA GROUP LTD


Director	SIDDALL, Carl Michael


Registered Address	Perfecta Group
	Shawfield Road
	Barnsley
	S71 3HS


Registered Number	13401681 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	4		469,245		620,895
Investments	5		100		100
			469,345		620,995
Current assets
Debtors		426,120		695,526
Cash at bank and on hand		4,614		32,847
		430,734		728,373
Creditors amounts falling due within one year		(178,005)		(236,211)
Net current assets (liabilities)			252,729		492,162
Total assets less current liabilities			722,074		1,113,157
Creditors amounts falling due after one year			(246,809)		(418,513)
Net assets			475,265		694,644
Capital and reserves
Called up share capital			51		51
Profit and loss account			475,214		694,593
Shareholders' funds			475,265		694,644

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 Director acknowledges 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 Director on 2 September 2026, and are signed on its behalf by:

SIDDALL, Carl Michael
Director
Registered Company No. 13401681

PERFECTA GROUP LTD

Notes to the Financial Statements
for the year ended 31 March 2026

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the purchase obligation. Revenue is recognised in full when the services in relation to the purchase obligation have been fulfilled. Where a purchase obligation has only been partly satisfied, the revenue amount has been measured at the total recoverable costs in relation to services completed during the reporting period.

	Dividend income
	Dividend income is recognised when the right to receive payment is established.

	Current taxation
	Current tax represents the amount of tax payable in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	25
	Vehicles	25

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account, none of which have occurred in the reporting period.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account, none of which have occurred in the reporting period.

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Further information regarding the company's income
	The company have written off an amount that was owed from a subsidiary which has been liquidated and will not be received. The amounts previously outstanding were in relation to unpaid vehicle and plant hire invoices and material costs provided to the subsidiary that accumulated over a number of years.

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 25	783,819
	At 31 March 26	783,819
	Depreciation and impairment
	At 01 April 25	162,924
	Charge for year	151,650
	At 31 March 26	314,574
	Net book value
	At 31 March 26	469,245
	At 31 March 25	620,895

5.	Fixed asset investments

		Total
		£
	Cost or valuation
	At 01 April 25	100
	At 31 March 26	100
	Net book value
	At 31 March 26	100
	At 31 March 25	100

6.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	418,513		603,116


	The reporting entity has contractual obligations to pay both finance and hire purchase agreements within 12 months of the reporting date totalling £171,704. A further £246,808 is payable in between 2 - 5 years of the reporting date.

7.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
SIDDALL, Carl Michael	0	23,333	23,333	0
	0	23,333	23,333	0


	The directors' loan account is in credit at the year end date.

8.	Parent-subsidiary relationships
	The reporting entity has a wholly owned subsidiary, Perfecta Connect Ltd, which owes Perfecta Group Ltd a total of £302,965 at the reporting date. This amount is made up of hire invoices and dividends payable to Perfecta Group Ltd.