Registration number: 02768026

Perfectcourse Limited

Contents

Company Information	1
Balance Sheet	2
Statement of Changes in Equity	3
Notes to the Unaudited Financial Statements	4 to 8

Perfectcourse Limited

Company Information

Director

Mrs Suzanne Louise Whitehouse

Company secretary

Mrs Karen Michele Whitehouse-Hyde

Registered office

17 Broadwood Close Disley Stockport Cheshire SK12 2NJ

Accountants

D C Accounting Solutions Ltd Chartered Accountants and Business AdvisersCentral House Central Drive Romiley Stockport Cheshire SK6 4PE

Perfectcourse Limited

(Registration number: 02768026)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	126,236	126,236
Current assets
Debtors	5	368	-
Cash at bank and in hand		136,551	123,425
		136,919	123,425
Creditors: Amounts falling due within one year	6	(155,773)	(145,300)
Net current liabilities		(18,854)	(21,875)
Net assets		107,382	104,361
Capital and reserves
Called up share capital	7	10,000	10,000
Retained earnings		97,382	94,361
Shareholders' funds		107,382	104,361

For the financial year ending 31 January 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 11 August 2026
 

......................................... Mrs Suzanne Louise Whitehouse Director

Perfectcourse Limited

Statement of Changes in Equity for the Year Ended 31 January 2026

	Share capital £	Retained earnings £	Total £
At 1 February 2025	10,000	94,361	104,361
Profit for the year	-	13,021	13,021
Dividends	-	(10,000)	(10,000)
At 31 January 2026	10,000	97,382	107,382

	Share capital £	Retained earnings £	Total £
At 1 February 2024	10,000	91,217	101,217
Profit for the year	-	13,144	13,144
Dividends	-	(10,000)	(10,000)
At 31 January 2025	10,000	94,361	104,361

Perfectcourse Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
17 Broadwood Close
Disley
Stockport
Cheshire
SK12 2NJ

These financial statements were authorised for issue by the director on 11 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Perfectcourse Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and buildings	Not depreciated

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Perfectcourse Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4	Tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 February 2025	126,236	126,236
At 31 January 2026	126,236	126,236
Depreciation
Carrying amount
At 31 January 2026	126,236	126,236
At 31 January 2025	126,236	126,236

Included within the net book value of land and buildings above is £126,236 (2025 - £126,236) in respect of freehold land and buildings.
 

5

Debtors

Current	2026 £	2025 £
Prepayments	368	-
	368	-

Perfectcourse Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	3,055	3,083
Accruals and deferred income	1,112	612
Other creditors	151,606	141,605
	155,773	145,300

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	10,000	10,000	10,000	10,000

8	Related party transactions

Perfectcourse Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Director's remuneration

The director's remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	6,000	6,000