Perlyny Tours Ltd

Perlyny Tours Ltd
Contents Page
For the year ended 30 April 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

Perlyny Tours Ltd
Statement of Financial Position
As at 30 April 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	855	502
		855	502
Current assets
Debtors		5,516	6,382
Cash at bank and in hand		16,376	9,623
		21,892	16,005
Creditors: amount falling due within one year		(12,018)	(8,590)
Net current assets		9,874	7,415

Total assets less current liabilities		10,729	7,917
Net assets		10,729	7,917

Capital and reserves
Called up share capital	4	1	1
Profit and loss account		10,728	7,916
Shareholders' funds		10,729	7,917

For the year ended 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 accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

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 by the director on 23 October 2026 and were signed by:

-------------------------------
Yana Makarenko
Director

1

Perlyny Tours Ltd
Notes to the Abridged Financial Statements
For the year ended 30 April 2026

General Information

Perlyny Tours Ltd is a private company, limited by shares, registered in England and Wales, registration number 14831296, registration address Suite A James Carter Road, Mildenhall, Bury St. Edmunds, IP28 7DE.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	3 Years Straight Line
Computer Equipment	3 Years Straight Line

2.	Average number of employees Average number of employees during the period was 3 (2025 : 2).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Computer Equipment	Total
	£	£	£
At 01 May 2025	-	753	753
Additions	209	698	907
Disposals	-	-	-
At 30 April 2026	209	1,451	1,660
Depreciation
At 01 May 2025	-	251	251
Charge for year	70	484	554
On disposals	-	-	-
At 30 April 2026	70	735	805
Net book values
Closing balance as at 30 April 2026	139	716	855
Opening balance as at 01 May 2025	-	502	502

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
1 Class A share of £1.00 each	1		1
	1		1

2