You can't do it because Perl doesn't see if functions exist until runtime. It can't. Consider a function that only gets eval
ed into existence:
eval 'sub foo { return $_[0]+1 }';
That line of code will create a subroutine at runtime.
Or consider that Perl can use symbolic references
my $func = 'func';
$func = "no_such_" . $func;
&$func;
In that case, it's calling your no_such_func
function, but you can't tell via static analysis.
BTW, if you want to find functions that are never referenced, at least via static analysis, then you can use a tool like Perl::Critic. See http://perlcritic.com/ or install Perl::Critic from CPAN.