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REGISTERED NUMBER: SC336196 (Scotland)













Unaudited Financial Statements

for the Year Ended 31 January 2024

for

PERCEPTIVE COMMUNICATORS LTD

PERCEPTIVE COMMUNICATORS LTD (REGISTERED NUMBER: SC336196)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 JANUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PERCEPTIVE COMMUNICATORS LTD

Company Information
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTORS: J A Mclauchlan
Ms J A Moulsdale





REGISTERED OFFICE: Suite 2.3 65 Bath Street
Glasgow
G2 2BX





REGISTERED NUMBER: SC336196 (Scotland)





ACCOUNTANTS: BK Plus Ltd
6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
Lanarkshire
G1 3NQ

PERCEPTIVE COMMUNICATORS LTD (REGISTERED NUMBER: SC336196)

Balance Sheet
31 JANUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 37,199 49,134

CURRENT ASSETS
Debtors 5 317,316 316,066
Cash at bank 24,695 116,508
342,011 432,574
CREDITORS
Amounts falling due within one year 6 157,682 182,169
NET CURRENT ASSETS 184,329 250,405
TOTAL ASSETS LESS CURRENT
LIABILITIES

221,528

299,539

CREDITORS
Amounts falling due after more than one
year

7

(14,117

)

(23,997

)

PROVISIONS FOR LIABILITIES (9,300 ) (12,284 )
NET ASSETS 198,111 263,258

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 198,011 263,158
198,111 263,258

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

PERCEPTIVE COMMUNICATORS LTD (REGISTERED NUMBER: SC336196)

Balance Sheet - continued
31 JANUARY 2024


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 14 October 2024 and were signed on its behalf by:





Ms J A Moulsdale - Director


PERCEPTIVE COMMUNICATORS LTD (REGISTERED NUMBER: SC336196)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 JANUARY 2024

1. STATUTORY INFORMATION

Perceptive Communicators Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on a reducing balance basis
Motor vehicles - 20% on a reducing balance basis
Computer equipment - 33% on a straight line basis

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

PERCEPTIVE COMMUNICATORS LTD (REGISTERED NUMBER: SC336196)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JANUARY 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 9 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 February 2023 4,808 56,090 6,620 67,518
Additions 1,099 - 857 1,956
At 31 January 2024 5,907 56,090 7,477 69,474
DEPRECIATION
At 1 February 2023 2,656 11,218 4,510 18,384
Charge for year 474 11,218 2,199 13,891
At 31 January 2024 3,130 22,436 6,709 32,275
NET BOOK VALUE
At 31 January 2024 2,777 33,654 768 37,199
At 31 January 2023 2,152 44,872 2,110 49,134

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 57,297 68,528
Amounts owed by group undertakings 234,907 234,872
Other debtors 25,112 12,666
317,316 316,066

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 9,600 9,600
Trade creditors 6,418 11,519
Taxation and social security 111,401 112,732
Other creditors 30,263 48,318
157,682 182,169

PERCEPTIVE COMMUNICATORS LTD (REGISTERED NUMBER: SC336196)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JANUARY 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans 14,117 23,997