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REGISTERED NUMBER: 14246853 (England and Wales)

















Unaudited Financial Statements

for the Year Ended 31 July 2024

for

Perspective Management Ltd

Perspective Management Ltd (Registered number: 14246853)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Perspective Management Ltd

Company Information
for the Year Ended 31 July 2024







DIRECTOR: Mr R C Habberley





REGISTERED OFFICE: 46 Broadwick Street
Unit 3
London
London
W1F 7AF





REGISTERED NUMBER: 14246853 (England and Wales)





ACCOUNTANTS: Sterling Partners Limited
Chartered Accountants
Chartered Tax Advisors
2nd Floor, Grove House
774-780 Wilmslow Road
Didsbury
Manchester
Greater Manchester
M20 2DR

Perspective Management Ltd (Registered number: 14246853)

Balance Sheet
31 July 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 1,088 -

CURRENT ASSETS
Debtors 5 125,140 99,851
Cash at bank 553,654 179,993
678,794 279,844
CREDITORS
Amounts falling due within one year 6 (425,414 ) (163,201 )
NET CURRENT ASSETS 253,380 116,643
TOTAL ASSETS LESS CURRENT
LIABILITIES

254,468

116,643

PROVISIONS FOR LIABILITIES (272 ) -
NET ASSETS 254,196 116,643

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 254,195 116,642
254,196 116,643

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

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

The director acknowledges his 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.

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 director and authorised for issue on 21 January 2025 and were signed by:




Mr R C Habberley - Director


Perspective Management Ltd (Registered number: 14246853)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Perspective Management Ltd is a private company, limited by shares , registered in England and Wales. 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.
Computer equipment - 33% on cost

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Perspective Management Ltd (Registered number: 14246853)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
Additions 1,632
At 31 July 2024 1,632
DEPRECIATION
Charge for year 544
At 31 July 2024 544
NET BOOK VALUE
At 31 July 2024 1,088

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 124,424 97,414
PAYE/ NI debtor - 417
Prepayments 716 2,020
125,140 99,851

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Payments on account 4,320 -
Trade creditors 955 45,072
Tax 83,140 48,256
Social security and other taxes 342 -
Pension Payable 168 -
VAT 21,389 29,992
Directors' current accounts 671 507
Accrued expenses 314,429 39,374
425,414 163,201

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 July 2024 and the period ended 31 July 2023:

2024 2023
£    £   
Mr R C Habberley
Balance outstanding at start of year (507 ) -
Amounts advanced 112,148 81,912
Amounts repaid (112,312 ) (82,419 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (671 ) (507 )

Perspective Management Ltd (Registered number: 14246853)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

8. ULTIMATE CONTROLLING PARTY

The controlling party is Mr R C Habberley.