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REGISTERED NUMBER: 08922769 (England and Wales)















Unaudited Financial Statements

for the Year Ended

31 March 2024

for

Perspective Device Consulting Limited

Perspective Device Consulting Limited (Registered number: 08922769)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Perspective Device Consulting Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: T Buckland
M Marshall





REGISTERED OFFICE: The Old Bakehouse
Course Road
Ascot
Berkshire SL5 7HL





REGISTERED NUMBER: 08922769 (England and Wales)





ACCOUNTANTS: Jacksons Accountants (Ascot) Limited
The Old Bakehouse
Course Road
Ascot
Berkshire
SL5 7HL

Perspective Device Consulting Limited (Registered number: 08922769)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 12,526 16,254

CURRENT ASSETS
Debtors 5 99,368 129,008
Cash at bank 98,639 69,858
198,007 198,866
CREDITORS
Amounts falling due within one year 6 53,179 80,250
NET CURRENT ASSETS 144,828 118,616
TOTAL ASSETS LESS CURRENT
LIABILITIES

157,354

134,870

PROVISIONS FOR LIABILITIES 7 4,064 4,064
NET ASSETS 153,290 130,806

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 153,288 130,804
SHAREHOLDERS' FUNDS 153,290 130,806

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 29 January 2025 and were signed on its behalf by:



T Buckland - Director


Perspective Device Consulting Limited (Registered number: 08922769)

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

1. STATUTORY INFORMATION

Perspective Device Consulting Limited 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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 1 (2023 - 1 ) .

Perspective Device Consulting Limited (Registered number: 08922769)

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

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 April 2023
and 31 March 2024 41,773
DEPRECIATION
At 1 April 2023 25,519
Charge for year 3,728
At 31 March 2024 29,247
NET BOOK VALUE
At 31 March 2024 12,526
At 31 March 2023 16,254

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Other debtors 17,449 17,449
Directors' current accounts 61,339 57,235
Accrued income 20,580 54,324
99,368 129,008

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Tax 34,876 69,248
VAT 2,530 721
Other creditors 10,773 2,781
Accrued expenses 5,000 7,500
53,179 80,250

7. PROVISIONS FOR LIABILITIES
31.3.24 31.3.23
£    £   
Deferred tax 4,064 4,064

Deferred
tax
£   
Balance at 1 April 2023 4,064
Balance at 31 March 2024 4,064

Perspective Device Consulting Limited (Registered number: 08922769)

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

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

31.3.24 31.3.23
£    £   
T Buckland
Balance outstanding at start of year 57,235 57,269
Amounts advanced 4,104 8,588
Amounts repaid - (8,622 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 61,339 57,235