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Registered number: 13317030
Shifts and Perspectives Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Anumerate Limited
Office 2.05, ​Clockwise, Old Town Hall
30 Tweedy Road
Bromley
BR1 3FE
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—4
Page 1
Statement of Financial Position
Registered number: 13317030
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 422 1,176
422 1,176
CURRENT ASSETS
Debtors 5 9,360 -
Cash at bank and in hand 43,406 5,208
52,766 5,208
Creditors: Amounts Falling Due Within One Year 6 (22,709 ) (738 )
NET CURRENT ASSETS (LIABILITIES) 30,057 4,470
TOTAL ASSETS LESS CURRENT LIABILITIES 30,479 5,646
NET ASSETS 30,479 5,646
CAPITAL AND RESERVES
Called up share capital 7 1 1
Income Statement 30,478 5,645
SHAREHOLDERS' FUNDS 30,479 5,646
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Ms Rachelle Carolina Meyer
Director
08/08/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Shifts and Perspectives Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13317030 . The registered office is 125 Silverdale Avenue, Westcliff-On-Sea, Southend-On-Sea, SS0 9BB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
2.2. Going Concern Disclosure
The Directors are of the view that the company is a going concern and will continue to trade for the foreseeable future.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.  The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% - straightline basis
Computer Equipment 25% - straightline basis
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 2
Page 3
2.6. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs
and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.7. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilitiesare initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2024 1,070 1,948 3,018
As at 30 April 2025 1,070 1,948 3,018
Depreciation
As at 1 May 2024 758 1,084 1,842
Provided during the period 267 487 754
As at 30 April 2025 1,025 1,571 2,596
Net Book Value
As at 30 April 2025 45 377 422
As at 1 May 2024 312 864 1,176
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 9,360 -
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - (1 )
Other creditors 3,583 719
Taxation and social security 19,126 20
22,709 738
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 3
Page 4
8. Related Party Transactions
During the year the Director advanced cash to the Company to facilitate its operations. Loans with Directors amounts to £3,488 (2023: £624)
Amounts owed to the Director are unsecured, interest‑free and with no fixed terms of repayment.
Page 4