REGISTERED NUMBER: 06489428 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

PERPETUAL SIGHT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Radcliffe

J S Radcliffe

SECRETARY:

D Osborne

REGISTERED OFFICE:

Roall Hall

Roall Lane

Eggborough

North Humberside

DN14 0NA

REGISTERED NUMBER:

06489428 (England and Wales)

ACCOUNTANTS:

Fortus Limited

Business Advisors & Accountants

Equinox House

Clifton Park, Shipton Road

York

Yorkshire

YO30 5PA

FIXED ASSETS

Tangible assets

4

6,397

8,528

CURRENT ASSETS

Debtors

5

13,117

5,375

Cash at bank

50,468

57,182

63,585

62,557

CREDITORS

Amounts falling due within one year

6

12,540

4,845

NET CURRENT ASSETS

51,045

57,712

TOTAL ASSETS LESS CURRENT LIABILITIES

57,442

66,240

CREDITORS

Amounts falling due after more than one year

7

37,331

43,768

NET ASSETS

20,111

22,472

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

20,110

22,471

20,111

22,472

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 7 October 2025 and were signed on its behalf by:

S Radcliffe - Director

1.	STATUTORY INFORMATION

Perpetual Sight 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.

Plant and machinery

-

10% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

10% 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

7,007

1,872

90,729

99,608

DEPRECIATION

At 1 April 2024

6,306

1,872

82,902

91,080

Charge for year

175

-

1,956

2,131

At 31 March 2025

6,481

1,872

84,858

93,211

NET BOOK VALUE

At 31 March 2025

526

-

5,871

6,397

At 31 March 2024

701

-

7,827

8,528

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

12,369

4,697

Other debtors

748

678

13,117

5,375

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

7,804

1,557

Taxation and social security

3,185

1,466

Other creditors

1,551

1,822

12,540

4,845

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

37,331

43,768

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in other creditors due after more than one year is a directors current account balance of £37,331 (2024 £43,768).