REGISTERED NUMBER: OC304891 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Perspectiv LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

A Wilkins

Ms C Stuart Cox

REGISTERED OFFICE:

10 Station Road

Henley-On-Thames

Oxfordshire

RG9 1AY

REGISTERED NUMBER:

OC304891 (England and Wales)

ACCOUNTANTS:

Ridgefield Consulting Ltd

2 Hinksey Court

Church Way

Oxford

Oxfordshire

OX2 9SX

CURRENT ASSETS

Debtors

4

3,386

25,854

Cash at bank and in hand

39,442

17,144

42,828

42,998

CREDITORS

Amounts falling due within one year

5

10,660

6,031

NET CURRENT ASSETS

32,168

36,967

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

32,168

36,967

LOANS AND OTHER DEBTS DUE TO MEMBERS

6

32,168

36,967

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

6

32,168

36,967

Amounts due from members

4

-

(9,499

)

32,168

27,468

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 17 December 2025 and were signed by:

A Wilkins - Designated member

1.	STATUTORY INFORMATION

Perspectiv LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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.

3.	EMPLOYEE INFORMATION

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

3,386

15,774

Other debtors

-

10,080

3,386

25,854

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

1,175

1,872

Taxation and social security

4,391

-

Other creditors

5,094

4,159

10,660

6,031

6.

LOANS AND OTHER DEBTS DUE TO MEMBERS

In the event of a winding up the accounts included in "loans and other debts due to members" will rank equally with unsecured creditors.

There are no restrictions of limitations on the ability of members to reduce the amount of "member" other interests.