REGISTERED NUMBER: 07954728 (England and Wales)

Perspective Financial Advisory Limited

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J M Rowland

SECRETARY:

J M Rowland

REGISTERED OFFICE:

11 Clinton Avenue

East Molesey

Surrey

KT8 0HS

REGISTERED NUMBER:

07954728 (England and Wales)

ACCOUNTANTS:

DSJ Partners (UK) Limited

2nd Floor

1 Bell Street

London

NW1 5BY

FIXED ASSETS

Investments

4

671,821

652,646

CURRENT ASSETS

Cash at bank

4,975

3,221

CREDITORS

Amounts falling due within one year

5

(256,743

)

(233,628

)

NET CURRENT LIABILITIES

(251,768

)

(230,407

)

TOTAL ASSETS LESS CURRENT LIABILITIES

420,053

422,239

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

420,052

422,238

SHAREHOLDERS' FUNDS

420,053

422,239

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 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 29 December 2025 and were signed by:

J M Rowland - Director

1.	STATUTORY INFORMATION

Perspective Financial Advisory 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.

Going concern

The director has considered the going concern basis for preparing the financial statements on the grounds that at the year end there was a net current liability of £251,768.

The shareholder of the company has undertaken to continue to provide the company with such financial support to trade and to meet its obligation as they fall due. Having regard to this financial support, the directors are of the opinion that it is appropriate for the accounts to be prepared on a going concern basis.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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.

Investments

Long term investments are classified as fixed assets.

Fixed assets investments are stated at cost. Provision is made for any impairment in the value of fixed asset investments.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

2025

2024

£

£

Shares in group undertakings

3,672

3,672

Loans to group undertakings

668,149

648,974

671,821

652,646

Additional information is as follows:

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

3,672

NET BOOK VALUE

At 31 March 2025

3,672

At 31 March 2024

3,672

Loans to

group

undertakings

£

At 1 April 2024

648,974

New in year

19,175

At 31 March 2025

668,149

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

256,743

233,628

6.	RELATED PARTY DISCLOSURES

The director of the company Mr J M Rowland has provided working capital to the company. At the year end amount repayable to him was £252,404 (2024: £229,283).

The company has provided loan to its wholly owned subsidiary company Relevant Meridian Unipessoal Lda. At the year end amount receivable from this related party was £668,149 (2024: £648,974).

7.	ULTIMATE CONTROLLING PARTY

The controlling party is J M Rowland.