ACQUIRED PERSPECTIVE LTD

ACQUIRED PERSPECTIVE LTD
Contents Page
For the year ended 31 December 2025

Statement of financial position	1
Notes to the financial statements	2

ACQUIRED PERSPECTIVE LTD
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	2,734	3,905
		2,734	3,905
Current assets
Cash at bank and in hand		31	7
Creditors: amount falling due within one year		(10,279)	(9,391)
Net current assets		(10,248)	(9,384)

Total assets less current liabilities		(7,514)	(5,479)
Net assets		(7,514)	(5,479)

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		(7,614)	(5,579)
Shareholders' funds		(7,514)	(5,479)

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 17 May 2026 and were signed by:

-------------------------------
Robert Spicer
Director

1

ACQUIRED PERSPECTIVE LTD
Notes to the Abridged Financial Statements
For the year ended 31 December 2025

General Information

ACQUIRED PERSPECTIVE LTD is a private company, limited by shares, registered in England and Wales, registration number 13053725, registration address 23 High Street, Halling, Rochester, England, ME2 1BP.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the financial statements.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

30% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 January 2025	5,694	5,694
Additions	-	-
Disposals	-	-
At 31 December 2025	5,694	5,694
Depreciation
At 01 January 2025	1,789	1,789
Charge for year	1,171	1,171
On disposals	-	-
At 31 December 2025	2,960	2,960
Net book values
Closing balance as at 31 December 2025	2,734	2,734
Opening balance as at 01 January 2025	3,905	3,905

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1,000 Class A shares of £0.10 each	100		100
	100		100

2

Registered Number: 13053725
England and Wales
ACQUIRED PERSPECTIVE LTD

Abridged Accounts

Period of accounts Start date: 01 January 2025 End date: 31 December 2025