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Reports Dated : 26/05/2026 | Registered Number: 15106091
England and Wales
PERCEPTIVE CONSULTING PARTNERS LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 September 2024 End date: 31 August 2025

PERCEPTIVE CONSULTING PARTNERS LIMITED Contents Page For the year ended 31 August 2025
Company information | 1
Directors' report | 2
Accountants' report | 3
Statement of financial position | 4
Notes to the financial statements | 5

PERCEPTIVE CONSULTING PARTNERS LIMITED Company Information For the year ended 31 August 2025
Directors | James Henry Cranstone STEWART STEWART James
Registered Number | 15106091
Registered Office | 71-75 SHELTON STREET COVENT GARDEN LONDON WC2H 9JQ
Accountants | N.A.Q Accountants Limited 12 Sheavehill Parade Sheaveshill Avenune London NW9 6RS
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PERCEPTIVE CONSULTING PARTNERS LIMITED Directors' Report For the year ended 31 August 2025
Director's report and financial statements The directors present his/her/their annual report and the financial statements for the year ended 31 August 2025 Principal activities The companys principal activity during the year was Management Consulting Directors The directors who served the company throughout the year were as follows:
James Henry Cranstone STEWART
STEWART James
Hemaakumari Chauhan
Statement of directors' responsibilities The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to select suitable accounting policies and then apply them consistently make judgments and accounting estimates that are reasonable and prudent prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. This report was approved by the board and signed on its behalf by:
---------------------------------- James Henry Cranstone STEWART Director
Date approved: 26 May 2026 2

PERCEPTIVE CONSULTING PARTNERS LIMITED Accountants' Report For the year ended 31 August 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. N.A.Q Accountants Limited 31 August 2025 .................................................... N.A.Q Accountants Limited 12 Sheavehill Parade Sheaveshill Avenune London NW9 6RS 26 May 2026 3

PERCEPTIVE CONSULTING PARTNERS LIMITED Statement of Financial Position As at 31 August 2025
| Notes | 31/08/2025 £ |  | 31/08/2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Cash at bank and in hand |  | 276 |  | 3
Net current assets |  | 276 |  | 3
Total assets less current liabilities |  | 276 |  | 3
Creditors: amount falling due after more than one year | 3 | (1,980) |  | (980)
Net assets |  | (1,704) |  | (977)
Capital and reserves |  |  |
Called up share capital |  | 1 |  | 0
Profit and loss account |  | (1,705) |  | (977)
Shareholders' funds |  | (1,704) |  | (977)
For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' 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 directors acknowledge 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 financial statements were approved by the board of directors on 26 May 2026 and were signed on its behalf by:
------------------------------- James Henry Cranstone STEWART Director
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PERCEPTIVE CONSULTING PARTNERS LIMITED Notes to the Financial Statements For the year ended 31 August 2025
General Information PERCEPTIVE CONSULTING PARTNERS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15106091, registration address 71-75 SHELTON STREET, COVENT GARDEN , LONDON, WC2H 9JQ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 1).
3. | Creditors: amount falling due after more than one year
| 31/08/2025 £ |  | 31/08/2024 £
--- | --- | --- | ---
Box of Treats Investment Group Limited | 1,000 |  | 0
Directors' Loan Accounts | 980 |  | 980
| 1,980 |  | 980
4. | Related parties During the year the company entered into the following transactions with related parties:
| Transaction value - income/(expenses) |  | Balance owed by/(owed to)
--- | --- | --- | ---
| 31/08/2025 £ |  | 31/08/2024 £ |  | 31/08/2025 £ |  | 31/08/2024 £
BOX OF TREATS INVESTMENT GROUP LIMITED | (1,000) |  | 0 |  | (1,000) |  | 0
5. | Ultimate Controlling Party The company's immediate and ultimate parent undertaking is Box Of Treats Investment Group Limited. Box Of Treats Investment Group Limited was incorporated in Scotland. Copies of the group accounts may be contained from the secretary, 272 Bath Street, Glasgow, Scotland, G2 4JR. The ultimate controlling party is Box Of Treats Investment Group Limited who controls 100% of the shares of PERCEPTIVE CONSULTING PARTNERS LIMITED.
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