REGISTERED NUMBER: 12363239 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

LOGICAL PERSPECTIVE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M J Brown

REGISTERED OFFICE:

64 Oaklands Road

Bexleyheath

DA6 7AJ

REGISTERED NUMBER:

12363239 (England and Wales)

ACCOUNTANTS:

Askews Chartered Certified Accountants

5 The Quadrant

Coventry

West Midlands

CV1 2EL

FIXED ASSETS

Tangible assets

4

272

591

CURRENT ASSETS

Debtors

5

9,275

4,689

Cash at bank

7,526

4,747

16,801

9,436

CREDITORS

Amounts falling due within one year

6

13,099

12,657

NET CURRENT ASSETS/(LIABILITIES)

3,702

(3,221

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,974

(2,630

)

CREDITORS

Amounts falling due after more than one year

7

3,562

4,612

NET ASSETS/(LIABILITIES)

412

(7,242

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

411

(7,243

)

412

(7,242

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 15 June 2026 and were signed by:

M J Brown - Director

1.	STATUTORY INFORMATION

Logical Perspective 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.

Computer equipment

-

25% Straight line

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

and 31 December 2025

4,372

DEPRECIATION

At 1 January 2025

3,781

Charge for year

319

At 31 December 2025

4,100

NET BOOK VALUE

At 31 December 2025

272

At 31 December 2024

591

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,033

4,689

Other debtors

6,242

-

9,275

4,689

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1,056

1,058

Trade creditors

210

218

Taxation and social security

3,822

550

Other creditors

8,011

10,831

13,099

12,657

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

3,562

4,612