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Registered Number: 07539809
England and Wales
THE FIFTH SECTOR LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

The Fifth Sector Limited Contents Page For the year ended 31 March 2026
Company Information | 1
Directors' Report | 2
Statement of Financial Position | 3
Notes to the Financial Statements | 4

The Fifth Sector Limited Company Information For the year ended 31 March 2026
Directors | Iain Charles Bennett Sara Vanessa Sartorius
Registered Number | 07539809
Registered Office | Edward Pavilion Albert Dock Liverpool L3 4AF
Accountants | Woods Squared Limited The Old School 188 Liscard Road Wallasey Wirral CH44 5TN
1

The Fifth Sector Limited Directors' Report For the year ended 31 March 2026
Director's report and financial statements The directors present their annual report and the financial statements for the year ended 31 March 2026. Directors The directors who served the company throughout the year were as follows:
Iain Charles Bennett
Sara Vanessa Sartorius
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:
---------------------------------- Iain Charles Bennett Director
Date approved: 27 July 2026 2

The Fifth Sector Limited Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 4,670 |  | 5,845
|  | 4,670 |  | 5,845
Current assets |  |  |
Stocks | 4 | 3,125 |  | 1,500
Debtors: amounts falling due within one year | 5 | 77,808 |  | 34,500
Cash at bank and in hand |  | 39,260 |  | 114,106
|  | 120,193 |  | 150,106
Creditors: amount falling due within one year | 6 | (96,314) |  | (115,931)
Net current assets |  | 23,879 |  | 34,175
Total assets less current liabilities |  | 28,549 |  | 40,020
Creditors: amount falling due after more than one year | 7 | (24) |  | (5,051)
Provisions for liabilities | 8 | (887) |  | (1,379)
Net assets |  | 27,638 |  | 33,590
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 27,538 |  | 33,490
Shareholders' funds |  | 27,638 |  | 33,590
For the year ended 31 March 2026 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 27 July 2026 and were signed on its behalf by:
------------------------------- Iain Charles Bennett Director
3

The Fifth Sector Limited Notes to the Financial Statements For the year ended 31 March 2026
General Information The Fifth Sector Limited is a private company, limited by shares, registered in England and Wales, registration number 07539809, registration address Edward Pavilion, Albert Dock, Liverpool, L3 4AF. 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. 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 Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. 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 | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. 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 1 (2025 : 1).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 April 2025 | 15,274 |  | 7,452 |  | 22,726
Additions | 175 |  | 207 |  | 382
Disposals | - |  | - |  | -
At 31 March 2026 | 15,449 |  | 7,659 |  | 23,108
Depreciation
At 01 April 2025 | 11,520 |  | 5,361 |  | 16,881
Charge for year | 982 |  | 575 |  | 1,557
On disposals | - |  | - |  | -
At 31 March 2026 | 12,502 |  | 5,936 |  | 18,438
Net book values
Closing balance as at 31 March 2026 | 2,947 |  | 1,723 |  | 4,670
Opening balance as at 01 April 2025 | 3,754 |  | 2,091 |  | 5,845
4. | Stocks
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Work in Progress | 3,125 |  | 1,500
| 3,125 |  | 1,500
5. | Debtors: amounts falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Debtors | 77,289 |  | 32,621
Other Debtors | 519 |  | 1,879
| 77,808 |  | 34,500
6. | Creditors: amount falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Creditors | 19,569 |  | 13,909
Bank Loans & Overdrafts | 5,028 |  | 5,028
Taxation and Social Security | 19,349 |  | 30,655
Other Creditors | 52,368 |  | 66,339
| 96,314 |  | 115,931
7. | Creditors: amount falling due after more than one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 24 |  | 5,051
| 24 |  | 5,051
8. | Provisions for liabilities
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Deferred Tax | 887 |  | 1,379
| 887 |  | 1,379
4