The Fifth Sector Limited

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

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

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.

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).

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

Stocks

	2026 £		2025 £
Work in Progress	3,125		1,500
	3,125		1,500

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	77,289	32,621
Other Debtors	519	1,879
	77,808	34,500

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

Creditors: amount falling due after more than one year

	2026 £		2025 £
Bank Loans & Overdrafts	24		5,051
	24		5,051

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	887		1,379
	887		1,379

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