Company registration number: 10160513
Annual report and unaudited financial statements
for the year ended 31 May 2026
for
Fresh Perspective Resourcing Ltd
Pages for filing with the Registrar
Company registration number: 10160513
Fresh Perspective Resourcing Ltd
Balance sheet
as at 31 May 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 33,047 1,594
33,047 1,594
Current assets
Debtors 5 101,287 62,120
Cash at bank and in hand 131,080 78,397
232,367 140,517
Creditors: amounts falling due within one year
6 (118,115) (87,794)
Net current assets 114,252 52,723
Total assets less current liabilities 147,299 54,317
Creditors: Amounts falling due after more than one year
7 (15,680) (4,104)
Provisions for liabilities (8,750) -
NET ASSETS 122,869 50,213
Capital and reserves
Called up share capital 100 100
Profit and loss account 122,769 50,113
TOTAL EQUITY 122,869 50,213
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 May 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 10160513
Fresh Perspective Resourcing Ltd
Balance sheet - continued
as at 31 May 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Miss L Leyland, Director
7 August 2026
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Fresh Perspective Resourcing Ltd
Notes to the financial statements
for the year ended 31 May 2026
1 Company information
Fresh Perspective Resourcing Ltd is a private company registered in England and Wales. Its registered number is 10160513. The company is limited by shares. Its registered office is Fresh Perspective Resourcing, 112-114 Market Street, Chorley, Lancashire, PR7 2SL.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures & fittings - 33.3% straight line
Motor vehicles - 25% straight line
Computer equipment - 33.3% straight line
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
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Fresh Perspective Resourcing Ltd
Notes to the financial statements - continued
for the year ended 31 May 2026
2 Accounting policies - continued
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 13 (2025 - 12).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 June 2025 26,448
Additions 34,765
At 31 May 2026 61,213
Depreciation
At 1 June 2025 24,854
Charge for year 3,312
At 31 May 2026 28,166
Net book value
At 31 May 2026 33,047
At 31 May 2025 1,594
5 Debtors
2026 2025
£ £
Trade debtors 93,987 54,063
Other debtors - 1,063
Prepayments and accrued income 7,300 6,994
101,287 62,120
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Fresh Perspective Resourcing Ltd
Notes to the financial statements - continued
for the year ended 31 May 2026
6 Creditors: amounts falling due within one year
2026 2025
£ £
Bank loans and overdrafts 27,204 15,827
Trade creditors 9,615 7,924
Other creditors 17,744 13,784
Taxation 32,665 19,522
VAT payable 25,657 26,347
Social security and other tax 4,105 3,652
Accruals and deferred income 1,125 738
118,115 87,794
7 Creditors: amounts falling due after more than one year
2026 2025
£ £
Bank loans 15,680 4,104
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