Company registration number: 07928904
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
Periscope Live Limited
Pages for filing with the Registrar
Company registration number: 07928904
Periscope Live Limited
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 551,958 291,104
551,958 291,104
Current assets
Stocks 673,829 461,784
Debtors 1,739,037 1,822,809
Cash at bank and in hand 39,715 18,337
2,452,581 2,302,930
Creditors: amounts falling due within one year
(1,568,894) (1,359,962)
Net current assets 883,687 942,968
Total assets less current liabilities 1,435,645 1,234,072
Creditors: Amounts falling due after more than one year
(186,800) (101,978)
Provisions for liabilities (61,094) (30,086)
NET ASSETS 1,187,751 1,102,008
Capital and reserves
Called up share capital 402 402
Profit and loss account 1,187,349 1,101,606
TOTAL EQUITY 1,187,751 1,102,008
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 December 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge 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: 07928904
Periscope Live Limited
Balance sheet - continued
as at 31 December 2025
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.
These financial statements were approved by the Board of directors and authorised for issue on 25 August 2026 and signed on its behalf by:
Mr J HAMILTON, Director Mr M Neale, Director
25 August 2026 25 August 2026
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Periscope Live Limited
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Periscope Live Limited is a private company registered in England and Wales. Its registered number is 07928904. The company is limited by shares. Its registered office is Old Boat Yard, South March, Daventry, NN11 4PH.
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 directors have 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 directors take 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 directors consider 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.
Land and buildings:
Long leasehold property - 10% straight line
Plant and machinery etc.:
Plant and machinery - 33.33% straight line
Fixtures & fittings - 33.33% straight line
Motor vehicles - 33.33% reducing balance
Computer equipment - 33.33% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
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Periscope Live Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred 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 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.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that been enacted or substantively enacted by the balance sheet date and 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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 6 (2024 - 6).
4 Tangible fixed assets
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Cost
At 1 January 2025 426,267 72,602 498,869
Additions 121,182 241,111 362,293
At 31 December 2025 547,449 313,713 861,162
Depreciation
At 1 January 2025 178,864 28,901 207,765
Charge for year 50,664 50,775 101,439
At 31 December 2025 229,528 79,676 309,204
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Periscope Live Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
4 Tangible fixed assets - continued
Net book value
At 31 December 2025 317,921 234,037 551,958
At 31 December 2024 247,403 43,701 291,104
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