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Company Registration No. 13355293 (England and Wales)
PERCEPTIVE OBSERVATIONS LTD Unaudited accounts for the year ended 30 April 2026
PERCEPTIVE OBSERVATIONS LTD Unaudited accounts Contents
Page
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PERCEPTIVE OBSERVATIONS LTD Company Information for the year ended 30 April 2026
Director
BINGHAM, Stephen Guy
Company Number
13355293 (England and Wales)
Registered Office
1 Southmoor House Buckleigh Road Westward Ho Bideford Devon EX39 3PU England
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PERCEPTIVE OBSERVATIONS LTD Statement of financial position as at 30 April 2026
2026 
2025 
Notes
£ 
£ 
Current assets
Cash at bank and in hand
827 
600 
Creditors: amounts falling due within one year
(1,648)
(1,404)
Net current liabilities
(821)
(804)
Net liabilities
(821)
(804)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(822)
(805)
Shareholders' funds
(821)
(804)
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 October 2026 and were signed on its behalf by
BINGHAM, Stephen Guy Director Company Registration No. 13355293
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PERCEPTIVE OBSERVATIONS LTD Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
PERCEPTIVE OBSERVATIONS LTD is a private company, limited by shares, registered in England and Wales, registration number 13355293. The registered office is 1 Southmoor House, Buckleigh Road, Westward Ho, Bideford, Devon, EX39 3PU, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Trade creditors
318 
318 
Loans from directors
1,078 
768 
Accruals
252 
318 
1,648 
1,404 
5
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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