The Human Perspective Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 05672923

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		683		911

			683		911
CURRENT ASSETS
Debtors	5	2,000		4,771
Cash at bank and in hand		5,239		1

		7,239		4,772
Creditors: Amounts Falling Due Within One Year	6	(878 )		(4,941 )

NET CURRENT ASSETS (LIABILITIES)			6,361		(169 )

TOTAL ASSETS LESS CURRENT LIABILITIES			7,044		742

NET ASSETS			7,044		742

CAPITAL AND RESERVES
Called up share capital	7		102		102
Profit and Loss Account			6,942		640

SHAREHOLDERS' FUNDS			7,044		742

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr M Hamilton

Director

30/10/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

The Human Perspective Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05672923 . The registered office is 6b Parkway, Porters Wood, St Albans, Hertfordshire, AL3 6PA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% on reducing balance
Computer Equipment	25% on reducing balance

2.4. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 February 2025	5,752	14,226	19,978

As at 31 January 2026	5,752	14,226	19,978

Depreciation
As at 1 February 2025	5,653	13,414	19,067
Provided during the period	25	203	228

As at 31 January 2026	5,678	13,617	19,295

Net Book Value
As at 31 January 2026	74	609	683

As at 1 February 2025	99	812	911

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The Human Perspective Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	2,000	4,771

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	-	4,671
Other creditors	878	270

	878	4,941

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	102	102

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