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REGISTERED NUMBER: 11861943 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

PEARLDIVER LTD

PEARLDIVER LTD (REGISTERED NUMBER: 11861943)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


PEARLDIVER LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: Mrs A L McDonnell
B McDonnell





REGISTERED OFFICE: 2 Jersey Avenue
Cheltenham
United Kingdom
Gloucestershire
GL52 2SZ





REGISTERED NUMBER: 11861943 (England and Wales)





ACCOUNTANTS: Jamieson Stone LLP
Windsor House
40/41 Great Castle Street
London
W1W 8LU

PEARLDIVER LTD (REGISTERED NUMBER: 11861943)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 4 7,768 15,107
Cash at bank 3,210 3,928
10,978 19,035
CREDITORS
Amounts falling due within one year 5 (4,605 ) (8,886 )
NET CURRENT ASSETS 6,373 10,149
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,373

10,149

CREDITORS
Amounts falling due after more than one
year

6

(8,130

)

(9,500

)
NET (LIABILITIES)/ASSETS (1,757 ) 649

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (1,857 ) 549
(1,757 ) 649

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 October 2023 and were signed on its behalf by:




B McDonnell - Director


PEARLDIVER LTD (REGISTERED NUMBER: 11861943)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

Pearldiver Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Turnover
Turnover is the total amount receivable by the company excluding value added tax, in the ordinary course of its business for goods supplied and services provided.

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. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Director's current accounts 5,782 15,107
Prepayments and accrued income 1,986 -
7,768 15,107

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 3,000 3,000
Corporation tax 374 4,747
Accrued expenses 1,231 1,139
4,605 8,886

PEARLDIVER LTD (REGISTERED NUMBER: 11861943)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans due between
1 & 2 years 3,000 3,000
Bank loans due between
2 & 5 years 5,130 6,500
8,130 9,500