Company registration number SC183235 (Scotland)
PEARSONS OF DUNS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023
PAGES FOR FILING WITH REGISTRAR
PEARSONS OF DUNS LIMITED
CONTENTS
Page
Accountants' report
1
Statement of financial position
2 - 3
Statement of changes in equity
4
Notes to the financial statements
5 - 13
PEARSONS OF DUNS LIMITED
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF PEARSONS OF DUNS LIMITED
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Pearsons of Duns Limited for the year ended 28 February 2023 set out on pages 2 to 13 from the company’s accounting records and from information and explanations you have given us.

 

As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the board of directors of Pearsons of Duns Limited, as a body, in accordance with the terms of our engagement letter dated 7 September 2017. Our work has been undertaken solely to prepare for your approval the financial statements of Pearsons of Duns Limited and state those matters that we have agreed to state to the board of directors of Pearsons of Duns Limited, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pearsons of Duns Limited and its board of directors as a body, for our work or for this report.

It is your duty to ensure that Pearsons of Duns Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Pearsons of Duns Limited. You consider that Pearsons of Duns Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Pearsons of Duns Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hogg & Thorburn
24 November 2023
Chartered Accountants
Moat House
14 Gala Park
GALASHIELS
Scottish Borders
TD1 1EX
PEARSONS OF DUNS LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
28 FEBRUARY 2023
28 February 2023
- 2 -
2023
2022
Notes
£
£
£
£
Non-current assets
Intangible assets
4
101,385
97,430
Property, plant and equipment
5
2,106,836
2,236,915
Investments
6
1,300
1,300
2,209,521
2,335,645
Current assets
Inventories
1,152,181
1,097,507
Trade and other receivables
7
616,461
644,941
Cash and cash equivalents
493,839
170,517
2,262,481
1,912,965
Current liabilities
8
(1,558,139)
(1,319,772)
Net current assets
704,342
593,193
Total assets less current liabilities
2,913,863
2,928,838
Non-current liabilities
9
(674,591)
(880,465)
Provisions for liabilities
(293,392)
(242,477)
Net assets
1,945,880
1,805,896
Equity
Called up share capital
51,000
51,000
Revaluation reserve
10
27,769
28,541
Retained earnings
1,867,111
1,726,355
Total equity
1,945,880
1,805,896

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

PEARSONS OF DUNS LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
28 FEBRUARY 2023
28 February 2023
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 24 November 2023 and are signed on its behalf by:
Garry Pearson
Director
Company registration number SC183235 (Scotland)
PEARSONS OF DUNS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 4 -
Share capital
Revaluation reserve
Retained earnings
Total
Notes
£
£
£
£
Balance at 1 March 2021
51,000
29,313
1,630,791
1,711,104
Year ended 28 February 2022:
Profit
-
-
182,064
182,064
Other comprehensive income:
Revaluation of property, plant and equipment
-
(772)
-
(772)
Total comprehensive income
-
(772)
182,064
181,292
Dividends
-
-
(86,500)
(86,500)
Balance at 28 February 2022
51,000
28,541
1,726,355
1,805,896
Year ended 28 February 2023:
Profit
-
-
225,756
225,756
Other comprehensive income:
Revaluation of property, plant and equipment
-
(772)
-
(772)
Total comprehensive income
-
(772)
225,756
224,984
Dividends
-
-
(85,000)
(85,000)
Balance at 28 February 2023
51,000
27,769
1,867,111
1,945,880
PEARSONS OF DUNS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 5 -
1
Accounting policies
Company information

Pearsons of Duns Limited is a private company limited by shares incorporated in Scotland. The registered office is The Cheeklaw Centre, Station Road, DUNS, Berwickshire, TD11 3EL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

These financial statements are prepared on the going concern basis. The directors have a reasonable expectation that the company will continue in operational existence for the foreseeable future. However, the directors are aware of certain material uncertainties which may cause doubt on the company's ability to continue as a going concern.

 

Now that the impact of the Covid-19 Pandemic is easing on the economy. The directors have assessed the risks to the company and are satisfied the business will be unaffected and therefore the going concern of the company is not at risk. The directors will monitor the situation.

1.3
Revenue

Revenue is recognised at the fair value of the consideration received or receivable for sales of coal and other fuel, building materials, garden items, cafe sales, stove sales and installations, garden machinery, other goods and servicing etc. net of value added tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Other income includes RHI and FIT tarriffs etc

1.4
Intangible fixed assets - goodwill

Goodwill, being the amount paid in connection with the acquisition of businesses in 2015 and 2019 is being written off in equal amounts evenly over its estimated useful economic life of ten years. A period of five years was chosen to reflect the anticipated contribution to the company of buying the businesses in 2015. The acquisition in 2019 will be amortised over a 10 year period. In 2022 £4,000 was purchased which will be written off over 5 years.

 

During the year the company paid goodwill of £15,400 and this will be amortised over 5 years.

PEARSONS OF DUNS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
1
Accounting policies
(Continued)
- 6 -
1.5
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

 

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Website costs
25% reducing balance
1.6
Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Freehold
2% straight line
Plant and machinery
20% on reducing balance
Fixtures, fittings & equipment
15% on reducing balance
Computer equipment
25% to 33% straight line
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.7
Non-current investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.8
Impairment of non-current assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

PEARSONS OF DUNS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
1
Accounting policies
(Continued)
- 7 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

 

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.9
Inventories

Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition.

 

Inventories held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of inventories over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.10
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.11
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

PEARSONS OF DUNS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
1
Accounting policies
(Continued)
- 8 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.12
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.13
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

PEARSONS OF DUNS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
1
Accounting policies
(Continued)
- 9 -
1.14
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or non-current assets.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.15
Retirement benefits
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are charged to the profit and loss account in the year they are payable.
1.16
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

 

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

1.17
Government grants

Government grants are accounted for under the accruals model as permitted by FRS102. The grants received in the year are revenue based grants under the Coronavirus Job Retention Scheme (CJRS) and they have been recognised as Other Income. The amounts recognised to year ended 28 February 2022 reflect the employees covered by CJRS in the period leading up to this date, while the business was closed or at reduced capacity due to the Covid-19 pandemic. The CJRS Scheme is now closed.

 

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

PEARSONS OF DUNS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 10 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2023
2022
Number
Number
Total
79
75
4
Intangible fixed assets
Goodwill
Other
Total
£
£
£
Cost
At 1 March 2022
478,831
52,530
531,361
Additions
15,400
10,050
25,450
At 28 February 2023
494,231
62,580
556,811
Amortisation and impairment
At 1 March 2022
408,766
25,165
433,931
Amortisation charged for the year
12,547
8,948
21,495
At 28 February 2023
421,313
34,113
455,426
Carrying amount
At 28 February 2023
72,918
28,467
101,385
At 28 February 2022
70,065
27,365
97,430
PEARSONS OF DUNS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 11 -
5
Property, plant and equipment
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost or valuation
At 1 March 2022
1,154,222
2,591,131
3,745,353
Additions
1,329
248,669
249,998
Disposals
(632)
(310,640)
(311,272)
At 28 February 2023
1,154,919
2,529,160
3,684,079
Depreciation and impairment
At 1 March 2022
179,798
1,328,640
1,508,438
Depreciation charged in the year
23,625
315,987
339,612
Eliminated in respect of disposals
(160)
(270,647)
(270,807)
At 28 February 2023
203,263
1,373,980
1,577,243
Carrying amount
At 28 February 2023
951,656
1,155,180
2,106,836
At 28 February 2022
974,424
1,262,491
2,236,915

Freehold land and buildings with a carrying amount of £951,656 (2022 - £974,424) have been pledged to secure borrowings of the company. The company is not allowed to pledge these assets as security for other borrowings or to sell them to another entity.

The freehold and leasehold land and buildings were valued on an open market basis by Graham & Sibbald on 14 October 2008.

If these properties were sold for their revalued amounts it would be necessary to replace them with similar property, and rollover relief against tax on the gain would be available. Accordingly, no timing differences arise and no provision has been made for deferred tax in respect of the revaluation.

The revaluation surplus is disclosed in note 10.

2023
2022
£
£
Cost
1,124,223
1,123,526
Accumulated depreciation
(130,097)
(107,773)
Carrying value
994,126
1,015,753
PEARSONS OF DUNS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 12 -
6
Fixed asset investments
2023
2022
£
£
Other investments other than loans
1,300
1,300
7
Trade and other receivables
2023
2022
Amounts falling due within one year:
£
£
Trade receivables
475,277
430,327
Other receivables
141,184
214,614
616,461
644,941
8
Current liabilities
2023
2022
£
£
Bank loans
127,930
105,157
Trade payables
809,201
791,641
Taxation and social security
126,354
27,939
Other payables
494,654
395,035
1,558,139
1,319,772

The bank loans are secured by a fixed and floating charge over the assets of the company.

 

Net obligations under finance lease or hire purchase contracts are secured by fixed charges on the assets concerned.

9
Non-current liabilities
2023
2022
£
£
Bank loans and overdrafts
373,373
506,238
Other payables
301,218
374,227
674,591
880,465

The bank loans are secured by a fixed and floating charge over the assets of the company.

 

Net obligations under finance lease or hire purchase contracts are secured by fixed charges on the assets concerned

 

PEARSONS OF DUNS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 13 -
10
Revaluation reserve
During the year the revaluation reserve was adjusted for the release of the write back in depreciation between the revalued and historical cost of the properties.
11
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2023
2022
£
£
151,300
171,700
12
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Dividends totalling £85,000 (2022 - £86,500) were paid in the year in respect of shares held by the company's directors.

Description
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Garry Pearson - Loan
2.00
58,579
157,962
1,279
(147,192)
70,628
58,579
157,962
1,279
(147,192)
70,628
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