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Registered number: 04090596
Pearson Glazing Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04090596
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 69,934 79,381
69,934 79,381
CURRENT ASSETS
Stocks 5 20,750 26,000
Debtors 6 54,253 25,566
Cash at bank and in hand 1,251,074 982,186
1,326,077 1,033,752
Creditors: Amounts Falling Due Within One Year 7 (153,857 ) (120,426 )
NET CURRENT ASSETS (LIABILITIES) 1,172,220 913,326
TOTAL ASSETS LESS CURRENT LIABILITIES 1,242,154 992,707
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,633 ) (15,353 )
NET ASSETS 1,235,521 977,354
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 1,235,519 977,352
SHAREHOLDERS' FUNDS 1,235,521 977,354
Page 1
Page 2
For the year ending 31 October 2023 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 Mark Pearson
Director
22/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Pearson Glazing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04090596 . The registered office is 2 Pennethorne Road, Peckham, London, , SE15 5TQ.
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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Freehold 0% on reducing balance
Plant & Machinery 15% on reducing balance
Motor Vehicles 15% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 15% on reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
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
have been enacted or substantively enacted by the year end 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 probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 November 2022 40,477 10,592 71,989 3,899
Additions - 167 - -
As at 31 October 2023 40,477 10,759 71,989 3,899
Depreciation
As at 1 November 2022 - 9,937 34,456 3,609
Provided during the period - 123 9,384 43
As at 31 October 2023 - 10,060 43,840 3,652
Net Book Value
As at 31 October 2023 40,477 699 28,149 247
As at 1 November 2022 40,477 655 37,533 290
Computer Equipment Total
£ £
Cost
As at 1 November 2022 3,495 130,452
Additions - 167
As at 31 October 2023 3,495 130,619
Depreciation
As at 1 November 2022 3,069 51,071
Provided during the period 64 9,614
As at 31 October 2023 3,133 60,685
Net Book Value
As at 31 October 2023 362 69,934
As at 1 November 2022 426 79,381
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Page 5
5. Stocks
2023 2022
£ £
Stock 20,750 26,000
20,750 26,000
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 54,253 25,566
54,253 25,566
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 13,054 29,722
Corporation tax 91,224 49,670
Other taxes and social security 10,856 10,951
VAT 35,246 29,505
Other creditors 73 -
Director's loan account 3,404 578
153,857 120,426
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
9. Related Party Transactions
Included in other creditors is an amount of £3,404 (£578 - 2022), owed to the company director Mr M Pearson. This loan is interest free and no repayment terms have been agreed.
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