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Registered number: 12703079









T&C PEARSON CONSTRUCTION LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

 
T&C PEARSON CONSTRUCTION LIMITED
REGISTERED NUMBER: 12703079

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2022
                                                                           Note
£
£

  

Current assets
  

Debtors: amounts falling due after more than one year
 4 
470,000
-

Debtors: amounts falling due within one year
 4 
426,294
-

Cash at bank and in hand
  
1,150,450
2,005,035

Creditors: amounts falling due within one year
  
(15,182)
-

Net current assets
  
 
 
2,031,562
 
 
2,005,035

  

Net assets
  
2,031,562
2,005,035


Capital and reserves
  

Called up share capital 
 6 
200
200

Share premium account
  
3,199,900
3,199,900

Profit and loss account
  
(1,168,538)
(1,195,065)

  
2,031,562
2,005,035


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 June 2024.




K A Pearson
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
T&C PEARSON CONSTRUCTION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

T&C Pearson Construction Limited ("the Company") is a private Company limited by shares, incorporated in England and Wales. Its registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, E11 1GA.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

  
2.2

Freehold land

Freehold land is not depreciated in accordance with FRS 102, section 17.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Page 2

 
T&C PEARSON CONSTRUCTION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
2.6

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.9

Creditors

Short-term creditors are measured at the transaction price.


3.


Employees




The average monthly number of employees, including directors, during the period was 2 (2022 - 2).

Page 3

 
T&C PEARSON CONSTRUCTION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

4.


Debtors

2023
2022
£
£

Due after more than one year

Amounts owed by connected companies
470,000
-


2023
2022
£
£

Due within one year

Trade debtors
4,244
-

Amounts owed by connected companies
400,520
-

Other debtors
21,530
-

426,294
-



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
2,279
-

Corporation tax
6,105
-

Other taxation and social security
798
-

Other creditors
6,000
-

15,182
-



6.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100  Ordinary A shares of £1 each
100
100
100  Ordinary B shares of £1 each
100
100

200

200



7.


Related party transactions

At the year end the Company owed the directors £6,000 (2022 - £Nil).

 
Page 4