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REGISTERED NUMBER: 07439042 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 November 2023

for

PEARTREE MANAGEMENT SOLUTIONS LIMITED

PEARTREE MANAGEMENT SOLUTIONS LIMITED (REGISTERED NUMBER: 07439042)

Contents of the Financial Statements
for the year ended 30 November 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


PEARTREE MANAGEMENT SOLUTIONS LIMITED

Company Information
for the year ended 30 November 2023







Director: Mr P L Riches





Registered office: New Derwent House
69-73 Theobald's Road
London
WC1X 8TA





Registered number: 07439042 (England and Wales)





Accountants: Cooper Parry Advisory Limited
New Derwent House
69-73 Theobalds Road
London
WC1X 8TA

PEARTREE MANAGEMENT SOLUTIONS LIMITED (REGISTERED NUMBER: 07439042)

Balance Sheet
30 November 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Tangible assets 4 74 148

Current assets
Debtors 5 17,334 8,370
Cash at bank 26,939 22,914
44,273 31,284
Creditors
Amounts falling due within one year 6 15,546 17,799
Net current assets 28,727 13,485
Total assets less current liabilities 28,801 13,633

Capital and reserves
Called up share capital 7 1 1
Retained earnings 28,800 13,632
Shareholders' funds 28,801 13,633

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 August 2024 and were signed by:





Mr P L Riches - Director


PEARTREE MANAGEMENT SOLUTIONS LIMITED (REGISTERED NUMBER: 07439042)

Notes to the Financial Statements
for the year ended 30 November 2023


1. Statutory information

Peartree Management Solutions Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents the invoiced sale of services.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

Financial instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

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

PEARTREE MANAGEMENT SOLUTIONS LIMITED (REGISTERED NUMBER: 07439042)

Notes to the Financial Statements - continued
for the year ended 30 November 2023


4. Tangible fixed assets
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
Cost
At 1 December 2022
and 30 November 2023 900 1,054 3,274 5,228
Depreciation
At 1 December 2022 900 1,054 3,126 5,080
Charge for year - - 74 74
At 30 November 2023 900 1,054 3,200 5,154
Net book value
At 30 November 2023 - - 74 74
At 30 November 2022 - - 148 148

5. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors 15,390 8,370
Other debtors 1,944 -
17,334 8,370

6. Creditors: amounts falling due within one year
2023 2022
£    £   
Taxation and social security 7,094 4,818
Other creditors 8,452 12,981
15,546 17,799

7. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary £1 1 1

PEARTREE MANAGEMENT SOLUTIONS LIMITED (REGISTERED NUMBER: 07439042)

Notes to the Financial Statements - continued
for the year ended 30 November 2023


8. Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 30 November 2023 and 30 November 2022:

2023 2022
£    £   
Mr P L Riches
Balance outstanding at start of year (11,655 ) (770 )
Amounts advanced 34,451 26,890
Amounts repaid (29,923 ) (37,775 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (7,127 ) (11,655 )

Amounts advanced to the directors are interest free and repayable upon demand.