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Pear Tree Conservation Limited

Registered Number
12763939
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

Pear Tree Conservation Limited
Company Information
for the year from 1 August 2023 to 31 July 2024

Director

Angela Louise Marlow

Registered Address

13 Orchard Vale
Ilminster
TA19 0EU

Place of Business

Pear Tree Farm

Henley

Langport

TA10 9BH


Registered Number

12763939 (England and Wales)
Pear Tree Conservation Limited
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3-102,556
-102,556
Current assets
Stocks-22,369
Debtors49262,185
Cash at bank and on hand2,1676,217
3,09330,771
Creditors amounts falling due within one year5(119,674)(93,299)
Net current assets (liabilities)(116,581)(62,528)
Total assets less current liabilities(116,581)40,028
Creditors amounts falling due after one year-(90,036)
Provisions for liabilities-(19,486)
Net assets(116,581)(69,494)
Capital and reserves
Called up share capital100100
Profit and loss account(116,681)(69,594)
Shareholders' funds(116,581)(69,494)
The financial statements were approved and authorised for issue by the Director on 9 April 2025, and are signed on its behalf by:
Angela Louise Marlow
Director
Registered Company No. 12763939
Pear Tree Conservation Limited
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery20-
Vehicles20-
Office Equipment-3
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees
The following average number of employees includes one director.

20242023
Average number of employees during the year44
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 August 23140,633
Disposals(140,633)
Depreciation and impairment
At 01 August 2338,078
On disposals(38,078)
Net book value
At 31 July 24-
At 31 July 23102,556
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-1,508
Amounts owed by associates and joint ventures / participating interests926-
Prepayments and accrued income-677
Total9262,185
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-7,687
Bank borrowings and overdrafts-4,885
Amounts owed to related parties1528,884
Taxation and social security45,90412,955
Finance lease and HP contracts-23,196
Other creditors72,60834,956
Accrued liabilities and deferred income1,010736
Total119,67493,299
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts-77,435
7.Related party transactions
Amount owing of £152 to Chenon Limited, A Marlow is also a director of this company.