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Registered number: 13147337 WE ARE PIONEER GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
WE ARE PIONEER GROUP LIMITED COMPANY INFORMATION
Directors | G Crocker
| S Hoad
| R O'Boyle
| P Oliver
| T Reid
Registered number | 13147337
Registered office | 3rd Floor 86 - 90 Paul Street
| London
| EC2A 4NE
Page 1
WE ARE PIONEER GROUP LIMITED REGISTERED NUMBER: 13147337 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 25,952 |  | -
Investments | 5 |  | 30 |  | 30
|  |  | 25,982 |  | 30
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 684,459 |  | 680,220 |
Cash at bank and in hand |  | 554,481 |  | 459,958 |
|  | 1,238,940 |  | 1,140,178 |
Creditors: amounts falling due within one year | 7 | (211,964) |  | (373,017) |
Net current assets |  |  | 1,026,976 |  | 767,161
Net assets |  |  | 1,052,958 |  | 767,191
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 400 |  | 400
Profit and loss account |  |  | 1,052,558 |  | 766,791
|  |  | 1,052,958 |  | 767,191
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 income statement 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 by:
P Oliver
Director
Date: 16 September 2025
Page 2
WE ARE PIONEER GROUP LIMITED REGISTERED NUMBER: 13147337 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 The notes on pages 4 to 8 form part of these financial statements. Page 3
WE ARE PIONEER GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
We Are Pioneer Group 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 principal activity of the company for the reporting period was that of a holding company and asset management services. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
| 2.3 | Exemption from preparing consolidated financial statements
The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
| 2.4 | Going concern
The financial statements have been prepared on a going concern basis. The Directors have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment.
| 2.5 | 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.
| 2.6 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 4
WE ARE PIONEER GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.7 | 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 5 years straight line
|  |  |  | Computer equipment | - | 1-3 years straight line.
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Page 5
WE ARE PIONEER GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.10 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.11 | 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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.12 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.13 | Dividends
Equity dividends are recognised when they become legally payable.
3. | Employees
| The average monthly number of employees, including directors, during the year was 0 (2023 - 0).
Page 6
WE ARE PIONEER GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | Tangible fixed assets
|  | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2024 | - | 18,178 | 18,178
| Additions | 32,440 | - | 32,440
| Disposals | - | (18,178) | (18,178)
| At 31 December 2024 | 32,440 | - | 32,440
| Depreciation |  |  |
| At 1 January 2024 | - | 18,178 | 18,178
| Charge for the year on owned assets | 6,488 | - | 6,488
| Disposals | - | (18,178) | (18,178)
| At 31 December 2024 | 6,488 | - | 6,488
| Net book value |  |  |
| At 31 December 2024 | 25,952 | - | 25,952
| At 31 December 2023 | - | - | -
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2024 | 30
| At 31 December 2024 | 30
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WE ARE PIONEER GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
6. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 29,917 | 3,574
| Amounts owed by group undertakings | 488,251 | 513,422
| Other debtors | 119,385 | 122,703
| Prepayments and accrued income | 46,906 | 40,521
|  | 684,459 | 680,220
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 76,395 | 84,168
| Amounts owed to group undertakings | - | 20
| Corporation tax | - | 11,327
| Accruals and deferred income | 135,569 | 277,502
|  | 211,964 | 373,017
8. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 5 (2023 - 5) Redeemable shares of £0.01 each | - | -
|  | 40,000 (2023 - 40,000) Ordinary shares of £0.01 each | 400 | 400
|  |  | 400 | 400
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