REGISTERED NUMBER: 05094336 (England and Wales)

TIM PEARMAN (HOLDINGS) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T R Pearman

REGISTERED OFFICE:

8 Church Green East

Redditch

Worcestershire

B98 8BP

REGISTERED NUMBER:

05094336 (England and Wales)

ACCOUNTANTS:

Charles Lovell & Co Limited

Chartered Certified Accountants

and Statutory Auditors

8 Church Green East

Redditch

Worcestershire

B98 8BP

FIXED ASSETS

Tangible assets

4

426,966

461,125

Investments

5

100

100

427,066

461,225

CURRENT ASSETS

Debtors

6

551,130

619,599

Cash at bank and in hand

527,999

314,059

1,079,129

933,658

CREDITORS

Amounts falling due within one year

7

64,639

56,922

NET CURRENT ASSETS

1,014,490

876,736

TOTAL ASSETS LESS CURRENT LIABILITIES

1,441,556

1,337,961

PROVISIONS FOR LIABILITIES

102,472

56,017

NET ASSETS

1,339,084

1,281,944

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

1,339,083

1,281,943

SHAREHOLDERS' FUNDS

1,339,084

1,281,944

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 October 2025 and were signed by:

T R Pearman - Director

1.	STATUTORY INFORMATION

Tim Pearman (Holdings) 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.

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.

Preparation of consolidated financial statements

The financial statements contain information about Tim Pearman (Holdings) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

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

Deferred tax

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2024

1,093,972

548,245

1,989

1,644,206

Additions

79,913

106,575

-

186,488

Disposals

(355,770

)

-

-

(355,770

)

At 30 April 2025

818,115

654,820

1,989

1,474,924

DEPRECIATION

At 1 May 2024

949,029

232,063

1,989

1,183,081

Charge for year

32,057

78,168

-

110,225

Eliminated on disposal

(98,900

)

(146,448

)

-

(245,348

)

At 30 April 2025

882,186

163,783

1,989

1,047,958

NET BOOK VALUE

At 30 April 2025

(64,071

)

491,037

-

426,966

At 30 April 2024

144,943

316,182

-

461,125

Included in total assets are assets held for use in operating leases comprising:

2024

2023

£

£

Cost

1,644,206

1,714,991

Accumulated depreciation

1,183,081

1,350,169

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 May 2024

and 30 April 2025

100

NET BOOK VALUE

At 30 April 2025

100

At 30 April 2024

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

560

560

Amounts owed by group undertakings

514,642

600,451

Other debtors

35,928

18,588

551,130

619,599

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Taxation and social security

22,042

21,864

Other creditors

42,597

35,058

64,639

56,922