Registered number
06830974
Pearwood Joinery & Construction Limited
Filleted Accounts
28 February 2025

Pearwood Joinery & Construction Limited
Registered number: | 06830974
Balance Sheet
as at 28 February 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 46,930 |  |  | 2,140
Current assets
Debtors | 4 |  | 900 |  |  | 24,772
Cash at bank and in hand |  |  | 26,967 |  |  | 67,932
|  |  | 27,867 |  |  | 92,704
Creditors: amounts falling due within one year | 5 |  | (38,714) |  |  | (20,691)
Net current (liabilities)/assets |  |  |  | (10,847) |  |  | 72,013
Net assets |  |  |  | 36,083 |  |  | 74,153
Capital and reserves
Called up share capital |  |  |  | 2 |  |  | 2
Profit and loss account |  |  |  | 36,081 |  |  | 74,151
Shareholders' funds |  |  |  | 36,083 |  |  | 74,153
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
M W Crosby
Director
Approved by the board on 17 October 2025

Pearwood Joinery & Construction Limited
Notes to the Accounts
for the year ended 28 February 2025
1 | Accounting policies
| 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).
| Turnover
| Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Office equipment and motor vehicle | 25 % reducing balance
| Debtors
| 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.
| Creditors
| 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.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 2 |  | 2
3 | Tangible fixed assets
|  |  |  | Office equipment |  | Motor vehicle |  | Total
£ | £ | £
| Cost
| At 1 March 2024 | 10,118 |  | 16,000 |  | 26,118
| Additions | - |  | 48,890 |  | 48,890
| At 28 February 2025 | 10,118 |  | 64,890 |  | 75,008
| Depreciation
| At 1 March 2024 | 8,192 |  | 15,786 |  | 23,978
| Charge for the year | 482 |  | 3,618 |  | 4,100
| At 28 February 2025 | 8,674 |  | 19,404 |  | 28,078
| Net book value
| At 28 February 2025 | 1,444 |  | 45,486 |  | 46,930
| At 29 February 2024 | 1,926 |  | 214 |  | 2,140
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 900 |  | 2,022
| Other debtors | - |  | 22,750
|  |  |  |  |  | 900 |  | 24,772
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 3,895 |  | -
| Corporation tax | - |  | 8,289
| Other taxes and social security costs | 1,795 |  | 9,009
| Other creditors and accruals | 33,024 |  | 3,393
|  |  |  |  |  | 38,714 |  | 20,691
6 | Other information
| Pearwood Joinery & Construction Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 9 Bonhill Street
| London
| EC2A 4DJ

Pearwood Joinery & Construction Limited 06830974 false 2024-03-01 2025-02-28 2025-02-28 VT Final Accounts April 2025 M W Crosby No description of principal activity 06830974 2023-03-01 2024-02-29 06830974 core:WithinOneYear 2024-02-29 06830974 core:ShareCapital 2024-02-29 06830974 core:RetainedEarningsAccumulatedLosses 2024-02-29 06830974 2024-03-01 2025-02-28 06830974 bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 06830974 bus:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 06830974 bus:Director40 2024-03-01 2025-02-28 06830974 1 2024-03-01 2025-02-28 06830974 2 2024-03-01 2025-02-28 06830974 core:PlantMachinery 2024-03-01 2025-02-28 06830974 core:Vehicles 2024-03-01 2025-02-28 06830974 countries:England 2024-03-01 2025-02-28 06830974 bus:FRS102 2024-03-01 2025-02-28 06830974 bus:FilletedAccounts 2024-03-01 2025-02-28 06830974 2025-02-28 06830974 core:WithinOneYear 2025-02-28 06830974 core:ShareCapital 2025-02-28 06830974 core:RetainedEarningsAccumulatedLosses 2025-02-28 06830974 core:PlantMachinery 2025-02-28 06830974 core:Vehicles 2025-02-28 06830974 2024-02-29 06830974 core:PlantMachinery 2024-02-29 06830974 core:Vehicles 2024-02-29 iso4217:GBP xbrli:pure