Company registration number 15524564 (England and Wales)
Pearce Enterprise Holdings Ltd
Unaudited financial statements
For the period ended 30 April 2025
Pearce Enterprise Holdings Ltd
Contents
Page
Statement of financial position
1
Statement of changes in equity
2
Notes to the financial statements
3 - 5
Pearce Enterprise Holdings Ltd
Statement of financial position
As at 30 April 2025
- 1 -
2025
Notes
£
£
Fixed assets
Investments
3
300
Current assets
Debtors
4
1
Creditors: amounts falling due within one year
5
(300)
Net current liabilities
(299)
Net assets
1
Capital and reserves
Called up share capital
1

For the financial period ended 30 April 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 11 November 2025
Mr K S Pearce
Director
Company registration number 15524564 (England and Wales)
Pearce Enterprise Holdings Ltd
Statement of changes in equity
For the period ended 30 April 2025
- 2 -
Share capital
Notes
£
Balance at
-
Period ended 30 April 2025:
Profit and total comprehensive income
-
Issue of share capital
1
Balance at 30 April 2025
1
Pearce Enterprise Holdings Ltd
Notes to the financial statements
For the period ended 30 April 2025
- 3 -
1
Accounting policies
Company information

Pearce Enterprise Holdings Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Drayton Mere Court (Yard 2), Unit 5, Trevol Business Park, Torpoint, PL11 2TB.

1.1
Reporting period

The financial statements are prepared for a period longer due to these being the first set prepared since incorporation, therefore there is no comparatives.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.3
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Profit and loss account

The company has not traded during the period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Pearce Enterprise Holdings Ltd
Notes to the financial statements (continued)
For the period ended 30 April 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

Pearce Enterprise Holdings Ltd
Notes to the financial statements (continued)
For the period ended 30 April 2025
- 5 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
1
3
Fixed asset investments
2025
£
Shares in group undertakings and participating interests
300
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 27 February 2024
-
Additions
300
At 30 April 2025
300
Carrying amount
At 30 April 2025
300
4
Debtors
2025
Amounts falling due within one year:
£
Other debtors
1
5
Creditors: amounts falling due within one year
2025
£
Other creditors
300
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