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Company Registration No. 11972390 (England and Wales)
Pear Tree House Construction Limited Unaudited Financial Statements for the year ended 31 March 2025
Pear Tree House Construction Limited Unaudited Financial Statements Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Pear Tree House Construction Limited Company Information for the year ended 31 March 2025
Director
Scott Thorneycroft
Company Number
11972390 (England and Wales)
Registered Office
55 Holdenby Road East Haddon Northampton Northamptonshire NN6 8DH England
Accountants
SMP Accountancy Ltd 24 Lamport Lane Northampton NN2 7DW
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Pear Tree House Construction Limited Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
16,165
11,164
Current assets
Debtors
3,436
19,201
Cash at bank and in hand
2,112
619
5,548
19,820
Creditors: amounts falling due within one year
(12,632)
(20,199)
Net current liabilities
(7,084)
(379)
Total assets less current liabilities
9,081
10,785
Creditors: amounts falling due after more than one year
(1,151)
(8,564)
Provisions for liabilities
Deferred tax
(3,071)
(2,121)
Net assets
4,859
100
Capital and reserves
Called up share capital
100
100
Profit and loss account
4,759
-
Shareholders' funds
4,859
100
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 4 December 2025 and were signed on its behalf by
Scott Thorneycroft Director Company Registration No. 11972390
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Pear Tree House Construction Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Pear Tree House Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 11972390. The registered office is 55 Holdenby Road, East Haddon, Northampton, Northamptonshire, NN6 8DH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance
Motor vehicles
20% Reducing Balance
Computer equipment
33% Reducing Balance
Deferred taxation
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.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Pear Tree House Construction Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 April 2024
24,088
Additions
9,095
At 31 March 2025
33,183
Depreciation
At 1 April 2024
12,924
Charge for the year
4,094
At 31 March 2025
17,018
Net book value
At 31 March 2025
16,165
At 31 March 2024
11,164
2025
2024
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
-
4,732
5
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Scott Thorneycroft
Loan to director
8,465
-
8,465
-
8,465
-
8,465
-
Market rate interest was charged on overdue amounts this year and last year. There are no fixed repayment terms.
6
Average number of employees
During the year the average number of employees was 4 (2024: 3).
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