REGISTERED NUMBER: 04678703 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

PEARCE BUILDING SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

M W Pearce

Secretary:

Ms J E Shields

Registered office:

3rd Floor

86-90 Paul Street

London

EC2A 4NE

Registered number:

04678703 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Northside House

69 Tweedy Road

Bromley

Kent

BR1 3WA

Fixed assets

Tangible assets

4

3,100

3,359

Current assets

Debtors

5

12,141

4,856

Cash at bank

209,839

180,358

221,980

185,214

Creditors

Amounts falling due within one year

6

19,614

27,162

Net current assets

202,366

158,052

Total assets less current liabilities

205,466

161,411

Capital and reserves

Called up share capital

7

100

100

Retained earnings

8

205,366

161,311

Shareholders' funds

205,466

161,411

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 December 2025 and were signed by:

M W Pearce - Director

1.	Statutory information

Pearce Building Services 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 presentation currency of the financial statements is the Pound Sterling (£).

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.

Key source of estimation, uncertainty and judgement

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on the experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

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

-

10% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

3.	Employees and directors

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

4.	Tangible fixed assets

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

Cost

At 1 April 2024

2,448

11,612

23,374

4,546

41,980

Additions

-

-

-

551

551

At 31 March 2025

2,448

11,612

23,374

5,097

42,531

Depreciation

At 1 April 2024

2,167

11,555

22,306

2,593

38,621

Charge for year

28

14

267

501

810

At 31 March 2025

2,195

11,569

22,573

3,094

39,431

Net book value

At 31 March 2025

253

43

801

2,003

3,100

At 31 March 2024

281

57

1,068

1,953

3,359

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

7,650

-

VAT

1,410

1,805

Prepayments

3,081

3,051

12,141

4,856

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Corporation Tax

14,235

14,403

Social security and other taxes

(101

)

-

Directors' current accounts

2,379

9,660

Accruals and deferred income

3,101

3,099

19,614

27,162

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50

Ordinary A

1

50

50

50

Ordinary B

1

50

50

100

100

8.

Reserves

Retained

earnings

£

At 1 April 2024

161,311

Profit for the year

45,055

Dividends

(1,000

)

At 31 March 2025

205,366