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Registered number: 08253980 PEARS PROPERTY ADVISORY SERVICES LIMITED UNAUDITED DIRECTOR'S REPORT AND FINANCIAL STATEMENTS For the year ended 30 April 2025
PEARS PROPERTY ADVISORY SERVICES LIMITED COMPANY INFORMATION
Director | J Rose
Registered number | 08253980
Registered office | 12th Floor Aldgate Tower
| 2 Leman Street
| London
| E1W 9US
PEARS PROPERTY ADVISORY SERVICES LIMITED CONTENTS
| Page
Director's report | 1
Statement of comprehensive income | 2
Statement of financial position | 3
Statement of changes in equity | 4
Notes to the financial statements | 5 - 8
PEARS PROPERTY ADVISORY SERVICES LIMITED DIRECTOR'S REPORT For the year ended 30 April 2025 The director presents his report and the financial statements for the year ended 30 April 2025.
Principal activity
The principal activity of the company is the provision of advisory services.
Director
The director who served during the year was:
J Rose
Small companies note
In preparing this report, the director has taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006. This report was approved by the board and signed on its behalf.
J Rose Director
Date: 23 January 2026
Page 1
PEARS PROPERTY ADVISORY SERVICES LIMITED STATEMENT OF COMPREHENSIVE INCOME For the year ended 30 April 2025
| 2025 | 2024
Note | £ | £
Turnover |  | 3,058,959 | 2,548,149
Gross profit |  | 3,058,959 | 2,548,149
Administrative expenses |  | (2,947,502) | (1,904,254)
Operating profit |  | 111,457 | 643,895
Tax on profit | 4 | (34,816) | (165,607)
Profit for the financial year |  | 76,641 | 478,288
There was no other comprehensive income for 2025 (2024: £NIL).
The notes on pages 5 to 8 form part of these financial statements.
Page 2
PEARS PROPERTY ADVISORY SERVICES LIMITED Registered number: 08253980 STATEMENT OF FINANCIAL POSITION As at 30 April 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 255,524 |  | 40,561 |
Cash at bank and in hand |  | 1,204,564 |  | 1,556,098 |
|  | 1,460,088 |  | 1,596,659 |
Creditors: amounts falling due within one year | 6 | (557,025) |  | (770,237) |
Net current assets |  |  | 903,063 |  | 826,422
Total assets less current liabilities |  |  | 903,063 |  | 826,422
Net assets |  |  | 903,063 |  | 826,422
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 1,000 |  | 1,000
Profit and loss account | 8 |  | 902,063 |  | 825,422
|  |  | 903,063 |  | 826,422
The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared 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 financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 January 2026.
J Rose
Director
The notes on pages 5 to 8 form part of these financial statements. Page 3
PEARS PROPERTY ADVISORY SERVICES LIMITED STATEMENT OF CHANGES IN EQUITY For the year ended 30 April 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 May 2024 | 1,000 | 347,134 | 348,134
Comprehensive income for the year |  |  |
Profit for the year | - | 478,288 | 478,288
At 30 April 2024 | 1,000 | 825,422 | 826,422
Comprehensive income for the year |  |  |
Profit for the year | - | 76,641 | 76,641
At 30 April 2025 | 1,000 | 902,063 | 903,063
| The notes on pages 5 to 8 form part of these financial statements.
Page 4
PEARS PROPERTY ADVISORY SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 April 2025
1. | General information
Pears Property Advisory Services Limited is a company limited by shares incorporated in England and Wales. The company's business address is 33 Cavendish Square, London W1G 0PW. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company's accounting policies. The company's functional and presentational currency is GBP and rounded to the nearest £1. The following principal accounting policies have been applied:
| 2.2 | Going concern
At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing these financial statements.
| 2.3 | Turnover
Turnover represents amounts recognised in respect of fees receivable. Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.4 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the company in independently administered funds. Page 5
PEARS PROPERTY ADVISORY SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 April 2025 2.Accounting policies (continued)
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.
| 2.6 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs.
| 2.9 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors. Debt instruments (other than those wholly repayable or receivable within one year), including other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. Financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the reporting date. Page 6
PEARS PROPERTY ADVISORY SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 April 2025 2.Accounting policies (continued)
| 2.9 | Financial instruments (continued)
Financial assets and liabilities are offset and the net amount reported in the Statement of financial position when there is an 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 6 (2024 - 6).
4. | Taxation
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax |  |
| Current tax on profits for the year | 34,816 | 165,607
| Total current tax | 34,816 | 165,607
| Factors affecting tax charge for the year
| The tax assessed for the year is the same as (2024 - the same as) the standard rate of corporation tax in the UK of 25% (2024 - 25%) as set out below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Profit on ordinary activities before tax | 111,457 | 643,895
| Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%) | 27,864 | 160,973
| Effects of: |  |
| Expenses not deductible for tax purposes | 6,952 | 4,634
| Total tax charge for the year | 34,816 | 165,607
| Factors that may affect future tax charges
There were no factors that may affect future tax charges. Page 7
PEARS PROPERTY ADVISORY SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 April 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 1,062 | 1,051
| Prepayments and accrued income | 254,462 | 39,510
|  | 255,524 | 40,561
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 298,654 | 301,414
| Corporation tax | 34,767 | 165,558
| Other taxation and social security | 131,474 | 258,972
| Other creditors | 92,130 | 42,193
| Accruals and deferred income | - | 2,100
|  | 557,025 | 770,237
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,000 Ordinary shares of £1.00 each | 1,000 | 1,000
8. | Reserves
Profit & loss account The profit and loss account includes all current and prior year retained profit and losses.
9. | Pension commitments
The company operates a defined contribution pension scheme. The pension cost charge represents contributions payable by the company to the fund and amounted to £23,959 (2024: £23,742).
Page 8