Pear Out of Home Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 10505844

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	200		1,180
Cash at bank and in hand		27		6,487

		227		7,667
Creditors: Amounts Falling Due Within One Year	5	(258,194 )		(179,880 )

NET CURRENT ASSETS (LIABILITIES)			(257,967 )		(172,213 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(257,967 )		(172,213 )

NET LIABILITIES			(257,967 )		(172,213 )

CAPITAL AND RESERVES
Called up share capital	6		1		1
Profit and Loss Account			(257,968 )		(172,214 )

SHAREHOLDERS' FUNDS			(257,967)		(172,213)

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Eduardo Pereira

Director

10th February 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Pear Out of Home Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10505844 . The registered office is Unit 3, Vale Business Park, Llandow, Vale of Glamorgan, CF71 7PF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The Company relies on the continued financial support of a connected undertaking, to meet its day-to-day working capital requirements and to settle its liabilities as they fall due.

The Directors have received confirmation that the company will not seek repayment of the significant amounts currently due to it, nor will it recall any loans, until the Company is in a position to settle these obligations without impairing its ability to continue operations. Furthermore, the Company has indicated its willingness to provide further financial support to enable the Company to meet its liabilities as they fall due for a period of at least twelve months from the date of approval of these financial statements.

Consequently, the Directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	200	1,180

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Pear Out of Home Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	1
Amounts owed to participating interests	247,698	170,998
Other creditors	115	115
Taxation and social security	10,381	8,766

	258,194	179,880

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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