REGISTERED NUMBER: 14392394 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Pearsons Capital Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr N Pearson

Mrs C Pearson

REGISTERED OFFICE:

Wincanton House

Wincanton Close

Derby

Derbyshire

DE24 8NB

REGISTERED NUMBER:

14392394 (England and Wales)

ACCOUNTANTS:

Bates Weston LLP

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

FIXED ASSETS

Investments

4

945,215

737,361

CURRENT ASSETS

Cash at bank

25,085

14,616

CREDITORS

Amounts falling due within one year

5

1,279

2,953

NET CURRENT ASSETS

23,806

11,663

TOTAL ASSETS LESS CURRENT LIABILITIES

969,021

749,024

PROVISIONS FOR LIABILITIES

32,500

9,200

NET ASSETS

936,521

739,824

CAPITAL AND RESERVES

Called up share capital

1

1

Fair value reserve

6

97,543

39,145

Retained earnings

838,977

700,678

936,521

739,824

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 18 May 2026 and were signed on its behalf by:

Mr N Pearson - Director

Mrs C Pearson - Director

1.	STATUTORY INFORMATION

Pearsons Capital 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents dividends, interest and other investment income receivable. Income is recognised when it becomes due to the company.

Investments in associates

Investments in associate undertakings are recognised at cost.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date including provision for potential tax arising on unrealised investment profit.

Fixed asset investments

Listed investments are valued at their fair value at the balance sheet date and any changes in their fair value between the previous year end or acquisition, as applicable are recognised in the profit and loss account and transferred to a fair value reserve.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Interest

in

Listed

associate

investments

Totals

£

£

£

COST OR VALUATION

At 1 November 2024

1

737,360

737,361

Additions

-

239,954

239,954

Disposals

-

(113,798

)

(113,798

)

Revaluations

-

81,698

81,698

At 31 October 2025

1

945,214

945,215

NET BOOK VALUE

At 31 October 2025

1

945,214

945,215

At 31 October 2024

1

737,360

737,361

Cost or valuation at 31 October 2025 is represented by:

Interest

in

Listed

associate

investments

Totals

£

£

£

Valuation in 2025

-

945,214

945,214

Cost

1

-

1

1

945,214

945,215

If fixed asset investments had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

815,171

689,014

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to associates

-

1,440

Tax

1,279

1

Accrued expenses

-

1,512

1,279

2,953

6.

RESERVES

Fair

value

reserve

£

At 1 November 2024

39,145

Transfer of unrealised gains

81,698

Deferred taxation

(23,300

)

At 31 October 2025

97,543