REGISTERED NUMBER: 02873791 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

J D Pearce Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J D Pearce

SECRETARY:

Mrs F Pearce

REGISTERED OFFICE:

8 Town House

Grosmont

Abergavenny

Monmouthshire

NP7 8AF

REGISTERED NUMBER:

02873791 (England and Wales)

ACCOUNTANTS:

Golden Valley Accountancy Limited

Unit 4

Westwood Industrial Estate

Pontrilas

Herefordshire

HR2 0EL

FIXED ASSETS

Tangible assets

4

99,632

99,632

CURRENT ASSETS

Cash at bank

1,875

8,230

CREDITORS

Amounts falling due within one year

5

14,312

28,722

NET CURRENT LIABILITIES

(12,437

)

(20,492

)

TOTAL ASSETS LESS CURRENT LIABILITIES

87,195

79,140

CAPITAL AND RESERVES

Called up share capital

40

40

Retained earnings

87,155

79,100

87,195

79,140

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 June 2026 and were signed by:

J D Pearce - Director

1.	STATUTORY INFORMATION

J D Pearce 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Taxation

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

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

99,632

9,762

109,394

DEPRECIATION

At 1 January 2025

and 31 December 2025

-

9,762

9,762

NET BOOK VALUE

At 31 December 2025

99,632

-

99,632

At 31 December 2024

99,632

-

99,632

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Land and

buildings

£

COST

At 1 January 2025

and 31 December 2025

99,632

NET BOOK VALUE

At 31 December 2025

99,632

At 31 December 2024

99,632

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

720

720

Taxation and social security

1,888

1,225

Other creditors

11,704

26,777

14,312

28,722