Company registration number 14997541 (England and Wales)
PEAR TREE (DERBY) LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
PEAR TREE (DERBY) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
PEAR TREE (DERBY) LIMITED
BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Stocks
189,184
-
Debtors
3
8,830
188
Cash at bank and in hand
2,754
7,460
200,768
7,648
Creditors: amounts falling due within one year
4
(219,820)
(22,320)
Net current liabilities
(19,052)
(14,672)
Capital and reserves
Called up share capital
60
60
Profit and loss reserves
(19,112)
(14,732)
Total equity
(19,052)
(14,672)

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 6 June 2026 and are signed on its behalf by:
Mr R Wherry
Director
Company registration number 14997541 (England and Wales)
PEAR TREE (DERBY) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 2 -
1
Accounting policies
Company information

Pear Tree (Derby) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Suite 4, Cathedral Centre, 17 Minster Yard, Lincoln, LN2 1PX.

1.1
Reporting period

The company incorporated in the previous period and prepared its first accounts to a shorter period than 12 months. Therefore the comparative period is not wholly comparable to the current period.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.3
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

PEAR TREE (DERBY) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 3 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
8,830
188
4
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
217,500
20,000
Other creditors
2,320
2,320
219,820
22,320
PEAR TREE (DERBY) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 4 -
5
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 May 2025 and of its loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Jolene Upshall FCA
Statutory Auditor:
Mercer & Hole LLP
Date of audit report:
8 June 2026
6
Related party transactions
2025
2024
Amounts due to related parties
£
£
Entities with control, joint control or significant influence over the company
217,500
20,000
7
Parent company

The financial statements of Pear Tree (Derby) Limited have been included in the consolidated financial statements of Jessops Holdings Limited for the year ended 31 May 2025, reflecting the Group’s control over the entity during the period.

On 25 November 2025, Jessops Holdings Limited disposed of its entire shareholding in Pear Tree (Derby) Limited. From this date, the majority shareholder became R J Projects Limited.

2025-05-31 2024-06-01 false false false 08 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr R Wherry Mr J Davis Mr N Morgan 14997541 2024-06-01 2025-05-31 14997541 2025-05-31 14997541 2024-05-31 14997541 core:WithinOneYear 2025-05-31 14997541 core:WithinOneYear 2024-05-31 14997541 core:CurrentFinancialInstruments 2025-05-31 14997541 core:CurrentFinancialInstruments 2024-05-31 14997541 core:ShareCapital 2025-05-31 14997541 core:ShareCapital 2024-05-31 14997541 core:RetainedEarningsAccumulatedLosses 2025-05-31 14997541 core:RetainedEarningsAccumulatedLosses 2024-05-31 14997541 bus:Director1 2024-06-01 2025-05-31 14997541 2023-07-12 2024-05-31 14997541 core:CurrentFinancialInstruments core:WithinOneYear 2025-05-31 14997541 core:CurrentFinancialInstruments core:WithinOneYear 2024-05-31 14997541 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2025-05-31 14997541 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 14997541 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 14997541 bus:FRS102 2024-06-01 2025-05-31 14997541 bus:Audited 2024-06-01 2025-05-31 14997541 bus:Director2 2024-06-01 2025-05-31 14997541 bus:Director3 2024-06-01 2025-05-31 14997541 bus:FullAccounts 2024-06-01 2025-05-31 xbrli:pure xbrli:shares iso4217:GBP