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Registered number: SC826005 PEARSIE SPORTING LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
PEARSIE SPORTING LIMITED COMPANY INFORMATION
DIRECTORS | Mr G Lamarche (appointed 16 October 2024)
| Mr T Farr (appointed 9 January 2025)
REGISTERED NUMBER | SC826005
REGISTERED OFFICE | The Doocot
| Pearsie
| Kirriemuir
| DD8 4RP
ACCOUNTANTS | EQ Accountants Limited
| Chartered Accountants
| Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
PEARSIE SPORTING LIMITED REGISTERED NUMBER: SC826005 STATEMENT OF FINANCIAL POSITION AS AT 31 JANUARY 2026
|  | 2026
Note |  | £
FIXED ASSETS |  |  |
Tangible assets | 4 |  | 70,808
|  |  | 70,808
CURRENT ASSETS |  |  |
Debtors: amounts falling due within one year | 5 | 9,312 |
Cash at bank and in hand |  | 41,785 |
|  | 51,097 |
Creditors: amounts falling due within one year | 6 | (231,031) |
NET CURRENT (LIABILITIES)/ASSETS |  |  | (179,934)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (109,126)
NET (LIABILITIES)/ASSETS |  |  | (109,126)
CAPITAL AND RESERVES |  |  |
Called up share capital | 7 |  | 100
Profit and loss account |  |  | (109,226)
|  |  | (109,126)
The directors consider 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 directors acknowledge their 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 have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 July 2026.
Mr G Lamarche
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
PEARSIE SPORTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | GENERAL INFORMATION
Pearsie Sporting Limited is a private company, limited by shares, domiciled in Scotland with registration number SC826005 . The registered office is situated at The Doocot, Pearsie, Kirriemuir, Angus, DD8 4RP. The financial statements are presented in Sterling which is the functional currency of the company and rounded to the nearest £. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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 following principal accounting policies have been applied:
| 2.2 | REVENUE
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | 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.
| 2.4 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 2
PEARSIE SPORTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.ACCOUNTING POLICIES (CONTINUED)
| 2.4 | TANGIBLE FIXED ASSETS (CONTINUED)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 12.5% | reducing balance
|  |  |  | Motor vehicles | - | 25.0% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 3.
4. | TANGIBLE FIXED ASSETS
|  | Plant and machinery | Motor vehicles | Total
|  | £ | £ | £
| COST OR VALUATION |  |  |
| Additions | 49,148 | 49,323 | 98,471
| Disposals | (10,500) | - | (10,500)
| At 31 January 2026 | 38,648 | 49,323 | 87,971
| DEPRECIATION |  |  |
| Charge for the year on owned assets | 4,832 | 12,331 | 17,163
| At 31 January 2026 | 4,832 | 12,331 | 17,163
| NET BOOK VALUE |  |  |
| At 31 January 2026 | 33,816 | 36,992 | 70,808
Page 3
PEARSIE SPORTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
5. | DEBTORS
|  |  |  |  | 2026
|  |  |  |  | £
| Trade debtors | 6,720
| Amounts owed by joint ventures and associated undertakings | 100
| Prepayments and accrued income | 2,492
|  | 9,312
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2026
|  |  |  |  | £
| Trade creditors | 10,995
| Other creditors | 217,036
| Accruals and deferred income | 3,000
|  | 231,031
7. | SHARE CAPITAL
|  |  |  |  | 2026
|  |  |  |  | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |
|  | 100 Ordinary shares of £1.00 each | 100
The Company issued 100 Ordinary shares during the year at a nominal value of £1 per share.
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