ALEXANDER PEARCE LIMITED


Director	PEARCE, David John


Company Secretary	PEARCE, Diana Mary


Registered Address	Chancery House
	41a Hanger Hill
	Weybridge
	KT13 9XZ


Registered Number	00647723 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		545		-
			545		-
Current assets
Debtors		6,885		13,345
Cash at bank and on hand		9,158		7,044
		16,043		20,389
Creditors amounts falling due within one year		(686,807)		(613,053)
Net current assets (liabilities)			(670,764)		(592,664)
Total assets less current liabilities			(670,219)		(592,664)
Net assets			(670,219)		(592,664)
Capital and reserves
Called up share capital			18,000		18,000
Profit and loss account			(688,219)		(610,664)
Shareholders' funds			(670,219)		(592,664)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 15 July 2026, and are signed on its behalf by:

PEARCE, David John
Director
Registered Company No. 00647723

ALEXANDER PEARCE LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	At the balance sheet date the company had net liabilities of £670,219 (2024: £592,664). The financial statements have been prepared on the going concern basis which assumes that the company will continue as a going concern for the foreseeable future. The validity of this assumption depends on the continuing support of the director. The director has indicated his willingness to support the company for the foreseeable future. The financial statements do not include any adjustments that would result from the withdrawal of support by the director.

Basis of preparation

At the balance sheet date the company had net liabilities of £670,219 (2024: £592,664). The financial statements have been prepared on the going concern basis which assumes that the company will continue as a going concern for the foreseeable future. The validity of this assumption depends on the continuing support of the director. The director has indicated his willingness to support the company for the foreseeable future. The financial statements do not include any adjustments that would result from the withdrawal of support by the director.

	Turnover policy
	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. Revenue from a contract to provide services is recognised in the period in which the services are provided.

Turnover policy

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.

Revenue from a contract to provide services is recognised in the period in which the services are provided.

	Current 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.

Current 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.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	4
	Office Equipment	4

	Government grants or assistance
	Grants which relate to revenue are recognised in income in the period the related costs are incurred by the company for which the grant is intended to compensate.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		4

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 25	1,110
	Additions	726
	Disposals	(1,110)
	At 31 December 25	726
	Depreciation and impairment
	At 01 January 25	1,110
	Charge for year	181
	On disposals	(1,110)
	At 31 December 25	181
	Net book value
	At 31 December 25	545
	At 31 December 24	-

4.	Related party transactions
	DJ Pearce - director At the year end the company owed DJ Pearce £671,639 (2024: £598,953).