Andrew Pearson Partnership Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08616460

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		471		628

			471		628
CURRENT ASSETS
Debtors	5	3,212		-
Cash at bank and in hand		48,155		61,242

		51,367		61,242
Creditors: Amounts Falling Due Within One Year	6	(40,688 )		(42,665 )

NET CURRENT ASSETS (LIABILITIES)			10,679		18,577

TOTAL ASSETS LESS CURRENT LIABILITIES			11,150		19,205

Creditors: Amounts Falling Due After More Than One Year	7		(10,875 )		(13,125 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(118 )		(119 )

NET ASSETS			157		5,961

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			57		5,861

SHAREHOLDERS' FUNDS			157		5,961

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Andrew Pearson Partnership Ltd

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

A Pearson

Director

28 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Andrew Pearson Partnership Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08616460 . The registered office is Hoddesdon Enterprise Centre, Pindar Road, Hoddesdon, Hertfordshire, EN11 0FJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable and net of discounts. Turnover includes revenue earned from commissions.

Rendering of services

Turnover from commissions is recognised by reference to the terms of the contract. Turnover is recognised in the period the commissions fall due.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

25% WDV

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.5. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

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Andrew Pearson Partnership Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

2.6. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 August 2024	3,789

As at 31 July 2025	3,789

Depreciation
As at 1 August 2024	3,161
Provided during the period	157

As at 31 July 2025	3,318

Net Book Value
As at 31 July 2025	471

As at 1 August 2024	628

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	3,212	-

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	2,250	2,250
Other creditors	9,738	9,283
Taxation and social security	28,700	31,132

	40,688	42,665

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	10,875	13,125

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Andrew Pearson Partnership Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Related Party Transactions

A Pearson

The above is a related party by virtue of being the director.

During the year, the director incurred expenses on behalf of the company and drew against his account.

At the balance sheet date, he owed £3,212 (2024: £325) to the company.

No interest has been charged on this loan during the period.

J Pearson

The above is a related party by virtue of being a shareholder.

During the year, the related party drew monies from her loan account.

At the balance sheet date, she was owed £7,415 (2024: £5,677) from the company.

No interest has been charged on this loan during the period.

10. Ultimate Controlling Party

The company's ultimate controlling party is A Pearson by virtue of his majority shareholding of the issued share capital.

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