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Registered number: 03045274
Pearson Bros. Properties Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Pearson Bros. Properties Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Pearson Bros. Properties Limited
Statement of Financial Position
As At 30 April 2026
Statement of Financial Position
Registered number: 03045274

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 2,471,729 |  | 2,320,393
|  |  | 2,471,729 |  | 2,320,393
CURRENT ASSETS
Debtors | 5 | 6,330 |  | 7,009 |
Cash at bank and in hand |  | 584,496 |  | 685,589 |
|  | 590,826 |  | 692,598 |
Creditors: Amounts Falling Due Within One Year | 6 | (163,324 ) |  | (150,227 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 427,502 |  | 542,371
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,899,231 |  | 2,862,764
NET ASSETS |  |  | 2,899,231 |  | 2,862,764
CAPITAL AND RESERVES
Called up share capital |  |  | 750,500 |  | 750,500
Revaluation reserve |  |  | 361,343 |  | 361,343
Income Statement |  |  | 1,787,388 |  | 1,750,921
SHAREHOLDERS' FUNDS |  |  | 2,899,231 |  | 2,862,764

Page 1
Page 2
Pearson Bros. Properties Limited
Statement of Financial Position (continued)
As At 30 April 2026
For the year ending 30 April 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 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 Income Statement.
On behalf of the board

Mr R M Pearson Director
9th July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Pearson Bros. Properties Limited
Notes to the Financial Statements
For The Year Ended 30 April 2026
Notes to the Financial Statements
1. General Information
Pearson Bros. Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03045274 . The registered office is Chapel Lane, Salterhebble, Halifax, West Yorkshire, HX3 0QN.
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.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable from rental income, net of discounts and value added taxes.
2.3. Investment Properties
Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
2.4. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
Page 3
Page 4
Pearson Bros. Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
4. Investments

| Subsidiaries | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 May 2025 | 100,000 | 2,332,271 | 2,432,271
Additions | - | 151,336 | 151,336
As at 30 April 2026 | 100,000 | 2,483,607 | 2,583,607
Provision
As at 1 May 2025 | - | 111,878 | 111,878
As at 30 April 2026 | - | 111,878 | 111,878
Net Book Value
As at 30 April 2026 | 100,000 | 2,371,729 | 2,471,729
As at 1 May 2025 | 100,000 | 2,220,393 | 2,320,393

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 804 |  | 419
Other debtors | 5,526 |  | 6,590
| 6,330 |  | 7,009

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 8,814 |  | 9,452
Amounts owed to group undertakings | 101,405 |  | 98,582
Other creditors | 22,821 |  | 6,244
Taxation and social security | 30,284 |  | 35,949
| 163,324 |  | 150,227

7. Related Party Transactions
During the year the company made arm's length transactions with Pearson Bros. Engravers Ltd, the company's 100% subsidiary. The amount owed to Pearson Bros. Engravers Ltd at the year end was £101,405 (2025: £98,582). There are no fixed terms for its repayment and interest is not being charged on the outstanding balance. Also during the year the company paid a dividend of £54,686 (2025: £65,722) to Pearson Bros. Group Ltd, its ultimate parent company.
Page 4
Page 5
Pearson Bros. Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
8. Ultimate Controlling Party
The ultimate controlling party is R M Pearson.
Page 5