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Registered number: 11159456 J & C PEARCE INVESTMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2026
J & C PEARCE INVESTMENTS LIMITED COMPANY INFORMATION
Directors | Mr J J Pearce
| Mrs C Pearce
Registered number | 11159456
Registered office | Mainwood Farm
| Kneesall
| Newark
| Nottinghamshire
| NG22 0AH
Accountants | P M & G Limited
| Chartered Accountants
| Mainwood Farm
| Kneesall
| Newark
| Nottinghamshire
| NG22 0AH
J & C PEARCE INVESTMENTS LIMITED CONTENTS
| Page
Accountants' report | 1
Statement of financial position | 2 - 3
Notes to the financial statements | 4 - 7
J & C PEARCE INVESTMENTS LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF J & C PEARCE INVESTMENTS LIMITED FOR THE YEAR ENDED 30 APRIL 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of J & C Pearce Investments Limited for the year ended 30 April 2026 which comprise the Statement of financial position and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of directors of J & C Pearce Investments Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of J & C Pearce Investments Limited and state those matters that we have agreed to state to the Board of directors of J & C Pearce Investments Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J & C Pearce Investments Limited and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that J & C Pearce Investments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of J & C Pearce Investments Limited. You consider that J & C Pearce Investments Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of J & C Pearce Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. P M & G Limited Chartered Accountants Newark 18 June 2026 Page 1
J & C PEARCE INVESTMENTS LIMITED REGISTERED NUMBER: 11159456 STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | - |  | 229
Investments | 5 |  | - |  | 799,815
|  |  | - |  | 800,044
Current assets |  |  |  |  |
Cash at bank and in hand | 6 | 80,940 |  | 4,324 |
|  | 80,940 |  | 4,324 |
Creditors: amounts falling due within one year | 7 | (80,840) |  | (816,020) |
Net current assets/(liabilities) |  |  | 100 |  | (811,696)
Total assets less current liabilities |  |  | 100 |  | (11,652)
Net assets/(liabilities) |  |  | 100 |  | (11,652)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | - |  | (11,752)
|  |  | 100 |  | (11,652)
Page 2
J & C PEARCE INVESTMENTS LIMITED REGISTERED NUMBER: 11159456 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 APRIL 2026 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 18 June 2026.
Mr J J Pearce | Mrs C Pearce
Director | Director
The notes on pages 4 to 7 form part of these financial statements. Page 3
J & C PEARCE INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
1. | General information
J & C Pearce Investments Limited is a private company, limited by shares and registered in England and Wales. The company's registered number and office address are detailed on the Company Information page. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 25% |
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.
| 2.5 | Valuation of investments
Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period. Page 4
J & C PEARCE INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 2.Accounting policies (continued)
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.8 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Wages and salaries | 12,792 | 5,331
|  | 12,792 | 5,331
| The average monthly number of employees, including directors, during the year was 2 (2025 - 2).
Page 5
J & C PEARCE INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 May 2025 | 2,120
| At 30 April 2026 | 2,120
| Depreciation |
| At 1 May 2025 | 1,891
| Charge for the year on owned assets | 229
| At 30 April 2026 | 2,120
| Net book value |
| At 30 April 2026 | -
| At 30 April 2025 | 229
5. | Fixed asset investments
|  | Listed investments
|  | £
| At 1 May 2025 | 799,815
| Additions | 6,075
| Disposals | (805,890)
| At 30 April 2026 | -
Page 6
J & C PEARCE INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
6. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 80,940 | 4,324
|  | 80,940 | 4,324
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Corporation tax | 23,214 | -
| Other creditors | 53,540 | 814,694
| Accruals and deferred income | 4,086 | 1,326
|  | 80,840 | 816,020
8. | Related party transactions
| Creditors includes interest free loans due to the directors of £53,542 (2025 - £22,964).
Page 7