REGISTERED NUMBER: 16380374 (England and Wales)

Unaudited Financial Statements

for the Period 10 April 2025 to 31 March 2026

for

PEARSON KEEHAN NEWMAN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C D Pearson

Mr K F A Keehan

Miss A C Newman

REGISTERED OFFICE:

100 Church Street

Brighton

East Sussex

BN1 1UJ

REGISTERED NUMBER:

16380374 (England and Wales)

ACCOUNTANTS:

Paddenburg & Co Limited

100 Church Street

Brighton

East Sussex

BN1 1UJ

FIXED ASSETS

Tangible assets

4

54,949

CURRENT ASSETS

Debtors

5

73,350

Cash at bank

6,298

79,648

CREDITORS

Amounts falling due within one year

6

119,588

NET CURRENT LIABILITIES

(39,940

)

TOTAL ASSETS LESS CURRENT LIABILITIES

15,009

PROVISIONS FOR LIABILITIES

7

13,737

NET ASSETS

1,272

CAPITAL AND RESERVES

Called up share capital

3

Retained earnings

1,269

1,272

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 July 2026 and were signed on its behalf by:

Mr C D Pearson - Director

Mr K F A Keehan - Director

Miss A C Newman - Director

1.	STATUTORY INFORMATION

Pearson Keehan Newman Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasehold imprvmts

-

20% on reducing balance

Office equipment

-

25% on cost

Taxation

Taxation for the period 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 .

4.	TANGIBLE FIXED ASSETS

Leasehold

Office

imprvmts

equipment

Totals

£

£

£

COST

Additions

58,956

2,685

61,641

At 31 March 2026

58,956

2,685

61,641

DEPRECIATION

Charge for period

6,236

456

6,692

At 31 March 2026

6,236

456

6,692

NET BOOK VALUE

At 31 March 2026

52,720

2,229

54,949

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

59,600

Other debtors

6,875

Prepayments

6,875

73,350

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

9,570

Social security and other taxes

1,062

VAT

4,835

Pearson Keehan Ltd

80,000

Directors' loan accounts

21,701

Accrued expenses

2,420

119,588

The above mentioned balance due to Pearson Keehan Ltd is an interest free, unsecured loan which is repayable on demand.

7.	PROVISIONS FOR LIABILITIES

£

Deferred tax

13,737

Deferred

tax

£

Accelerated capital allowances

13,737

Balance at 31 March 2026

13,737

8.	RELATED PARTY DISCLOSURES

The company has provided services totalling £11,130 to Pearson Keehan Ltd and £3,292 to Pearson Keehan Rand Ltd.

The company has also incurred costs totalling £16,600 with Pearson Keehan Ltd and £150 with Pearson Keehan Rand Ltd.

All companies have traded on standard commercial terms.

Mr C Pearson and Mr K Keehan are directors of and jointly control the above-mentioned companies.

9.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party as the control is equally shared between the three directors.