Registration number: 13088871

Alan Pearson Wealth Management Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 11

Alan Pearson Wealth Management Ltd

Company Information

Director

Mr A Pearson

Registered office

131A Looseleigh Lane Derriford Plymouth PL6 5HW

Accountants

M J Smith & Co Ltd Chartered Accountants11 Yeo Business Park Axehayes Farm Clyst St. Mary Exeter Devon EX5 1DP

Alan Pearson Wealth Management Ltd

(Registration number: 13088871)
Balance Sheet as at 30 April 2026

	Note	2026 £	2025 £
fixed assets
Intangible assets	6	42,860	-
tangible assets	7	143,817	130,752
Other financial assets	9	100	100
		186,777	130,852
Current assets
Debtors	10	3,557,010	2,972,634
Investments		5,559,089	3,808,854
Cash at bank and in hand		1,054,454	50,409
		10,170,553	6,831,897
Creditors: Amounts falling due within one year	11	(253,673)	(4,116,917)
Net current assets		9,916,880	2,714,980
Total assets less current liabilities		10,103,657	2,845,832
Creditors: Amounts falling due after more than one year	11	(102,005)	(126,115)
Net assets		10,001,652	2,719,717
capital and reserves
Called up share capital		200	200
Profit and loss account		10,001,452	2,719,517
Total equity		10,001,652	2,719,717

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 11 September 2026
 

Alan Pearson Wealth Management Ltd

(Registration number: 13088871)
Balance Sheet as at 30 April 2026

......................................... Mr A Pearson Director

Alan Pearson Wealth Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales .

The address of its registered office is:
131A Looseleigh Lane
Derriford
Plymouth
PL6 5HW
England

These financial statements were authorised for issue by the director on 11 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
 

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Alan Pearson Wealth Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, fittings and equipment	25% reducing balance
Motor vehicles	25% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially and subsequently measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Alan Pearson Wealth Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Alan Pearson Wealth Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

4	Profit before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	36,789	43,584
Amortisation expense	4,762	-
Income from shares in group undertakings	(4,909,649)	(95,000)

5	Taxation on profits on ordinary activities

	Note	2026 £	2025  £
Tax reconciliation
UK corporation tax		183,825	116,571
UK corporation tax adjustment to prior periods		1,025	1,924
Deferred tax		(15,809)	-
		169,041	118,495

Alan Pearson Wealth Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

6	Intangible assets

	Goodwill  £	Total £
Cost or valuation
Additions acquired separately	47,622	47,622
At 30 April 2026	47,622	47,622
Amortisation
Amortisation charge	4,762	4,762
At 30 April 2026	4,762	4,762
Carrying amount
At 30 April 2026	42,860	42,860

7	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other property, plant and equipment £	Total £
Cost or valuation
At 1 May 2025	-	174,336	-	174,336
Additions	16,404	-	33,450	49,854
At 30 April 2026	16,404	174,336	33,450	224,190
Depreciation
At 1 May 2025	-	43,584	-	43,584
Charge for the year	4,101	32,688	-	36,789
At 30 April 2026	4,101	76,272	-	80,373
Carrying amount
At 30 April 2026	12,303	98,064	33,450	143,817
At 30 April 2025	-	130,752	-	130,752

Alan Pearson Wealth Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

8	Investments

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking	Registered office	Holding	Proportion of voting rights and shares held
			2026	2025
Subsidiary undertakings
APWM Ltd	131a Looseleigh Lane Derriford Plymouth England PL6 5HW England & Wales	ORDINARY A ORDINARY B	95% 5%	0% 0%

Alan Pearson Wealth Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

9	Other financial assets (current and non-current)

	Financial assets at cost less impairment £	Total £
Non-current financial assets
Cost or valuation
At 1 May 2025	100	100
Additions	100	100
Disposals	(100)	(100)
At 30 April 2026	100	100
Impairment
Carrying amount
At 30 April 2026	100	100

10

Debtors

Current	2026 £	2025 £
Prepayments	-	13,000
Other debtors	3,557,010	2,959,634
	3,557,010	2,972,634

11

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Bank loans and overdrafts		24,110	24,110
Accruals and deferred income		2,163	2,060
Other creditors		227,400	4,090,747
		253,673	4,116,917

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings		102,005	126,115

Alan Pearson Wealth Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

12	Related party transactions

Transactions with the director

2026	At 1 May 2025 £	Advances to director £	Repayments by director £	At 30 April 2026 £
Mr A Pearson
Directors advances,credits and guantees	2,524,314	471,406	(1,032,158)	1,963,562

2025	At 1 May 2024 £	Advances to director £	At 30 April 2025 £
Mr A Pearson
Directors advances,credits and guantees	1,296,314	1,228,000	2,524,314