Registration number: 15452577

Pea Homes Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Pea Homes Ltd

Company Information

Chairman

Mr Jonathan Henry Lear

Directors

Mrs Sophie Louise Sandison Mr Oliver Jon Lear Mrs Christine Lear

Company secretary

Mrs Sophie Louise Sandison

Registered office

1 Market Hill Calne Wiltshire England SN11 0BT

Accountants

RiverView Portfolio Limited 1 Market Hill Calne Wiltshire SN11 0BT

Pea Homes Ltd

(Registration number: 15452577)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,145	-
Investment property	5	133,677	-
		134,822	-
Current assets
Debtors	6	-	760
Cash at bank and in hand		57,584	-
		57,584	760
Total assets less current liabilities		192,406	760
Creditors: Amounts falling due after more than one year	7	(206,804)	240
Net (liabilities)/assets		(14,398)	1,000
Capital and reserves
Called up share capital		1,000	1,000
Retained earnings		(15,398)	-
Shareholders' (deficit)/funds		(14,398)	1,000

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

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 21 September 2026 and signed on its behalf by:
 

......................................... Mr Jonathan Henry Lear Chairman

......................................... Mrs Christine Lear Director

Pea Homes Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

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:
1 Market Hill
Calne
Wiltshire
SN11 0BT
England

These financial statements were authorised for issue by the Board on 21 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.

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
Office Equipment	25% Straight Line

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Pea Homes Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

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.

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.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

Pea Homes Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
Additions	1,527	1,527
At 31 December 2025	1,527	1,527
Depreciation
Charge for the year	382	382
At 31 December 2025	382	382
Carrying amount
At 31 December 2025	1,145	1,145

5	Investment properties

	2025 £
Additions	133,677
At 31 December	133,677

The fair value of the property at 31st December 2025 has been arrived at on the basis of a valuation carried out at that date by the director of the company, who is not a professionally qualified valuer. The valuation of £133,677 was arrived at by reference to the market evidence of transaction prices for similar properties in its location the property is situated.

There has been no valuation of investment property by an independent valuer.

6

Debtors

Current	2025 £	2024 £
Other debtors	-	760
	-	760

Pea Homes Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

7

Creditors

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	206,732	-
Other financial liabilities		72	(240)
		206,804	(240)

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Other borrowings	206,732	-