Pear Tree Hire (SW) Ltd


Directors	David Roy Marchant
	Jed David Marchant


Registered Address	Unit 1g George Wheeler Court, Somerton Business Park
	Bancombe Road
	Somerton
	TA11 6SB


Registered Number	14625260 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		849,848		559,456
			849,848		559,456
Current assets
Debtors	4	58,880		34,906
Cash at bank and on hand		4,608		19,041
		63,488		53,947
Creditors amounts falling due within one year	5	(315,148)		(181,262)
Net current assets (liabilities)			(251,660)		(127,315)
Total assets less current liabilities			598,188		432,141
Creditors amounts falling due after one year	6		(497,200)		(389,097)
Provisions for liabilities			(25,352)		(8,235)
Net assets			75,636		34,809
Capital and reserves
Called up share capital			100		100
Profit and loss account			75,536		34,709
Shareholders' funds			75,636		34,809

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 20 October 2026, and are signed on its behalf by:

David Roy Marchant
Director

Jed David Marchant
Director

Registered Company No. 14625260

Pear Tree Hire (SW) Ltd

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	15
	Vehicles	25

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		0

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 February 25	649,903
	Additions	434,640
	Disposals	(23,046)
	At 31 January 26	1,056,548
	Depreciation and impairment
	At 01 February 25	90,446
	Charge for year	121,203
	At 31 January 26	206,700
	Net book value
	At 31 January 26	849,848
	At 31 January 25	559,456

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	55,030	26,526
Other debtors	2,562	8,249
Prepayments and accrued income	1,288	131
Total	58,880	34,906

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	7,689	22,480
Taxation and social security	145	-
Finance lease and HP contracts	276,867	136,438
Other creditors	29,900	22,107
Accrued liabilities and deferred income	547	237
Total	315,148	181,262

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	497,200	389,097
Total	497,200	389,097

7.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	774,067		525,535