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Company Registration No. 10559873 (England and Wales)
PEARLY QUEEN LTD Unaudited accounts for the year ended 31 January 2026
PEARLY QUEEN LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
PEARLY QUEEN LTD Company Information for the year ended 31 January 2026
Director
Sean Phillips
Company Number
10559873 (England and Wales)
Registered Office
204 CANTERBURY ROAD ASHFORD, KENT TN24 9QL UNITED KINGDOM
Accountants
Taxez 5 South Charlotte Street Edinburgh EH2 4AN
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PEARLY QUEEN LTD Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
74,390 
75,167 
Current assets
Cash at bank and in hand
41 
- 
Creditors: amounts falling due within one year
5
(42,001)
(42,542)
Net current liabilities
(41,960)
(42,542)
Total assets less current liabilities
32,430 
32,625 
Creditors: amounts falling due after more than one year
6
(66,569)
(64,615)
Net liabilities
(34,139)
(31,990)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(34,140)
(31,991)
Shareholders' funds
(34,139)
(31,990)
For the year ending 31 January 2026 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 October 2026 and were signed on its behalf by
Sean Phillips Director Company Registration No. 10559873
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PEARLY QUEEN LTD Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
PEARLY QUEEN LTD is a private company, limited by shares, registered in England and Wales, registration number 10559873. The registered office is 204 CANTERBURY ROAD, ASHFORD, KENT, TN24 9QL, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
1% S.L
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 February 2025
77,620 
At 31 January 2026
77,620 
Depreciation
At 1 February 2025
2,453 
Charge for the year
777 
At 31 January 2026
3,230 
Net book value
At 31 January 2026
74,390 
At 31 January 2025
75,167 
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Loans from directors
41,642 
42,183 
Accruals
359 
359 
42,001 
42,542 
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PEARLY QUEEN LTD Notes to the Accounts for the year ended 31 January 2026
6
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
66,569 
64,615 
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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