At the year end, amounts due from key management personnel totalled £2,732 (2024: £nil). No interest was charged on these balances.

The average number of persons, including directors, employed by the company during the year was as follows:

Pearce Plumbing & Heating Limited is a private company limited by shares incorporated in England and Wales. The registered office is Russell House, Ashford Hill Road, Headley, Thatcham, United Kingdom, RG19 8AB.

For the year ended 27 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In previous years the financial statements have been prepared under Section 1A of FRS102. During the current financial year, the company transitioned to FRS105 reporting, including restating comparatives in accordance (including removing deferred tax not allowed under FRS105). Reserves at 27 February 2024 under Section 1A of FRS102 were £2,418. Reserves at 27 February 2024 under FRS105 have been restated to £2,827.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true