REGISTERED NUMBER: 04586658 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2025

for

PEARTREE WEALTH MANAGEMENT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

H B Roberts

SECRETARY:

T E Roberts

REGISTERED OFFICE:

Pear Tree Cottage

Cherry Green, Broxted

Dunmow

Essex

CM6 2DD

REGISTERED NUMBER:

04586658 (England and Wales)

ACCOUNTANTS:

Attenboroughs (Accountants) Limited

Chartered Certified Accountants

1 Tower House

Tower Centre

Hoddesdon

Hertfordshire

EN11 8UR

FIXED ASSETS

Tangible assets

4

2,438

1,449

CURRENT ASSETS

Stocks

50,549

47,861

Debtors

5

187,474

106,152

Cash at bank and in hand

27,759

17,954

265,782

171,967

CREDITORS

Amounts falling due within one year

6

106,990

98,478

NET CURRENT ASSETS

158,792

73,489

TOTAL ASSETS LESS CURRENT LIABILITIES

161,230

74,938

CREDITORS

Amounts falling due after more than one year

7

(60,656

)

(9,785

)

PROVISIONS FOR LIABILITIES

8

(610

)

(363

)

NET ASSETS

99,964

64,790

CAPITAL AND RESERVES

Called up share capital

9

39

39

Retained earnings

99,925

64,751

SHAREHOLDERS' FUNDS

99,964

64,790

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31st July 2025 and were signed by:

H B Roberts - Director

1.	STATUTORY INFORMATION

Peartree Wealth Management Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1st April 2024

6,389

8,109

14,498

Additions

-

1,802

1,802

At 31st March 2025

6,389

9,911

16,300

DEPRECIATION

At 1st April 2024

5,593

7,456

13,049

Charge for year

199

614

813

At 31st March 2025

5,792

8,070

13,862

NET BOOK VALUE

At 31st March 2025

597

1,841

2,438

At 31st March 2024

796

653

1,449

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Other debtors

12,550

12,550

Directors' current accounts

174,924

93,602

187,474

106,152

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts

8,370

8,163

Other loans

25,389

7,792

Tax

70,246

80,023

Accrued expenses

2,985

2,500

106,990

98,478

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans - 1-2 years

1,415

8,370

Bank loans - 2-5 years

-

1,415

Other loans - 1-2 years

25,389

-

Other loans - 2-5 years

33,852

-

60,656

9,785

8.	PROVISIONS FOR LIABILITIES

31/3/25

31/3/24

£

£

Deferred tax

610

363

Deferred

tax

£

Balance at 1st April 2024

363

Provided during year

247

Balance at 31st March 2025

610

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/3/25

31/3/24

value:

£

£

39

Ordinary

£1

39

39

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is H B Roberts.