PEAR TREE CONSTRUCTION (MIDLANDS) LIMITED


Director	WHITEHOUSE, Julian


Company Secretary	WHITEHOUSE, Natasha


Registered Address	29 Oak Tree Drive
	Droitwich
	WR9 0QY


Registered Number	04929565 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		34,509		10,725
			34,509		10,725
Current assets
Debtors		112,687		116,300
Cash at bank and on hand		255,211		152,769
		367,898		269,069
Creditors amounts falling due within one year	4	(242,894)		(155,652)
Net current assets (liabilities)			125,004		113,417
Total assets less current liabilities			159,513		124,142
Creditors amounts falling due after one year	5		(20,372)		(1,111)
Provisions for liabilities	7		(1,473)		-
Net assets			137,668		123,031
Capital and reserves
Called up share capital			100		100
Profit and loss account			137,568		122,931
Shareholders' funds			137,668		123,031

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 Director acknowledges 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 financial statements were approved and authorised for issue by the Director on 18 November 2025, and are signed on its behalf by:

WHITEHOUSE, Julian
Director
Registered Company No. 04929565

PEAR TREE CONSTRUCTION (MIDLANDS) LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	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
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Plant & Machinery 25% on the reducing balance, Vehicles 25% on the reducing balance, Office Equipment 25% on the reducing balance.

	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


		2025		2024
	Average number of employees during the year	3		2

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	49,130	14,000	15,245	78,375
Additions	-	33,328	1,959	35,287
At 31 March 25	49,130	47,328	17,204	113,662
Depreciation and impairment
At 01 April 24	45,230	7,175	15,245	67,650
Charge for year	975	10,038	490	11,503
At 31 March 25	46,205	17,213	15,735	79,153
Net book value
At 31 March 25	2,925	30,115	1,469	34,509
At 31 March 24	3,900	6,825	-	10,725

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	63,133	56,963
Bank borrowings and overdrafts	94,221	96,190
Taxation and social security	5,941	-
Other creditors	40,000	-
Accrued liabilities and deferred income	39,599	2,499
Total	242,894	155,652


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	20,372	1,111
Total	20,372	1,111

6.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	20,372		1,111

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	1,473	-
Total	1,473	-