REGISTERED NUMBER: 05557187 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

PEARSON LYLE MANAGEMENT LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountants

5

DIRECTOR:

E J NORTON

REGISTERED OFFICE:

23 Mountside

Stanmore

Middlesex

HA7 2DS

REGISTERED NUMBER:

05557187 (England and Wales)

ACCOUNTANTS:

KIAN & CO.

Chartered Accountants

23 Mountside

Stanmore

Middlesex

HA7 2DS

FIXED ASSETS

Tangible assets

4

71,166

74,136

CURRENT ASSETS

Debtors

5

148,043

67,714

Cash at bank

555,553

369,065

703,596

436,779

CREDITORS

Amounts falling due within one year

6

455,559

288,362

NET CURRENT ASSETS

248,037

148,417

TOTAL ASSETS LESS CURRENT LIABILITIES

319,203

222,553

PROVISIONS FOR LIABILITIES

3,074

3,474

NET ASSETS

316,129

219,079

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

316,128

219,078

SHAREHOLDERS' FUNDS

316,129

219,079

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

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

The director acknowledges her 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 21 November 2025 and were signed by:

E J NORTON - Director

1.	STATUTORY INFORMATION

PEARSON LYLE 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.

Plant and machinery etc

-

50% on reducing balance, 10% on reducing balance and 2% on cost

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

103,704

Additions

448

At 31 August 2025

104,152

DEPRECIATION

At 1 September 2024

29,568

Charge for year

3,418

At 31 August 2025

32,986

NET BOOK VALUE

At 31 August 2025

71,166

At 31 August 2024

74,136

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

143,045

67,714

Other debtors

4,998

-

148,043

67,714

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

398,919

253,456

Taxation and social security

54,400

32,933

Other creditors

2,240

1,973

455,559

288,362

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PEARSON LYLE MANAGEMENT LTD ('The Company') for the year ended 31 August 2025 as set out on pages 3 to 7, which comprise of Profit and Loss Account, Balance Sheet and Notes to the Financial Statements, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.

This report is made solely to the Board of Directors of The Company, as a body, in accordance with the terms of our engagement letter dated 23 January 2019. Our work has been undertaken in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Company and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that The Company has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of The Company. You consider that The Company is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of The Company. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

KIAN & CO.

Chartered Accountants

23 Mountside

Stanmore

Middlesex

HA7 2DS

21 November 2025