ALEXANDER PEARCE LIMITED

ALEXANDER PEARCE LIMITED - Company Information

2022-01-012022-12-312022-12-31false00647723ALEXANDER PEARCE LIMITED2023-05-15iso4217:GBPxbrli:pure006477232022-01-01006477232022-12-31006477232022-01-012022-12-31006477232021-01-01006477232021-12-31006477232021-01-012021-12-3100647723bus:SmallEntities2022-01-012022-12-3100647723bus:AuditExempt-NoAccountantsReport2022-01-012022-12-3100647723bus:AbridgedAccounts2022-01-012022-12-3100647723bus:PrivateLimitedCompanyLtd2022-01-012022-12-3100647723core:WithinOneYear2022-12-3100647723core:AfterOneYear2022-12-3100647723core:WithinOneYear2021-12-3100647723core:AfterOneYear2021-12-3100647723core:ShareCapital2022-12-3100647723core:SharePremium2022-12-3100647723core:RevaluationReserve2022-12-3100647723core:OtherReservesSubtotal2022-12-3100647723core:RetainedEarningsAccumulatedLosses2022-12-3100647723core:ShareCapital2021-12-3100647723core:SharePremium2021-12-3100647723core:RevaluationReserve2021-12-3100647723core:OtherReservesSubtotal2021-12-3100647723core:RetainedEarningsAccumulatedLosses2021-12-3100647723core:LandBuildings2022-12-3100647723core:PlantMachinery2022-12-3100647723core:Vehicles2022-12-3100647723core:FurnitureFittings2022-12-3100647723core:OfficeEquipment2022-12-3100647723core:NetGoodwill2022-12-3100647723core:IntangibleAssetsOtherThanGoodwill2022-12-3100647723core:ListedExchangeTraded2022-12-3100647723core:UnlistedNon-exchangeTraded2022-12-3100647723core:LandBuildings2021-12-3100647723core:PlantMachinery2021-12-3100647723core:Vehicles2021-12-3100647723core:FurnitureFittings2021-12-3100647723core:OfficeEquipment2021-12-3100647723core:NetGoodwill2021-12-3100647723core:IntangibleAssetsOtherThanGoodwill2021-12-3100647723core:ListedExchangeTraded2021-12-3100647723core:UnlistedNon-exchangeTraded2021-12-3100647723core:LandBuildings2022-01-012022-12-3100647723core:PlantMachinery2022-01-012022-12-3100647723core:Vehicles2022-01-012022-12-3100647723core:FurnitureFittings2022-01-012022-12-3100647723core:OfficeEquipment2022-01-012022-12-3100647723core:NetGoodwill2022-01-012022-12-3100647723core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3100647723core:ListedExchangeTraded2022-01-012022-12-3100647723core:UnlistedNon-exchangeTraded2022-01-012022-12-3100647723core:MoreThanFiveYears2022-01-012022-12-3100647723core:Non-currentFinancialInstruments2022-12-3100647723core:Non-currentFinancialInstruments2021-12-3100647723dpl:CostSales2022-01-012022-12-3100647723dpl:DistributionCosts2022-01-012022-12-3100647723dpl:AdministrativeExpenses2022-01-012022-12-3100647723core:LandBuildings2022-01-012022-12-3100647723core:PlantMachinery2022-01-012022-12-3100647723core:Vehicles2022-01-012022-12-3100647723core:FurnitureFittings2022-01-012022-12-3100647723core:OfficeEquipment2022-01-012022-12-3100647723core:NetGoodwill2022-01-012022-12-3100647723core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3100647723dpl:GroupUndertakings2022-01-012022-12-3100647723dpl:ParticipatingInterests2022-01-012022-12-3100647723dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3100647723core:ListedExchangeTraded2022-01-012022-12-3100647723dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3100647723core:UnlistedNon-exchangeTraded2022-01-012022-12-3100647723dpl:CostSales2021-01-012021-12-3100647723dpl:DistributionCosts2021-01-012021-12-3100647723dpl:AdministrativeExpenses2021-01-012021-12-3100647723core:LandBuildings2021-01-012021-12-3100647723core:PlantMachinery2021-01-012021-12-3100647723core:Vehicles2021-01-012021-12-3100647723core:FurnitureFittings2021-01-012021-12-3100647723core:OfficeEquipment2021-01-012021-12-3100647723core:NetGoodwill2021-01-012021-12-3100647723core:IntangibleAssetsOtherThanGoodwill2021-01-012021-12-3100647723dpl:GroupUndertakings2021-01-012021-12-3100647723dpl:ParticipatingInterests2021-01-012021-12-3100647723dpl:GroupUndertakingscore:ListedExchangeTraded2021-01-012021-12-3100647723core:ListedExchangeTraded2021-01-012021-12-3100647723dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-01-012021-12-3100647723core:UnlistedNon-exchangeTraded2021-01-012021-12-3100647723core:NetGoodwill2022-12-3100647723core:IntangibleAssetsOtherThanGoodwill2022-12-3100647723core:LandBuildings2022-12-3100647723core:PlantMachinery2022-12-3100647723core:Vehicles2022-12-3100647723core:FurnitureFittings2022-12-3100647723core:OfficeEquipment2022-12-3100647723core:AfterOneYear2022-12-3100647723core:WithinOneYear2022-12-3100647723core:ListedExchangeTraded2022-12-3100647723core:UnlistedNon-exchangeTraded2022-12-3100647723core:ShareCapital2022-12-3100647723core:SharePremium2022-12-3100647723core:RevaluationReserve2022-12-3100647723core:OtherReservesSubtotal2022-12-3100647723core:RetainedEarningsAccumulatedLosses2022-12-3100647723core:NetGoodwill2021-12-3100647723core:IntangibleAssetsOtherThanGoodwill2021-12-3100647723core:LandBuildings2021-12-3100647723core:PlantMachinery2021-12-3100647723core:Vehicles2021-12-3100647723core:FurnitureFittings2021-12-3100647723core:OfficeEquipment2021-12-3100647723core:AfterOneYear2021-12-3100647723core:WithinOneYear2021-12-3100647723core:Listed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Registered Number
00647723
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2022

ALEXANDER PEARCE LIMITED

Company Information
for the year from 1 January 2022 to 31 December 2022


Directors	PEARCE, David John


Registered Address	Chancery House
	41a Hanger Hill
	Weybridge
	KT13 9XZ


Registered Number	00647723 (England and Wales)

ALEXANDER PEARCE LIMITED

Balance Sheet as at
31 December 2022

	Notes	2022		2021
		£	£	£	£
Fixed assets
Tangible assets	6		155		310
			155		310
Current assets
Debtors		41,730		6,179
Cash at bank and on hand		9,241		4,210
		50,971		10,389
Creditors amounts falling due within one year		(463,725)		(492,631)
Net current assets (liabilities)			(412,754)		(482,242)
Total assets less current liabilities			(412,599)		(481,932)
Net assets			(412,599)		(481,932)
Capital and reserves
Called up share capital			18,000		18,000
Profit and loss account			(430,599)		(499,932)
Shareholders' funds			(412,599)		(481,932)

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.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 15 May 2023, and are signed on its behalf by:

PEARCE, David John
Director
Registered Company No. 00647723

ALEXANDER PEARCE LIMITED

Notes to the Financial Statements
for the year ended 31 December 2022

1.	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.

2.	Principal activities
	The principal activity of the company in the year under review was that of property consultancy and project management work.

3.	Basis of measurement used in financial statements
	The accounts have been prepared on a going concern basis, the validity of which depends upon the continuing support of the director. At the balance sheet date the company had net liabilities of £412,599 (2021: £481,932). The director has indicated his willingness to support the company for the foreseeable future. The financial statements do not include any adjustments that would result from the withdrawal of support by the director.

Basis of measurement used in financial statements

The accounts have been prepared on a going concern basis, the validity of which depends upon the continuing support of the director. At the balance sheet date the company had net liabilities of £412,599 (2021: £481,932). The director has indicated his willingness to support the company for the foreseeable future. The financial statements do not include any adjustments that would result from the withdrawal of support by the director.

4.	Accounting policies

	Turnover policy
	Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue from a contract to provide services is recognised in the period in which the services are provided.

Turnover policy

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from a contract to provide services is recognised in the period in which the services are provided.

	Property, plant and equipment policy
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	4

	Taxation policy
	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.

Taxation policy

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 policy
	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.

Deferred tax policy

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.

5.	Employee information


		2022		2021
	Average number of employees during the year	5		5

6.	Property, plant and equipment

		Total
		£
	Cost or valuation
	At 01 January 22	1,110
	At 31 December 22	1,110
	Depreciation and impairment
	At 01 January 22	799
	Charge for year	155
	Other adjustments	1
	At 31 December 22	954
	Net book value
	At 31 December 22	155
	At 31 December 21	310

7.	Description of nature of transactions and balances with related parties
	DJ Pearce - director During the year the company made sales to DJ Pearce in the sum of £35,350 (2021: £nil). At the year end the company owed DJ Pearce £455,981 (2021: £485,441). DJ Pearce 1998 Voluntary Settlement - DJ Pearce is a beneficiary During the year the company made sales of £115,850 (2021: £nil) to the DJ Pearce 1998 Voluntary Settlement. At the year end £nil was owed to the company.

Description of nature of transactions and balances with related parties

DJ Pearce - director

During the year the company made sales to DJ Pearce in the sum of £35,350 (2021: £nil). At the year end the company owed DJ Pearce £455,981 (2021: £485,441).

DJ Pearce 1998 Voluntary Settlement - DJ Pearce is a beneficiary

During the year the company made sales of £115,850 (2021: £nil) to the DJ Pearce 1998 Voluntary Settlement. At the year end £nil was owed to the company.