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REGISTERED COMPANY NUMBER: 05844119 (England and Wales)
REGISTERED CHARITY NUMBER: 1139787












REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

PEAR TREE HOLIDAY CLUB (KIRKHAM) LIMITED

PEAR TREE HOLIDAY CLUB (KIRKHAM) LIMITED






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Report of the Trustees 1 to 3

Independent Examiner's Report 4

Statement of Financial Activities 5

Balance Sheet 6 to 7

Notes to the Financial Statements 8 to 12

PEAR TREE HOLIDAY CLUB (KIRKHAM) LIMITED (REGISTERED NUMBER: 05844119)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Objectives and aims
Pear Tree Holiday Club provides childcare and respite for children of all abilities aged 3-16 during the school holidays. Approximately 60% of children attending the Holiday Club have learning difficulties and disabilities; some children have complex needs.

The Holiday Club was inspected by Ofsted in October 2022; it was judged to be outstanding in all areas. Pear Tree Holiday Club (Kirkham) Ltd is the registered provider.

It is required to comply with the requirements for the Early Years Register set out in the Statutory Framework for the Early Years Foundation Stage. This includes a requirement to give parents information about the provision. The law allows Ofsted to carry out inspections to check that providers comply with the requirements for the Early Years Register set out in the statutory Framework for the Early Years Foundation Stage.

Significant activities
Following closure for COVID the Holiday Club re-opened in October 22 but on a smaller scale concentrating on specialist provision for children with additional needs for children aged 5 ( but school year 1) to 17.

The student population is now up to 20 per day with approximately 70% SEN, 30% mainstream.

Hours were adjusted to 9.00am to 4pm to reflect the change in provision.

The average number of staff in the last 12 months has been 6.04 per week for the seven weeks that we open.

Public benefit
The charity provides holiday childcare for the benefit of the public. The trustees have had due regard to guidance published by the Charities Commission on public benefit.
The Trustees consider that the Holiday Club is a not for profit organisation designed to cater for children and families within the local community during the school holidays. The children attending are aged 3-16 and have differing levels of ability including profound and complex needs.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees
The procedure for the appointment of new trustees is contained within the Articles of Association of the company.


PEAR TREE HOLIDAY CLUB (KIRKHAM) LIMITED (REGISTERED NUMBER: 05844119)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024


STRUCTURE, GOVERNANCE AND MANAGEMENT
Financial Review
Total net income for the period from all sources amounted to £9,706 (2023: £4,056). Total unrestricted funds increased from £68,557 to £78,263.


Reserves Policy
The charity operates a reserves policy which aims to cover annual operational expenses for a minimum of twelve months.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
05844119 (England and Wales)

Registered Charity number
1139787

Registered office
29 Station Road
Kirkham
Preston
Lancashire
PR4 2HA

Trustees
Mrs L M Sullivan - Trustee & Director
Mrs F C Wafer - Trustee & Director
Ms P A Fielding - Trustee & Director
Mrs A R Warnock - Trustee & Director

Company Secretary
Mrs F C Wafer

Independent Examiner
Rushtons
Chartered Accountants
Avroe House
Avroe Crescent
Blackpool Business Park
Blackpool
Lancashire
FY4 2DP

Bankers
National Westminster Bank
97 Fishergate
Preston
PR1 2AE


PEAR TREE HOLIDAY CLUB (KIRKHAM) LIMITED (REGISTERED NUMBER: 05844119)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 30 September 2024 and signed on its behalf by:





Mrs F C Wafer - Secretary

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
PEAR TREE HOLIDAY CLUB (KIRKHAM) LIMITED

Independent examiner's report to the trustees of Pear Tree Holiday Club (Kirkham) Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.








C Calvert FCA

Rushtons
Chartered Accountants
Avroe House
Avroe Crescent
Blackpool Business Park
Blackpool
Lancashire
FY4 2DP

2 October 2024

PEAR TREE HOLIDAY CLUB (KIRKHAM) LIMITED

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2024

2024 2023
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 1,018 6,842

Other trading activities 2 39,438 16,978
Investment income 3 1,363 205
Total 41,819 24,025

EXPENDITURE ON
Charitable activities
Provision of holiday club services 31,225 19,081

Other 888 888
Total 32,113 19,969

NET INCOME 9,706 4,056


RECONCILIATION OF FUNDS
Total funds brought forward 68,557 64,501

TOTAL FUNDS CARRIED FORWARD 78,263 68,557

PEAR TREE HOLIDAY CLUB (KIRKHAM) LIMITED (REGISTERED NUMBER: 05844119)

BALANCE SHEET
31 MARCH 2024

2024 2023
Unrestricted Total
fund funds
Notes £    £   
FIXED ASSETS
Tangible assets 8 1,007 959

CURRENT ASSETS
Debtors 9 1,207 2,775
Cash at bank and in hand 84,141 69,935
85,348 72,710

CREDITORS
Amounts falling due within one year 10 (8,092 ) (5,112 )

NET CURRENT ASSETS 77,256 67,598

TOTAL ASSETS LESS CURRENT
LIABILITIES

78,263

68,557

NET ASSETS 78,263 68,557
FUNDS
Unrestricted funds 78,263 68,557
TOTAL FUNDS 78,263 68,557

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that 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 charitable company as at the end of each financial year and of its surplus or deficit 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 charitable company.


PEAR TREE HOLIDAY CLUB (KIRKHAM) LIMITED (REGISTERED NUMBER: 05844119)

BALANCE SHEET - continued
31 MARCH 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 30 September 2024 and were signed on its behalf by:





P A Fielding - Trustee





L M Sullivan - Trustee





F C Wafer - Trustee





A R Warnock - Trustee

PEAR TREE HOLIDAY CLUB (KIRKHAM) LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

All monetary amounts are presented in Sterling (£) and rounded to the nearest pound.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

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 - 20% on reducing balance
Computer equipment - 33% on cost

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

PEAR TREE HOLIDAY CLUB (KIRKHAM) LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

2. OTHER TRADING ACTIVITIES
2024 2023
£    £   
Admissions 39,438 16,978

3. INVESTMENT INCOME
2024 2023
£    £   
Deposit account interest 1,363 205

4. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024 2023
£    £   
Depreciation - owned assets 240 240

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.


6. STAFF COSTS

The average monthly number of employees during the year was as follows:

2024 2023
Holiday Club staff 6 9

No employees received emoluments in excess of £60,000.


PEAR TREE HOLIDAY CLUB (KIRKHAM) LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£   
INCOME AND ENDOWMENTS FROM
Donations and legacies 6,842

Other trading activities 16,978
Investment income 205
Total 24,025

EXPENDITURE ON
Charitable activities
Provision of holiday club services 19,081

Other 888
Total 19,969

NET INCOME 4,056


RECONCILIATION OF FUNDS
Total funds brought forward 64,501

TOTAL FUNDS CARRIED
FORWARD

68,557


PEAR TREE HOLIDAY CLUB (KIRKHAM) LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

8. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2023 16,171 3,262 19,433
Additions - 288 288
At 31 March 2024 16,171 3,550 19,721
DEPRECIATION
At 1 April 2023 15,212 3,262 18,474
Charge for year 192 48 240
At 31 March 2024 15,404 3,310 18,714
NET BOOK VALUE
At 31 March 2024 767 240 1,007
At 31 March 2023 959 - 959

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 1,607
Prepayments 1,207 1,168
1,207 2,775

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Accruals and deferred income 3,225 4,223
Accrued expenses 4,867 889
8,092 5,112


PEAR TREE HOLIDAY CLUB (KIRKHAM) LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.

12. ULTIMATE CONTROLLING PARTY

The company is under the control of its Directors and Trustees.