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REGISTERED NUMBER: 10204808 (England and Wales)




















Unaudited Financial Statements

for the Year Ended 31 May 2024

for

Pear Tree Kitchens Ltd

Pear Tree Kitchens Ltd (Registered number: 10204808)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Pear Tree Kitchens Ltd

Company Information
for the Year Ended 31 May 2024







DIRECTORS: M J Lloyd
Mrs T-M Ng





REGISTERED OFFICE: Moore
6th Floor
Whitefriars Lewins Mead
Bristol
BS1 2NT





REGISTERED NUMBER: 10204808 (England and Wales)

Pear Tree Kitchens Ltd (Registered number: 10204808)

Balance Sheet
31 May 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 190,294 208,973

CURRENT ASSETS
Stocks 12,619 14,178
Debtors 5 31,609 40,939
Cash at bank 113,677 94,066
157,905 149,183
CREDITORS
Amounts falling due within one year 6 127,818 119,657
NET CURRENT ASSETS 30,087 29,526
TOTAL ASSETS LESS CURRENT
LIABILITIES

220,381

238,499

CREDITORS
Amounts falling due after more than one
year

7

151,012

196,876
NET ASSETS 69,369 41,623

CAPITAL AND RESERVES
Called up share capital 9 50,000 50,000
Retained earnings 19,369 (8,377 )
SHAREHOLDERS' FUNDS 69,369 41,623

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 19 February 2025 and were signed on its behalf by:




M J Lloyd - Director



Mrs T-M Ng - Director


Pear Tree Kitchens Ltd (Registered number: 10204808)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Pear Tree Kitchens 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.
Long leasehold - Straight line over 11 years
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern
The accounts have been prepared on the basis that the business is able to satisfy its ongoing working capital requirements through provision of ongoing financial support by Mr M J Lloyd and Mrs T-M Ng, the company's directors.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2023 - 26 ) .

Pear Tree Kitchens Ltd (Registered number: 10204808)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and Computer
leasehold machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 June 2023 255,003 120,418 23,475 7,399 406,295
Additions - 3,332 1,143 149 4,624
At 31 May 2024 255,003 123,750 24,618 7,548 410,919
DEPRECIATION
At 1 June 2023 83,731 91,240 17,832 4,519 197,322
Charge for year 12,751 8,096 1,698 758 23,303
At 31 May 2024 96,482 99,336 19,530 5,277 220,625
NET BOOK VALUE
At 31 May 2024 158,521 24,414 5,088 2,271 190,294
At 31 May 2023 171,272 29,178 5,643 2,880 208,973

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 4,640 13,498
Other debtors 26,969 27,441
31,609 40,939

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 5,347 10,648
Hire purchase contracts (see note 8) 1,813 -
Trade creditors 38,080 41,889
Taxation and social security 56,972 52,580
Other creditors 25,606 14,540
127,818 119,657

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 24,412 21,876
Other creditors 126,600 175,000
151,012 196,876

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2024 2023
£    £   
Net obligations repayable:
Within one year 1,813 -

Pear Tree Kitchens Ltd (Registered number: 10204808)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

8. LEASING AGREEMENTS - continued

Non-cancellable operating leases
2024 2023
£    £   
Within one year 40,977 40,037
Between one and five years 160,148 160,148
In more than five years 280,259 320,296
481,384 520,481

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
50,000 Ordinary share capital 1 50,000 50,000

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within creditors is £630 ( 2023: £6 ) owed the directors, Mrs T-M Ng and Mr M Lloyd. This amount is is unsecured, interest free and repayable on demand.