IRIS Accounts Production v25.1.4.42 07866677 director 1.1.24 31.12.24 31.12.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh078666772023-12-31078666772024-12-31078666772024-01-012024-12-31078666772022-12-31078666772023-01-012023-12-31078666772023-12-3107866677ns15:EnglandWales2024-01-012024-12-3107866677ns14:PoundSterling2024-01-012024-12-3107866677ns10:Director12024-01-012024-12-3107866677ns10:PrivateLimitedCompanyLtd2024-01-012024-12-3107866677ns10:SmallEntities2024-01-012024-12-3107866677ns10:AuditExempt-NoAccountantsReport2024-01-012024-12-3107866677ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-3107866677ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-3107866677ns10:FullAccounts2024-01-012024-12-310786667712024-01-012024-12-3107866677ns10:RegisteredOffice2024-01-012024-12-3107866677ns5:CurrentFinancialInstruments2024-12-3107866677ns5:CurrentFinancialInstruments2023-12-3107866677ns5:ShareCapital2024-12-3107866677ns5:ShareCapital2023-12-3107866677ns5:RetainedEarningsAccumulatedLosses2024-12-3107866677ns5:RetainedEarningsAccumulatedLosses2023-12-3107866677ns5:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3107866677ns5:PatentsTrademarksLicencesConcessionsSimilar2024-01-012024-12-3107866677ns5:LeaseholdImprovements2024-01-012024-12-3107866677ns5:PlantMachinery2024-01-012024-12-3107866677ns5:FurnitureFittings2024-01-012024-12-3107866677ns5:ComputerEquipment2024-01-012024-12-3107866677ns5:PatentsTrademarksLicencesConcessionsSimilar2023-12-3107866677ns5:PatentsTrademarksLicencesConcessionsSimilar2024-12-3107866677ns5:PatentsTrademarksLicencesConcessionsSimilar2023-12-3107866677ns5:LeaseholdImprovements2023-12-3107866677ns5:PlantMachinery2023-12-3107866677ns5:FurnitureFittings2023-12-3107866677ns5:ComputerEquipment2023-12-3107866677ns5:LeaseholdImprovements2024-12-3107866677ns5:PlantMachinery2024-12-3107866677ns5:FurnitureFittings2024-12-3107866677ns5:ComputerEquipment2024-12-3107866677ns5:LeaseholdImprovements2023-12-3107866677ns5:PlantMachinery2023-12-3107866677ns5:FurnitureFittings2023-12-3107866677ns5:ComputerEquipment2023-12-3107866677ns5:CostValuation2023-12-3107866677ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-3107866677ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-3107866677ns5:Non-currentFinancialInstrumentsns5:AfterOneYear2024-12-3107866677ns5:Non-currentFinancialInstrumentsns5:AfterOneYear2023-12-31078666771ns10:Director12023-12-31078666771ns10:Director12022-12-31078666771ns10:Director12024-01-012024-12-31078666771ns10:Director12023-01-012023-12-31078666771ns10:Director12024-12-31078666771ns10:Director12023-12-31
REGISTERED NUMBER: 07866677 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

PEAR TREE RESTAURANTS LIMITED

PEAR TREE RESTAURANTS LIMITED (REGISTERED NUMBER: 07866677)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


PEAR TREE RESTAURANTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTOR: R T Drake





REGISTERED OFFICE: Field House
Ascot Road
Maidenhead
Berkshire
SL6 3LD





REGISTERED NUMBER: 07866677 (England and Wales)





ACCOUNTANTS: Wentworths & Associates Limited
White Hart House
Silwood Road
Ascot
Berkshire
SL5 0PY

PEAR TREE RESTAURANTS LIMITED (REGISTERED NUMBER: 07866677)

STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 11,250 12,750
Property, plant and equipment 5 151,226 156,135
Investments 6 1,250 1,250
163,726 170,135

CURRENT ASSETS
Inventories 13,259 13,256
Debtors 7 117,608 30,290
Cash at bank and in hand 410,290 564,111
541,157 607,657
CREDITORS
Amounts falling due within one year 8 342,560 459,350
NET CURRENT ASSETS 198,597 148,307
TOTAL ASSETS LESS CURRENT
LIABILITIES

362,323

318,442

PROVISIONS FOR LIABILITIES 29,426 28,417
NET ASSETS 332,897 290,025

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 332,896 290,024
SHAREHOLDERS' FUNDS 332,897 290,025

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

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

The director acknowledges his 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.

PEAR TREE RESTAURANTS LIMITED (REGISTERED NUMBER: 07866677)

STATEMENT OF FINANCIAL POSITION - continued
31 DECEMBER 2024


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 30 May 2025 and were signed by:





R T Drake - Director


PEAR TREE RESTAURANTS LIMITED (REGISTERED NUMBER: 07866677)

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

1. STATUTORY INFORMATION

Pear Tree Restaurants Limited 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
Revenue, described as turnover, is the value of sales in the year, excluding value added tax.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Franchise fees are being amortised evenly over their estimated useful life of twenty years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Leasehold improvements - 10% on cost
Fixtures and fittings - at varying rates on cost
Restaurant equipment - at varying rates on cost
Office equipment - at varying rates on cost

Stocks
Inventories 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

PEAR TREE RESTAURANTS LIMITED (REGISTERED NUMBER: 07866677)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 88 (2023 - 91 ) .

4. INTANGIBLE FIXED ASSETS
Franchise
fees
£   
COST
At 1 January 2024
and 31 December 2024 30,000
AMORTISATION
At 1 January 2024 17,250
Amortisation for year 1,500
At 31 December 2024 18,750
NET BOOK VALUE
At 31 December 2024 11,250
At 31 December 2023 12,750

5. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Leasehold and Restaurant Office
improvements fittings equipment equipment Totals
£    £    £    £    £   
COST
At 1 January 2024 59,058 189,696 329,689 7,481 585,924
Additions - 39,690 9,179 3,527 52,396
At 31 December 2024 59,058 229,386 338,868 11,008 638,320
DEPRECIATION
At 1 January 2024 33,466 110,790 283,444 2,089 429,789
Charge for year 5,906 29,666 18,240 3,493 57,305
At 31 December 2024 39,372 140,456 301,684 5,582 487,094
NET BOOK VALUE
At 31 December 2024 19,686 88,930 37,184 5,426 151,226
At 31 December 2023 25,592 78,906 46,245 5,392 156,135

PEAR TREE RESTAURANTS LIMITED (REGISTERED NUMBER: 07866677)

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

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 January 2024
and 31 December 2024 1,250
NET BOOK VALUE
At 31 December 2024 1,250
At 31 December 2023 1,250

7. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Other debtors 117,608 22,037

Amounts falling due after more than one year:
Other debtors - 8,253

Aggregate amounts 117,608 30,290

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 81,915 85,342
Taxation and social security 158,271 188,048
Other creditors 102,374 185,960
342,560 459,350

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

2024 2023
£    £   
R T Drake
Balance outstanding at start of year - -
Amounts advanced 100,000 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 100,000 -