IRIS Accounts Production v25.3.0.601 Other Company accounts True false Pounds 1.4.24 31.3.25 31.3.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true false true true true false true false true iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05844119 2024-03-31 05844119 2025-03-31 05844119 2024-04-01 2025-03-31 05844119 2023-03-31 05844119 2023-04-01 2024-03-31 05844119 2024-03-31 05844119 ns0:CharitableCompanyLimitedByGuarantee 2024-04-01 2025-03-31 05844119 ns15:PoundSterling 2024-04-01 2025-03-31 05844119 ns11:FRS102 2024-04-01 2025-03-31 05844119 ns11:IndependentExaminationCharity 2024-04-01 2025-03-31 05844119 ns11:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05844119 ns11:FullAccounts 2024-04-01 2025-03-31 05844119 ns11:CharitiesSORP 2024-04-01 2025-03-31 05844119 2 2024-04-01 2025-03-31 05844119 ns16:EnglandWales 2024-04-01 2025-03-31 05844119 ns11:RegisteredOffice 2024-04-01 2025-03-31 05844119 ns0:Trustee2 2024-04-01 2025-03-31 05844119 ns0:Trustee3 2024-04-01 2025-03-31 05844119 ns0:Trustee1 2024-04-01 2025-03-31 05844119 ns0:Trustee4 2024-04-01 2025-03-31 05844119 ns11:CompanySecretary1 2024-04-01 2025-03-31 05844119 ns0:Activity8 2024-04-01 2025-03-31 05844119 ns0:Activity8 2023-04-01 2024-03-31 05844119 ns10:WithinOneYear 2025-03-31 05844119 ns10:WithinOneYear 2024-03-31 05844119 ns0:TotalUnrestrictedFunds 2025-03-31 05844119 ns10:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 05844119 ns10:ComputerEquipment 2024-04-01 2025-03-31 05844119 2 2024-04-01 2025-03-31 05844119 ns10:OwnedAssets 2024-04-01 2025-03-31 05844119 ns10:OwnedAssets 2023-04-01 2024-03-31 05844119 ns10:FurnitureFittings 2024-03-31 05844119 ns10:ComputerEquipment 2024-03-31 05844119 ns10:FurnitureFittings 2024-04-01 2025-03-31 05844119 ns10:FurnitureFittings 2025-03-31 05844119 ns10:ComputerEquipment 2025-03-31 05844119 ns10:FurnitureFittings 2024-03-31 05844119 ns10:ComputerEquipment 2024-03-31

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 2025 |

| FOR |

| PEAR TREE HOLIDAY CLUB (KIRKHAM) LIMITED |

| PEAR TREE HOLIDAY CLUB (KIRKHAM) LIMITED |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

| 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 |  | 11

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

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2025

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 2025. 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 75% 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

A holiday club specialising in provision for children with Special Educational Needs (SEN) aged 5 (but school year 1) to 17th birthday.

Opening hours are 9am to 4pm for up to 7 weeks in the year (1 week at Easter, 3 weeks at Summer and each half term holiday).

The student population is now up to 22 a day with approximately 75% of the children having SEN.

Given the predominance of SEN children the club is registered as a Break Time and Break Time Plus provider with Lancashire County Council.

The average number of staff in the period has been 6.3 per day.

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 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Financial Review

Total net income for the period from all sources amounted to £18,651 (2024: £9,706). Total unrestricted funds increased from £78,263 to £96,914..

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 2025

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 2025 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 2025.

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

3 October 2025

| PEAR TREE HOLIDAY CLUB (KIRKHAM) LIMITED |

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2025

| 2025 |  | 2024

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 160 |  | 1,018 |

Other trading activities | 2 | 50,266 |  | 39,438 |

Investment income | 3 | 2,662 |  | 1,363 |

Total | 53,088 |  | 41,819 |

EXPENDITURE ON

Charitable activities

Provision of holiday club services | 33,537 |  | 31,225 |

Other | 900 |  | 888 |

Total | 34,437 |  | 32,113 |

NET INCOME | 18,651 |  | 9,706 |

RECONCILIATION OF FUNDS

Total funds brought forward | 78,263 |  | 68,557 |

TOTAL FUNDS CARRIED FORWARD | 96,914 |  | 78,263 |

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

BALANCE SHEET

31 MARCH 2025

| 2025 |  | 2024

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

FIXED ASSETS |

Tangible assets | 8 | 759 |  | 1,007 |

CURRENT ASSETS |

Debtors | 9 | 6,711 |  | 1,207 |

Cash at bank and in hand | 96,337 |  | 84,141 |

103,048 |  | 85,348 |

CREDITORS |

Amounts falling due within one year | 10 | (6,893 | ) | (8,092 | )

NET CURRENT ASSETS | 96,155 |  | 77,256 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 96,914 |  | 78,263 |

NET ASSETS | 96,914 |  | 78,263 |

FUNDS

Unrestricted funds | 96,914 |  | 78,263 |

TOTAL FUNDS | 96,914 |  | 78,263 |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 2025

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 2025 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 2025

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 2025

2. | OTHER TRADING ACTIVITIES

| 2025 |  | 2024

£ | £ |

| Admissions | 50,266 |  | 39,438 |  |

3. | INVESTMENT INCOME

| 2025 |  | 2024

£ | £ |

| Deposit account interest | 2,662 |  | 1,363 |  |

4. | NET INCOME/(EXPENDITURE)

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

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 248 |  | 240 |  |

5. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

6. | STAFF COSTS

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

| 2025 |  | 2024

| Holiday Club staff | 6 |  | 6 |  |

| 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 2025

7. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted

| fund

£ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 1,018 |

| Other trading activities | 39,438 |

| Investment income | 1,363 |

| Total | 41,819 |

| EXPENDITURE ON

| Charitable activities

| Provision of holiday club services | 31,225 |

| Other | 888 |

| Total | 32,113 |

| NET INCOME | 9,706 |

| RECONCILIATION OF FUNDS

| Total funds brought forward | 68,557 |

| TOTAL FUNDS CARRIED FORWARD | 78,263 |

8. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 and 31 March 2025 | 16,171 |  | 3,550 |  | 19,721 |  |

| DEPRECIATION

| At 1 April 2024 | 15,404 |  | 3,310 |  | 18,714 |  |

| Charge for year | 153 |  | 95 |  | 248 |  |

| At 31 March 2025 | 15,557 |  | 3,405 |  | 18,962 |  |

| NET BOOK VALUE

| At 31 March 2025 | 614 |  | 145 |  | 759 |  |

| At 31 March 2024 | 767 |  | 240 |  | 1,007 |  |

| PEAR TREE HOLIDAY CLUB (KIRKHAM) LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

9. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Trade debtors | 5,156 |  | - |  |

| Prepayments | 1,555 |  | 1,207 |  |

6,711 |  | 1,207 |  |

10. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Accruals and deferred income | 2,157 |  | 3,225 |  |

| Accrued expenses | 4,736 |  | 4,867 |  |

6,893 |  | 8,092 |  |

11. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 31 March 2025.

12. | ULTIMATE CONTROLLING PARTY

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