| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 October 2025 |
| for |
| PEAR TREE RESIDENTIAL CARE LIMITED |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 October 2025 |
| for |
| PEAR TREE RESIDENTIAL CARE LIMITED |
| PEAR TREE RESIDENTIAL CARE LIMITED (REGISTERED NUMBER: 12040463) |
| Contents of the Financial Statements |
| for the Year Ended 31 October 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| PEAR TREE RESIDENTIAL CARE LIMITED |
| Company Information |
| for the Year Ended 31 October 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| BUSINESS ADDRESS: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| trading as Graham & Company |
| Chartered Certified Accountants |
| Cleveland House |
| 1-10 Sitwell Street |
| KINGSTON UPON HULL |
| East Yorkshire |
| HU8 7BE |
| PEAR TREE RESIDENTIAL CARE LIMITED (REGISTERED NUMBER: 12040463) |
| Balance Sheet |
| 31 October 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| CURRENT ASSETS |
| Stocks | 4 |
| Debtors | 5 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital | 7 |
| Retained earnings | 8 |
| SHAREHOLDERS' FUNDS |
| 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 were approved by the Board of Directors and authorised for issue on |
| PEAR TREE RESIDENTIAL CARE LIMITED (REGISTERED NUMBER: 12040463) |
| Notes to the Financial Statements |
| for the Year Ended 31 October 2025 |
| 1. | STATUTORY INFORMATION |
| PEAR TREE RESIDENTIAL CARE LIMITED is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Turnover represents net invoiced sales of goods and services, excluding value added tax. |
| 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. |
| 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. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| PEAR TREE RESIDENTIAL CARE LIMITED (REGISTERED NUMBER: 12040463) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 October 2025 |
| 4. | STOCKS |
| 2025 | 2024 |
| £ | £ |
| Food and care supplies |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Amounts owed by group undertakings |
| Prepayments |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade creditors |
| Corporation tax |
| Social security and other taxes |
| Other creditors |
| Accrued expenses |
| 7. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary | £1 | 100 | 100 |
| 8. | RESERVES |
| Retained |
| earnings |
| £ |
| At 1 November 2024 |
| Profit for the year |
| Dividends | ( |
) |
| At 31 October 2025 |
| 9. | RELATED PARTY DISCLOSURES |
| During the period under review the company traded with it's holding company, PWC Care Limited. |
| The company purchased management services from and paid rental for premises to this company, all of these transactions were at normal commercial rates. Goods and services totalled £156,000 (2024 - £144,000) and there were no amounts outstanding at the balance sheet date. |
| PEAR TREE RESIDENTIAL CARE LIMITED (REGISTERED NUMBER: 12040463) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 October 2025 |
| 10. | ULTIMATE CONTROLLING PARTY |
| The ultimate controlling party is PWC Care Limited a company registered in England and Wales, |
| company number 04694581. |