The director presents her annual report and financial statements for the year ended 31 August 2025.

The principal activity of the company is that of a fostering agency.

The director who held office during the year and up to the date of signature of the financial statements was as follows:

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

Pilgrims Corner Fostering Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Buttery, Highland Court Farm, Bridge, Canterbury, Kent, CT4 5HW.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover is recognised at the fair value of the consideration received or receivable, net of discounts.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the net book value of the asset, and is credited or charged to profit or loss.

The tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

The average monthly number of persons (including directors) employed by the company during the year was:

During the period the company provided funding of £ Nil (2024: £63,917) to, and received funding of £159,775 (2024: £ Nil) from Pilgrims Corner Limited, a company in which the director Miss S Norman and ex-director Mrs L Norman are directors and combined 100% shareholders. The company also paid expenses on behalf of Pilgrims Corner Limited in the sum of £10,062 (2024: £1,620) and had expenses paid on its behalf of £5,748 (2024: £10,484). At the balance sheet date £4,164 (2024: £159,625) was due from Pilgrims Corner Limited.

During the period the company paid expenses and provided funding amounting to £26,479 (2024: £1,371) to Pilgrims Corner Education Limited, a company in which the ex-director Mrs L Norman is a director and shareholder. At the balance sheet date £61 was due from (2024: £26,418) was due to Pilgrims Corner Education Limited.

Loans to directors

Transactions in relation to loans with the director during the year are outlined in the table below:

During the year the company made loans to the director on interest free terms. The loan was repaid on demand.