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

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

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.

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

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 ('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

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

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.

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

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.

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.

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

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.