CHARITY NO: 1044250
PEAR TREE SPECIAL SCHOOL TRUST FUND RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 AUGUST 2025
Rushtons
Chartered Accountants & Registered Auditors Avroe House, Avroe Crescent Blackpool FY4 2DP
PEAR TREE SPECIAL SCHOOL TRUST FUND
Report and Financial Statements
For the year ended 31 August 2025
Contents
Page
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1 Legal and administrative information
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2 Report of the Trustees
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3 Receipts and payments account
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4 Report of the independent examiner
PEAR TREE SPECIAL SCHOOL TRUST FUND
Legal and Administrative Information
Status
The Fund is a charitable trust governed by a Trust Deed dated 1[st] October 1994. Trustees are elected from the governors of Pear Tree Special School.
Trustees
The following served as trustees during the year:
Name
A Fielding W J Gale J Romer K Walker
Principal Address
Pear Tree School 29 Station Road Kirkham Preston PR4 2HA
Independent Examiner
C Calvert, Rushtons, Chartered Accountants & Registered Auditors, Avroe House, Avroe Crescent, Blackpool FY4 2DP.
Page 1
PEAR TREE SPECIAL SCHOOL TRUST FUND
Report of the Trustees for the year ended 31 August 2025
Objects of the Charity and principle activity
The objects of the Charity are the advancement of the education of the pupils of Pear Tree Special School by providing and assisting in the promotion of education, recreational and other charitable facilities in augmentation of such facilities financed by the Local Education Authority
Public Benefit
In the opinion of the Trustees, the objects and activities of the Charity are for the benefit of the public
Results
During the year receipt exceeded payments by £6,409 (2024 £5,443).
Developments during the year
Further funding will need to be sought during the forthcoming period to facilitate future development work to the school's facilities and resources.
Reserves policy
The trustees recognise the need to maintain reserves at a level sufficient to assist with the further requirements of Pear Tree Special School.
The Report was approved by the trustees on ……November 2025.
……………………………………………….. (Trustee)
Page 2
PEAR TREE SPECIAL SCHOOL TRUST FUND
RECEIPTS AND PAYMENTS ACCOUNT
Year ended 31 August 2025
| RECEIPTS Donations Bank Interest Excursions Funding for Resources Inclusion/Training Wellbeing PTFA TOTAL RECEIPTS PAYMENTS Charitable Activities Excursions & Special Events Christmas Minibus Resources Wellbeing Inclusion/Training Donations Fundraising Costs Administration and other costs Cleaning Postage & Stationery Professional Fees Miscellaneous Bank Charges TOTAL PAYMENTS Excess of Income over Expenditure Opening Bank and Cash Balances Closing Bank and Cash Balances |
4,384 561 19,035 22,372 1,146 941 169 |
2025 43,496 53 4,199 6,056 - 380 833 |
12,750 945 228 18,088 425 1,470 412 |
2024 17,784 9 11,376 10,251 759 - - |
||
|---|---|---|---|---|---|---|
| £55,016 | £40,178 | |||||
| 48,607 - - |
34,319 - 416 |
|||||
| - - - - - |
384 - - - 32 |
|||||
| £48,607 | £34,735 | |||||
| 6,409 51,772 |
5,443 46,329 |
|||||
| £58,181 | £51,772 |
Page 3
PEAR TREE SPECIAL SCHOOL TRUST FUND
Independent Examiner’s Report to the Trustees of Pear Tree Special School Trust Fund
I report on the accounts of the Trust for the year ended 31 August 2025, which are set out on pages 1 to 3.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. (The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a member of the ICAEW.)
It is my responsibility to:
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examine the accounts (under section 145 of the 2011 Act:
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follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145 (5) (b) of the 2011 Act; and
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state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken to not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
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1 which gives me reasonable cause to believe that in any material respect the requirements
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to keep accounting records in accordance with section 130 of the 2011 Act and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or
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2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Chris Calvert Chartered Accountant Rushtons Chartered Accountants Avroe House, Avroe Crescent Blackpool FY4 2DP
……..November 2025
Page 4