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** - 1 Legal and administrative information - 2 Report of the Trustees - 3 Receipts and payments account - 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: - examine the accounts (under section 145 of the 2011 Act: - follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145 (5) (b) of the 2011 Act; and - 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: - 1 which gives me reasonable cause to believe that in any material respect the requirements - to keep accounting records in accordance with section 130 of the 2011 Act and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or - 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