Annual Re ort of the Trustees to Pear Tree Volunta Mana AGM- Monda tember 2024 ement Committee Introduction Pear Tree Holiday Club (Kirkham) Ltd was registered with Companies House as a limited company on 12th June 2006 registration number. 05844119. The first Annual General Meeting was held on 10th July 2007 and has been held each year, within 16 months of the previous AGM. The previous AGM was held on Monday 25th September 2023. Committee Members Claire Higginson - Chair of Committee/Parent Anne Fielding - Trusteelchair of Governors Rebecca Warnock - Directorrrrustee/Ofsted Nominated Person Richard Smith - Treasurer Fiona Wafer - Trustee/Secretary Lesley Sullivan - DirectorlTrustee Mana ers & Safe Leah Birchall Vicky Gwilliam uardin Desi nated Lead Practitioners Charitable Status Pear Tree Holiday Club (Kirkham> Ltd became a registered charity on 121h January 2011 . Its registered charity number is 1139787, ectives and Activities Pear Tree Holiday Club provides childcare and respite for children of all abilities aged 3- 16. Approximately 700/0 of children attending the Holiday Club have learning difficulties and disabilities" some children have complex needs. The Holiday Club was fully inspected by Ofsted in November 2016; it was judged to be outstanding in all areas. A further "light touch inspection was undertaken in October 2022 with the club receiving the top Ofsted rating available, Pear Tree Holiday Club (Kirkham) Ltd is the Ofsted 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.
Achievements and Performance eration Pear Tree Holiday Club operates for 7 weeks of the school holidays which excludes Christmas and the last 2 weeks of the summer holidays (this allows school to be deep cleaned). Over the last 12 months the club has provided a total of 567(493 in 2023) days places to children. A breakdown of operational numbers is detailed in the table below: Oct Feb Easter May Summer Totals Totals 2023 33 358 135 493 213 2.31 14.94 en SEN Places da Mainstream Places Total Da Staff Da Child.'Staff ratio Av childrenlda 15 206 77 283 91.8 3.08 18.86 33 47 18 65 26.25 2.47 13 51 30 81 30.3 2.67 16.2 51 27 78 25.8 3.02 19.5 40 20 60 25.6 2.34 15 172 567 199.75 2.84 17.18 Since re-opening after COVID, the opening times have been reduced to 9am-4pm for all children, it had previously been open from 8am to 5.30pm for mainstream children, This has resulted in a significant reduction in children attending and the mix of SEN.'Mainstream has gone from 2.3 to 7.3 - we have very much become a smaller unit concentrating on serving the SEN community. Our charging structure is: Mainstream children,. £30 per day Children with SEN who are Break TimelBreak Time Plus Registered pay no fee with the club claiming an agreed hourly rate with LCC (currently 15.451hour) Children with SEN not Break Time Registered, or who are attending once their Break Time hours have been utilised, pay £13.50 per hour. The club is OFSTED registered for EYFS children but unfortunately, due to staffing levels and capacity, we are unable to offer holiday club provision at present to children who have not achieved school year 1 status. The club is not registered to cater for young people over the age of 16, nor does it have the facilities and resources to do so.
Finance A Financial Statement for the 12m to 3113124 has been prepared by Chris Calvert of Rushtons Accountants - Independent Examiner which supplements this report. Without donations the club has generally run at a slight loss (£2786 in FYE 3123, £5115 in FYE 3122) and could not operate without additional funding. Thankfully Lancashire County Council {LCC) have been proactive in providing some Break Time Funding to children with SEND and this has increased the numbers attending and at an improved rate which has helped towards a surplus this year of £8688 (excluding donations £1018). The club is a registered supplier to LCC for both Break Time and Break Time Plus, the latter being set up in this last 12 months and in the Summer period Break TimelPIus hours accounted for 53 /0 of provision. Provided this funding for families is maintained then we would expect to be able to continue to operate without diluting reserves. Staffin Staffing is allocated according to the needs of the children attending on any one day for e.g. when a child attends with complex needs or challenging behaviour it is important to ensure a member of staff who knows that child, and has knowledge of his care planlbehaviour support plan is employed, In the last twelve months we operated on a very low child'.staff ratio of c2.84:1, the minimum legal requirement is 30 although the Out of School Alliance recommends 8",1. The very low ratio is obviously costly but reflects the SEN population of our club and also the daily swimming provision. We operate with 2 Designated Safeguarding Leads whose up to date training for the role was completed in June 2023. Swimmin A key strength of the Holiday Club is that every child attending can swim every day this is a real selling point and one that makes our Holiday Club so popular. It does. however, incur additional costs e.g. Lifeguard, lifesaver, staff who are trained in moving and handling etc. Children can only swim if there is a Lifeguard present. Any additional funding we receive ensures that this highly popular and valuable activity can continue.
Area for develo ment for 2023124 ??? Date of next AGM.. Autumn 2*4
REGISTERED COMPANY NUMBER: 05844119 (England and Wale5} REGISTERELI CHARITY NUMBER.. 1139787 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 FOR PEAR TREE HOLIDAY CLUB IKIRKHAM) LIMITED Rushtons Chartered Accountants Avroe House Avroe Crescent Blackpool Business Park Blackpool Lancashire FY4 2DP
PEAR TREE HOLIDAY CLUB (KIRKHAM) LIMITED CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Page Report of thè Trustees Indopandant Examlnarfs Report statoment of Flnanclal Activltles Balance Sheot Notès to the Financial Statèmènts Detalled Statement ot Flnanclal Aetlvltles 10
PEAR TREE HOLIDAY CLU8 (KIRKHAM) LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 The trustees who are also directors of the charity for Ihe purposes of the Companies Act 2006, present their report with the financial slalemenls of the charity for the year ended 31 March 2024. The trustees have adopted the Provisions of Accounting and Reporting by Charities= Statement of Recommended Practice applicable lo chaiilies prepaiing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective 1 January 20191. OBJECTIVES AND ACTIVITIES Objectives and aim5 Pear Tree Holiday Club provides childcare and respite for children of all abililies aged 3-16 during the school holidays. Approximately 600/0 of children allending the Holiday Club have learning éifficullies and disabilities- some children have complex needs, The Holiday Club was inspected by Ofsled in Oclober 2022-, it was judged to be oulslanding in all areas. Pear Trèè Holiday Club IKirkham} Ltd is tho registered provider. 11 is required to comply with the ¥equiTemenls for the Early Years Register sel out in the Statutory Framework for the Early Years Foundation Stage. This includes a requirement lo give parents information about the provision. The law a51ows Ofsted lo carry out inspoclions lo check that providers comply with the requirements for the Early Years Register sel out in the slatulory Framework for the Early Years Foundation Stage. Slgnlflcant actlvStl6s Followin9 closure for COVID the Holiday Club re-opened in October 22 but on a smaller scale concentrating on specialist provision for children with additional needs for children aged 5 { but school year 1110 17. The student population is now up to 20 pgr day with approxlmately 700A SEN, 300/0 mainstream. Hours were adjusted to 9.00am to 4pm lo r8flect the Change in provision. The average number of staff in the last 12 months has been 6.04 pèr weak for the seven weeks that we open. Publlc beneflt The charity provides holiday childcare for the benefit of the public. The trustees have had due regard to guidance published by Ihe Charities Commission on public benefit. The Trustees consider that the Holiday Club is a not for profil organisation designed to cater for children and families within the lo¢al ¢ommunity during the school holidays. The children alt6nding are ag&d 3-16 and havè differing levels of ability including profound and complex needs. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by 118 gov6rning document, a deed of Irusl, and Constilules a limited company, limited by guarantee, as defined by the Companies Act 2006. Recruitment and appointment of new trusteès rhe procedure for the appointment of new Iruslees is contained within the Articles of Association of the company. Flnanclal Review Total nel income for the period fTom all sources amounted to £9,706 (2023,, £4,056}. Total unreslricled funds increased from £68.557 10 £78,263. Reseryes Poll¢y The charity operates a reserves policy which aims lo cover annual opèrational expenses for a minimum of twelve months. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 05844119 (England and Wales) Registered Charity number 1139787 Page 1
PEAR TREE HOLIDAY CLUB {KIRKHAMI LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Registered offlce 29 Station Road Kirkham Preston Lancashire PR4 2HA Trustees Mrs L M Sullivan ~ Trustee & Direclor Mrs F C Waler- Trustee & Director Ms P A Fielding - Trustee & Director Mrs A R Warnock - Trustee & Director Company Secretary Mrs F C Wafer Independent Examlner Rushtons Chartered Accountants Avroe House Avroe Crescent Blackpool Businass Park Blackpool Lancashire FY4 2DP Bankers National Weslminsler Bank 97 Fishergale Preston PR1 2AE This report has been prepared in accordance wilh the special provisions of Part 15 of the Companies Act 2006 relating lo small companiés. Approved by order of the board of trusl8&s on and signed on its behalf by.. Mrs F C Wafer- Secretary Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PEAR TREE HOLIDAY CLUB (KIRKHAMI LIMITED Independent examiner's report to the trustees of Pear TroÈ Hollday Club (Kirkham) Llmitèd {'the Companrf) I report lo the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024. Responsibilities and basis of report As the charity's trustees of the Company land also ils direclors for the purposes of company lawl YOLÈ are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 lllhe 20Q6 Acl'}. Having satisfied myself thal the accounts of the Company are not required lo 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 Charitie5 Act 2011 I'lhe 2011 Acl'l- In carrying out my examination I have followed the Directions given by the Charily Commission under Section 145{51 {bl of the 2011 Act. Indepond•nt oxaminerfs statement I have completed my examination, I confirm that no matters have come to my attention in connection with the examination giving me Cause lo believe.. accounting records were not kept in respect of Ihe Company as required by Section 386 of the 20CI6 Act.. or the accounts do not accord with those records., or 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 the accounts hav8 not been prepared in accordance with the methods and principles of the Slalement ol Recommended Practice foi accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicabl6 in the UK and Republic of Ireland IFRS 102)). I have no concerns and have come across no other matters in connection with the examination to which 811ention should be drawn in this report in order lo enable a proper understanding of the accounts to be reached. C Calv8rt FCA Rushlons Chartered Accountants Avroe House Avroe Crescent Blackpool Business Park Blackpool Lancashire FY4 2DP Date.. Page 3
PEAR TREE HOLIDAY CLUB {KIRIQIAMI LIMITED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 2024 Unreslricled fund 2023 Total funds Noles INCOME AND ENDOWMENTS FROM Donations and legaciés 1,018 6,842 Other trading activÉties Investment income 39,438 1,363 16,978 205 Total 41,819 24,025 EXPENDITURE ON Charltable actlvltles Provision of holiday Glub services 31.225 19,081 Other 888 888 Total 32,113 19,969 NET INCOME 9,706 4,056 RECONCILIATION OF FUNDS Total funds brought forward 68,557 64,501 TOTAL FUNDS CARRIED FORWARD 78,263 68,557 The notes form part of these financial statements Page 4
PEAR TREE HOLIDAY CLUB {KIRKHAM) LIMITED BALANCE SHEET 31 MARCH 2024 2024 Unrestricted fund 2023 Total funds Notes FIXED ASSETS Tangible assets 1.007 959 CURRENT ASSETS Debtors Cash at bank and in hand 1,207 84.141 2,775 69,935 85,348 72,710 CREDITORS Amounls falling du8 within one year io 18,092} 15,112) NET CURRENT ASSETS 77.256 67.598 TOTAL ASSETS LESS CURRENT LIABILITIES 78.263 68,557 NET ASSETS 78,263 68,557 FUNDS Unrestricted funds 78,263 68,557 TOTAL FUNDS 78,263 68,557 The charitable company is entitled to exemption from audit under Seclion 477 of the Companles Acl 2006 for the year ended 31 Mar¢h 2024. The members have not required the company lo obtain an audit of ils financial slalemenls for the year ended 31 March 2024 in accordance wllh Section 476 of the Companies Act 2006. The trusl8&s acknowledge their responsibilities lor la} ensuring that the charitable company k8eps accounting records that comply with Section5 386 and 387 of the Companies Act 2006 and prepafing financial statements which give a true and fair view of the stale of affairs of the charitable company as al the end of each financial year and of ils surplus or deficit for each financial year in accordance with the quirements of Sections 394 and 395 and which othèrwis6 comply with the requirements of the Companies Act 2006 relating lo financial slalemenls, so far as applicable to the charitable company. Ib) The notes fom part of these financial statements Page 5 corltinued...
PEAR TREE HOLIDAY CLUB {KIRKHAM} LIMrrED BALANCE SHEET- ¢ontinued 31 MARCH 2024 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 aulhorised for issue and were signed on its behalf by- on P A Fielding - Trustee L M Sullivan - Trustee F C Wafer - Trustee '(l¥iLC A R Warnock - Trustee The notes form part of these financial statements Page 6
PEAR TREE HOLIDAY CLUB {KIRKHAMI LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES Basls of preparlng the flnancial statemonts 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 IFRS 102} 'Accounling and Reporting by Charities.. Slatemenl of Recommended Practice applicable to charities preparing their accounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191., Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial slalemenls have been prepared under the historic81 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, il is probable that the income will be received and the amount can b6 measured reliably. Expendlture Liabilities are reeognised as èxpenditure as soon as thère is a leg81 or constructive obligation committing the charity to Ihal expenditur&, it is probable that a transfer of economic benefits will be reqLtired in selllement and the amount ol the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classif1ed under headings that aggregate all cost related to the category. Where costs cannot be directly altribuled to particular headings they have been allocated lo aclivili85 on a basis consislenl with the use of resources. Tanglb16 flxed assats Depreciation is provided at the following annual ral&s in ordgr to write off each asset Ovgf Ils estimated useful Fixtures and fittings CompuleT equipment 20 /0 on reducing balanc8 33ty/) on cost Taxation Thé charity is exempl from corporation lax on ils charitable activities. Fund a¢countlng Unrestricted funds can be used in accordance with the charitable objectives al the discretion of the Iruslees. Restricted funds can only be used for particular reslricled purposes within Ihe objects of the charity. Reslriclions arise when specified by the donor or when lund5 are raised lor particular restricted purposes. Further explanation of the nature and purpose of each fund Is included in the notes lo the financial statements. OTHER TRADING ACTIVITIES 2024 2023 Admissions 39,438 16,978 INVESTMENT INCOME 2024 2023 Deposit account interest 1,363 205 Page 7 conlinu&d.
PEAR TREE HOLIDAY CLUB (KIRKHAM) LIMrrED NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 NET INCOMEIIEXPENDITUREI Nel incomellexpenditure) is staled after chargin91(crediting).' 2024 2023 Depreciation - owned ass8ts 240 240 TRUSTEES, REMUNERATION AND BENEFITS Therè were no truslees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 Mar¢h 2023. Trustees, expenses There wer& no trustees, expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. STAFF COSTS The average monthly number of employees durlng the year was as follows., 2024 2023 Holiday Club staff No employee$ rec8iv8d 8molum8nls in exc8ss of £60.000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and legacies 6.842 Other Ir8ding activities Investment income 16,978 205 Total 24,025 EXPENDITURE ON Charltable actlvltles Provision of holiday club sèNices 19,081 Other 888 Total 19,969 NET INCOME 4,056 RECONCILIATION OF FUNDS Total funds brought forward 64,501 TOTAL FUNDS CARRIED FORWARD 68,557 Page 8 continued...
PEAR TREE HOLIDAY CLUB IKIRKHAM) LIMITED NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 TANGIBLE FIXED ASSETS Fixtures and fittings Computer equipment Totals COST At 1 April 2023 Additions 16,171 3,262 288 19.433 288 At 31 March 2024 18.171 3,550 19,721 DEPRECIATION Al 1 April 2023 Charge for year 15.212 192 3.262 48 18.474 240 Al 31 March 2024 15,404 3.310 18,714 NET BOOK VALUE At 31 March 2024 767 240 1.007 At 31 March 2023 959 959 DEBTORS: AMOUNTS FALLING DUE WITFIIN ONE YEAR 2024 2023 Trade debtors Prepayments 1,607 1,168 1,207 1,207 2,775 10. CREDITORS,. AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Accruals and deferred income Ac¢¥ued expenses 3,225 4,867 4,223 889 8,092 5,112 11, RELATED PARf( OISCLOSURES There were no related party transactions for the year ended 31 March 2024. 12. ULTIMATE CONTROLLING PARTY The company is under the control of ils Diieclors and Trustees. Page 9
PEAR TREE HOLIDAY CLUB (KIRKHAM) LIMITED DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 INCOME AND ENDOWMENTS Donations and legacles Donations 1,018 6,842 Other trading actlvltlos Admissions 39,438 16,978 Investmènt Incom8 Deposit account Interest 1,363 205 Total Incomlng resources 41,819 24,025 EXPENDITURE Charitablè actlvltles Wages Rent Insurance Food Activities and equlpment Sundries HR and payroll processing Fixtures and filllngs Compul8r equipment 20,587 2,000 682 323 1,123 60 5,721 192 48 16,121 833 649 160 267 250 220 240 30,736 18,740 Support costs Flnance Bank charges 489 341 Governance costs Accountancy and legal fees 888 888 Total resources expended 32,113 19,969 Net Income 9,706 4,056 This page does not form part of the ststutory financial statements Page 10
REGISTERED COMPANY NUMBER: 05844119 (England and Wale5} REGISTERELI CHARITY NUMBER.. 1139787 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 FOR PEAR TREE HOLIDAY CLUB IKIRKHAM) LIMITED Rushtons Chartered Accountants Avroe House Avroe Crescent Blackpool Business Park Blackpool Lancashire FY4 2DP
PEAR TREE HOLIDAY CLUB (KIRKHAM) LIMITED CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Page Report of thè Trustees Indopandant Examlnarfs Report statoment of Flnanclal Activltles Balance Sheot Notès to the Financial Statèmènts Detalled Statement ot Flnanclal Aetlvltles 10
PEAR TREE HOLIDAY CLU8 (KIRKHAM) LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 The trustees who are also directors of the charity for Ihe purposes of the Companies Act 2006, present their report with the financial slalemenls of the charity for the year ended 31 March 2024. The trustees have adopted the Provisions of Accounting and Reporting by Charities= Statement of Recommended Practice applicable lo chaiilies prepaiing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective 1 January 20191. OBJECTIVES AND ACTIVITIES Objectives and aim5 Pear Tree Holiday Club provides childcare and respite for children of all abililies aged 3-16 during the school holidays. Approximately 600/0 of children allending the Holiday Club have learning éifficullies and disabilities- some children have complex needs, The Holiday Club was inspected by Ofsled in Oclober 2022-, it was judged to be oulslanding in all areas. Pear Trèè Holiday Club IKirkham} Ltd is tho registered provider. 11 is required to comply with the ¥equiTemenls for the Early Years Register sel out in the Statutory Framework for the Early Years Foundation Stage. This includes a requirement lo give parents information about the provision. The law a51ows Ofsted lo carry out inspoclions lo check that providers comply with the requirements for the Early Years Register sel out in the slatulory Framework for the Early Years Foundation Stage. Slgnlflcant actlvStl6s Followin9 closure for COVID the Holiday Club re-opened in October 22 but on a smaller scale concentrating on specialist provision for children with additional needs for children aged 5 { but school year 1110 17. The student population is now up to 20 pgr day with approxlmately 700A SEN, 300/0 mainstream. Hours were adjusted to 9.00am to 4pm lo r8flect the Change in provision. The average number of staff in the last 12 months has been 6.04 pèr weak for the seven weeks that we open. Publlc beneflt The charity provides holiday childcare for the benefit of the public. The trustees have had due regard to guidance published by Ihe Charities Commission on public benefit. The Trustees consider that the Holiday Club is a not for profil organisation designed to cater for children and families within the lo¢al ¢ommunity during the school holidays. The children alt6nding are ag&d 3-16 and havè differing levels of ability including profound and complex needs. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by 118 gov6rning document, a deed of Irusl, and Constilules a limited company, limited by guarantee, as defined by the Companies Act 2006. Recruitment and appointment of new trusteès rhe procedure for the appointment of new Iruslees is contained within the Articles of Association of the company. Flnanclal Review Total nel income for the period fTom all sources amounted to £9,706 (2023,, £4,056}. Total unreslricled funds increased from £68.557 10 £78,263. Reseryes Poll¢y The charity operates a reserves policy which aims lo cover annual opèrational expenses for a minimum of twelve months. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 05844119 (England and Wales) Registered Charity number 1139787 Page 1
PEAR TREE HOLIDAY CLUB {KIRKHAMI LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Registered offlce 29 Station Road Kirkham Preston Lancashire PR4 2HA Trustees Mrs L M Sullivan ~ Trustee & Direclor Mrs F C Waler- Trustee & Director Ms P A Fielding - Trustee & Director Mrs A R Warnock - Trustee & Director Company Secretary Mrs F C Wafer Independent Examlner Rushtons Chartered Accountants Avroe House Avroe Crescent Blackpool Businass Park Blackpool Lancashire FY4 2DP Bankers National Weslminsler Bank 97 Fishergale Preston PR1 2AE This report has been prepared in accordance wilh the special provisions of Part 15 of the Companies Act 2006 relating lo small companiés. Approved by order of the board of trusl8&s on and signed on its behalf by.. Mrs F C Wafer- Secretary Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PEAR TREE HOLIDAY CLUB (KIRKHAMI LIMITED Independent examiner's report to the trustees of Pear TroÈ Hollday Club (Kirkham) Llmitèd {'the Companrf) I report lo the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024. Responsibilities and basis of report As the charity's trustees of the Company land also ils direclors for the purposes of company lawl YOLÈ are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 lllhe 20Q6 Acl'}. Having satisfied myself thal the accounts of the Company are not required lo 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 Charitie5 Act 2011 I'lhe 2011 Acl'l- In carrying out my examination I have followed the Directions given by the Charily Commission under Section 145{51 {bl of the 2011 Act. Indepond•nt oxaminerfs statement I have completed my examination, I confirm that no matters have come to my attention in connection with the examination giving me Cause lo believe.. accounting records were not kept in respect of Ihe Company as required by Section 386 of the 20CI6 Act.. or the accounts do not accord with those records., or 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 the accounts hav8 not been prepared in accordance with the methods and principles of the Slalement ol Recommended Practice foi accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicabl6 in the UK and Republic of Ireland IFRS 102)). I have no concerns and have come across no other matters in connection with the examination to which 811ention should be drawn in this report in order lo enable a proper understanding of the accounts to be reached. C Calv8rt FCA Rushlons Chartered Accountants Avroe House Avroe Crescent Blackpool Business Park Blackpool Lancashire FY4 2DP Date.. Page 3
PEAR TREE HOLIDAY CLUB {KIRIQIAMI LIMITED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 2024 Unreslricled fund 2023 Total funds Noles INCOME AND ENDOWMENTS FROM Donations and legaciés 1,018 6,842 Other trading activÉties Investment income 39,438 1,363 16,978 205 Total 41,819 24,025 EXPENDITURE ON Charltable actlvltles Provision of holiday Glub services 31.225 19,081 Other 888 888 Total 32,113 19,969 NET INCOME 9,706 4,056 RECONCILIATION OF FUNDS Total funds brought forward 68,557 64,501 TOTAL FUNDS CARRIED FORWARD 78,263 68,557 The notes form part of these financial statements Page 4
PEAR TREE HOLIDAY CLUB {KIRKHAM) LIMITED BALANCE SHEET 31 MARCH 2024 2024 Unrestricted fund 2023 Total funds Notes FIXED ASSETS Tangible assets 1.007 959 CURRENT ASSETS Debtors Cash at bank and in hand 1,207 84.141 2,775 69,935 85,348 72,710 CREDITORS Amounls falling du8 within one year io 18,092} 15,112) NET CURRENT ASSETS 77.256 67.598 TOTAL ASSETS LESS CURRENT LIABILITIES 78.263 68,557 NET ASSETS 78,263 68,557 FUNDS Unrestricted funds 78,263 68,557 TOTAL FUNDS 78,263 68,557 The charitable company is entitled to exemption from audit under Seclion 477 of the Companles Acl 2006 for the year ended 31 Mar¢h 2024. The members have not required the company lo obtain an audit of ils financial slalemenls for the year ended 31 March 2024 in accordance wllh Section 476 of the Companies Act 2006. The trusl8&s acknowledge their responsibilities lor la} ensuring that the charitable company k8eps accounting records that comply with Section5 386 and 387 of the Companies Act 2006 and prepafing financial statements which give a true and fair view of the stale of affairs of the charitable company as al the end of each financial year and of ils surplus or deficit for each financial year in accordance with the quirements of Sections 394 and 395 and which othèrwis6 comply with the requirements of the Companies Act 2006 relating lo financial slalemenls, so far as applicable to the charitable company. Ib) The notes fom part of these financial statements Page 5 corltinued...
PEAR TREE HOLIDAY CLUB {KIRKHAM} LIMrrED BALANCE SHEET- ¢ontinued 31 MARCH 2024 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 aulhorised for issue and were signed on its behalf by- on P A Fielding - Trustee L M Sullivan - Trustee F C Wafer - Trustee '(l¥iLC A R Warnock - Trustee The notes form part of these financial statements Page 6
PEAR TREE HOLIDAY CLUB {KIRKHAMI LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES Basls of preparlng the flnancial statemonts 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 IFRS 102} 'Accounling and Reporting by Charities.. Slatemenl of Recommended Practice applicable to charities preparing their accounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191., Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial slalemenls have been prepared under the historic81 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, il is probable that the income will be received and the amount can b6 measured reliably. Expendlture Liabilities are reeognised as èxpenditure as soon as thère is a leg81 or constructive obligation committing the charity to Ihal expenditur&, it is probable that a transfer of economic benefits will be reqLtired in selllement and the amount ol the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classif1ed under headings that aggregate all cost related to the category. Where costs cannot be directly altribuled to particular headings they have been allocated lo aclivili85 on a basis consislenl with the use of resources. Tanglb16 flxed assats Depreciation is provided at the following annual ral&s in ordgr to write off each asset Ovgf Ils estimated useful Fixtures and fittings CompuleT equipment 20 /0 on reducing balanc8 33ty/) on cost Taxation Thé charity is exempl from corporation lax on ils charitable activities. Fund a¢countlng Unrestricted funds can be used in accordance with the charitable objectives al the discretion of the Iruslees. Restricted funds can only be used for particular reslricled purposes within Ihe objects of the charity. Reslriclions arise when specified by the donor or when lund5 are raised lor particular restricted purposes. Further explanation of the nature and purpose of each fund Is included in the notes lo the financial statements. OTHER TRADING ACTIVITIES 2024 2023 Admissions 39,438 16,978 INVESTMENT INCOME 2024 2023 Deposit account interest 1,363 205 Page 7 conlinu&d.
PEAR TREE HOLIDAY CLUB (KIRKHAM) LIMrrED NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 NET INCOMEIIEXPENDITUREI Nel incomellexpenditure) is staled after chargin91(crediting).' 2024 2023 Depreciation - owned ass8ts 240 240 TRUSTEES, REMUNERATION AND BENEFITS Therè were no truslees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 Mar¢h 2023. Trustees, expenses There wer& no trustees, expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. STAFF COSTS The average monthly number of employees durlng the year was as follows., 2024 2023 Holiday Club staff No employee$ rec8iv8d 8molum8nls in exc8ss of £60.000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and legacies 6.842 Other Ir8ding activities Investment income 16,978 205 Total 24,025 EXPENDITURE ON Charltable actlvltles Provision of holiday club sèNices 19,081 Other 888 Total 19,969 NET INCOME 4,056 RECONCILIATION OF FUNDS Total funds brought forward 64,501 TOTAL FUNDS CARRIED FORWARD 68,557 Page 8 continued...
PEAR TREE HOLIDAY CLUB IKIRKHAM) LIMITED NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 TANGIBLE FIXED ASSETS Fixtures and fittings Computer equipment Totals COST At 1 April 2023 Additions 16,171 3,262 288 19.433 288 At 31 March 2024 18.171 3,550 19,721 DEPRECIATION Al 1 April 2023 Charge for year 15.212 192 3.262 48 18.474 240 Al 31 March 2024 15,404 3.310 18,714 NET BOOK VALUE At 31 March 2024 767 240 1.007 At 31 March 2023 959 959 DEBTORS: AMOUNTS FALLING DUE WITFIIN ONE YEAR 2024 2023 Trade debtors Prepayments 1,607 1,168 1,207 1,207 2,775 10. CREDITORS,. AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Accruals and deferred income Ac¢¥ued expenses 3,225 4,867 4,223 889 8,092 5,112 11, RELATED PARf( OISCLOSURES There were no related party transactions for the year ended 31 March 2024. 12. ULTIMATE CONTROLLING PARTY The company is under the control of ils Diieclors and Trustees. Page 9
PEAR TREE HOLIDAY CLUB (KIRKHAM) LIMITED DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 INCOME AND ENDOWMENTS Donations and legacles Donations 1,018 6,842 Other trading actlvltlos Admissions 39,438 16,978 Investmènt Incom8 Deposit account Interest 1,363 205 Total Incomlng resources 41,819 24,025 EXPENDITURE Charitablè actlvltles Wages Rent Insurance Food Activities and equlpment Sundries HR and payroll processing Fixtures and filllngs Compul8r equipment 20,587 2,000 682 323 1,123 60 5,721 192 48 16,121 833 649 160 267 250 220 240 30,736 18,740 Support costs Flnance Bank charges 489 341 Governance costs Accountancy and legal fees 888 888 Total resources expended 32,113 19,969 Net Income 9,706 4,056 This page does not form part of the ststutory financial statements Page 10