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Registered Number: 12097516
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 May 2024

for

CHERRY TREE DEVELOPMENTS (EA) LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 36,949    28,946 
36,949    28,946 
Current assets      
Stocks 4   662,000 
Debtors 5 603,729    6,101 
Cash at bank and in hand 29,684    2,335 
633,413    670,436 
Creditors: amount falling due within one year 6 (31,028)   (403,590)
Net current assets 602,385    266,846 
 
Total assets less current liabilities 639,334    295,792 
Creditors: amount falling due after more than one year 7 (739,979)   (472,381)
Provisions for liabilities 8 (7,020)   (40)
Net assets (107,665)   (176,629)
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account (107,666)   (176,630)
Shareholders' funds (107,665)   (176,629)
 


For the year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 08 April 2025 and were signed by:


-------------------------------
Catherine Duffield
Director
1
General Information
Cherry Tree Developments (EA) Ltd is a private company, limited by shares, registered in England and Wales, registration number 12097516, registration address 13 The Close , Norwich, NR14DS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery 20%
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 June 2023 48,303    48,303 
Additions 33,858    33,858 
Disposals (26,145)   (26,145)
At 31 May 2024 56,016    56,016 
Depreciation
At 01 June 2023 19,359    19,359 
Charge for year 9,845    9,845 
On disposals (10,137)   (10,137)
At 31 May 2024 19,067    19,067 
Net book values
Closing balance as at 31 May 2024 36,949    36,949 
Opening balance as at 01 June 2023 28,946    28,946 


4.

Stocks

2024
£
  2023
£
Stocks   662,000 
  662,000 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Other Debtors 603,729    6,101 
603,729    6,101 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 53    608 
Bank Loans & Overdrafts 9,928    10,648 
Taxation and Social Security 479    41,855 
Obligations under HP/Financial Leases 2,600   
Other Creditors 17,968    350,479 
31,028    403,590 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 15,864    472,381 
Obligations under HP/Financial Leases 24,115   
Other Creditors 700,000   
739,979    472,381 

8.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 7,020   
Pension Provisions   40 
7,020    40 

2