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Registered Number: 12097516
England and Wales

 

 

 


Unaudited Financial Statements


for the year ended 31 May 2025

for

CHERRY TREE DEVELOPMENTS (EA) LTD

 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 27,137    36,949 
27,137    36,949 
Current assets      
Stocks 4 166,000   
Debtors 5 600,528    603,729 
Cash at bank and in hand 10,236    29,684 
776,764    633,413 
Creditors: amount falling due within one year 6 (22,513)   (31,028)
Net current assets 754,251    602,385 
 
Total assets less current liabilities 781,388    639,334 
Creditors: amount falling due after more than one year 7 (974,130)   (739,979)
Provisions for liabilities 8 (5,156)   (7,020)
Net assets (197,898)   (107,665)
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account (197,899)   (107,666)
Shareholders' funds (197,898)   (107,665)
 


For the year ended 31 May 2025 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 01 September 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
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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 etc 25%
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 (2024 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 June 2024 56,016    56,016 
Additions  
Disposals  
At 31 May 2025 56,016    56,016 
Depreciation
At 01 June 2024 19,067    19,067 
Charge for year 9,812    9,812 
On disposals  
At 31 May 2025 28,879    28,879 
Net book values
Closing balance as at 31 May 2025 27,137    27,137 
Opening balance as at 01 June 2024 36,949    36,949 


4.

Stocks

2025
£
  2024
£
Stocks 166,000   
166,000   

5.

Debtors: amounts falling due within one year

2025
£
  2024
£
Other Debtors 600,528    603,729 
600,528    603,729 

6.

Creditors: amount falling due within one year

2025
£
  2024
£
Trade Creditors 88    53 
Bank Loans & Overdrafts 9,928    9,928 
Taxation and Social Security   479 
Obligations under HP/Financial Leases 2,600    2,600 
Other Creditors 9,897    17,968 
22,513    31,028 

7.

Creditors: amount falling due after more than one year

2025
£
  2024
£
Bank Loans & Overdrafts 2,616    15,864 
Obligations under HP/Financial Leases 21,514    24,115 
Other Creditors 950,000    700,000 
974,130    739,979 

8.

Provisions for liabilities

2025
£
  2024
£
Deferred Tax 5,156    7,020 
5,156    7,020 

2