Golden Tree Nutrition Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10225294

		31 December 2024		30 June 2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1		1

			1		1
CURRENT ASSETS
Stocks	5	115,054		94,799
Debtors	6	391,931		1,387
Cash at bank and in hand		99,183		130,225

		606,168		226,411
Creditors: Amounts Falling Due Within One Year	7	(464,659 )		(214,057 )

NET CURRENT ASSETS (LIABILITIES)			141,509		12,354

TOTAL ASSETS LESS CURRENT LIABILITIES			141,510		12,355

NET ASSETS			141,510		12,355

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			141,509		12,354

SHAREHOLDERS' FUNDS			141,510		12,355

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Golden Tree Nutrition Limited

Balance Sheet (continued)

As At 31 December 2024

For the period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Matej Bester

Director

10/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Golden Tree Nutrition Limited Registered number 10225294 is a limited by shares company incorporated in England & Wales. The Registered Office is Devonshire House, 582 Honeypot Lane, Stanmore, Middlesex, HA7 1JS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

Straight Line over 3 years

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2023: 2)

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Golden Tree Nutrition Limited

Notes to the Financial Statements (continued)

For the Period 1 July 2023 to 31 December 2024

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 July 2023	6,845

As at 31 December 2024	6,845

Depreciation
As at 1 July 2023	6,844

As at 31 December 2024	6,844

Net Book Value
As at 31 December 2024	1

As at 1 July 2023	1

5. Stocks

	31 December 2024	30 June 2023
	£	£
Stock	115,054	94,799

6. Debtors

	31 December 2024	30 June 2023
	£	£
Due within one year
Other debtors	61,083	1,387
VAT	973	-
Amounts owed by group undertakings	329,875	-

	391,931	1,387

7. Creditors: Amounts Falling Due Within One Year

	31 December 2024	30 June 2023
	£	£
Trade creditors	20,690	77,353
Corporation tax	214,286	20,548
VAT	-	13,391
Accruals and deferred income	2,750	2,750
Directors' loan accounts	226,933	15
Amounts owed to parent undertaking	-	100,000

	464,659	214,057

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Golden Tree Nutrition Limited

Notes to the Financial Statements (continued)

For the Period 1 July 2023 to 31 December 2024

8. Share Capital

	31 December 2024	30 June 2023
	£	£
Allotted, Called up and fully paid	1	1

9. Related Party Transactions

At the balance sheet date, the directors were owed £226,933 (2023:£15) by the company. This was an interest free loan to the company and is shown under creditors.

10. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Golden Tree, D.O.O . Golden Tree, D.O.O was incorporated in Slovenia. The ultimate controlling parties are Mr Miran Kovač and Mr Tone Pekolj who own 55% of the shares of the parent company, which owns 100% of shares in Golden Tree Nutrition Limited .

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