IRIS Accounts Production v25.2.0.378 04155589 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04155589 2024-03-31 04155589 2025-03-31 04155589 2024-04-01 2025-03-31 04155589 2023-03-31 04155589 2023-04-01 2024-03-31 04155589 2024-03-31 04155589 ns15:EnglandWales 2024-04-01 2025-03-31 04155589 ns14:PoundSterling 2024-04-01 2025-03-31 04155589 ns10:Director1 2024-04-01 2025-03-31 04155589 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04155589 ns10:SmallEntities 2024-04-01 2025-03-31 04155589 ns10:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 04155589 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 04155589 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04155589 ns10:FullAccounts 2024-04-01 2025-03-31 04155589 ns10:Director2 2024-04-01 2025-03-31 04155589 ns10:CompanySecretary1 2024-04-01 2025-03-31 04155589 ns10:RegisteredOffice 2024-04-01 2025-03-31 04155589 ns5:CurrentFinancialInstruments 2025-03-31 04155589 ns5:CurrentFinancialInstruments 2024-03-31 04155589 ns5:Non-currentFinancialInstruments 2025-03-31 04155589 ns5:Non-currentFinancialInstruments 2024-03-31 04155589 ns5:ShareCapital 2025-03-31 04155589 ns5:ShareCapital 2024-03-31 04155589 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 04155589 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 04155589 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 04155589 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 04155589 ns5:PlantMachinery 2024-04-01 2025-03-31 04155589 ns5:PlantMachinery 2024-03-31 04155589 ns5:PlantMachinery 2025-03-31 04155589 ns5:PlantMachinery 2024-03-31 04155589 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2024-03-31 04155589 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 04155589 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2025-03-31 04155589 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2024-03-31 04155589 ns5:CostValuation 2024-03-31 04155589 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 04155589 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 04155589 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-03-31 04155589 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2024-03-31 04155589 ns5:BetweenOneFiveYears ns5:HirePurchaseContracts 2025-03-31 04155589 ns5:BetweenOneFiveYears ns5:HirePurchaseContracts 2024-03-31 04155589 ns5:HirePurchaseContracts 2025-03-31 04155589 ns5:HirePurchaseContracts 2024-03-31 04155589 ns5:WithinOneYear 2025-03-31 04155589 ns5:WithinOneYear 2024-03-31 04155589 ns5:Secured 2025-03-31 04155589 ns5:Secured 2024-03-31 04155589 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31

REGISTERED NUMBER: 04155589 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

ELMTREE ENTERPRISES LIMITED

ELMTREE ENTERPRISES LIMITED (REGISTERED NUMBER: 04155589)

Contents of the Financial Statements

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Company Information | 1 |

Chartered Accountants' Report | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 5 |

ELMTREE ENTERPRISES LIMITED

Company Information

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | B A Clark

| K Clark

| SECRETARY: | K Clark

| REGISTERED OFFICE: | Ley Farm

| Winslow Road

| Granborough

| Buckingham

| Buckinghamshire

| MK18 3NJ

| REGISTERED NUMBER: | 04155589 (England and Wales)

| ACCOUNTANTS: | Johnsons, Chartered Accountants

| 1-2 Craven Road

| Ealing

| London

| W5 2UA

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Elmtree Enterprises Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Elmtree Enterprises Limited for the year ended 31 March 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Elmtree Enterprises Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Elmtree Enterprises Limited and state those matters that we have agreed to state to the Board of Directors of Elmtree Enterprises Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Elmtree Enterprises Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Elmtree Enterprises Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Elmtree Enterprises Limited. You consider that Elmtree Enterprises Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Elmtree Enterprises Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Johnsons, Chartered Accountants

1-2 Craven Road

Ealing

London

W5 2UA

28 August 2025

ELMTREE ENTERPRISES LIMITED (REGISTERED NUMBER: 04155589)

Balance Sheet

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 473,342 |  | 436,476 |  |

Investments | 5 | 100 |  | 100 |  |

Investment property | 6 | 465,651 |  | 465,651 |  |

939,093 |  | 902,227 |  |

CURRENT ASSETS

Stocks | 108,803 |  | 59,020 |  |

Debtors | 7 | 349,346 |  | 471,287 |  |

Cash at bank | 456,413 |  | 368,246 |  |

914,562 |  | 898,553 |  |

CREDITORS

Amounts falling due within one year | 8 | 571,678 |  | 416,742 |  |

NET CURRENT ASSETS | 342,884 |  | 481,811 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,281,977 |  | 1,384,038 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (343,524 | ) | (592,594 | ) |

PROVISIONS FOR LIABILITIES | (118,335 | ) | (85,377 | ) |

NET ASSETS | 820,118 |  | 706,067 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Fair value reserve | 12 | 26,150 |  | 26,150 |  |

Retained earnings | 792,968 |  | 678,917 |  |

SHAREHOLDERS' FUNDS | 820,118 |  | 706,067 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

ELMTREE ENTERPRISES LIMITED (REGISTERED NUMBER: 04155589)

Balance Sheet - continued

31 MARCH 2025

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2025 and were signed on its behalf by:

B A Clark - Director

ELMTREE ENTERPRISES LIMITED (REGISTERED NUMBER: 04155589)

Notes to the Financial Statements

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Elmtree Enterprises Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| BASIS OF PREPARING THE FINANCIAL STATEMENTS

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| TURNOVER

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| TANGIBLE FIXED ASSETS

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery etc | - | 25% on reducing balance and 15% on reducing balance

| INVESTMENTS IN SUBSIDIARIES

| Investments in subsidiary undertakings are recognised at cost.

| INVESTMENT PROPERTY

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| STOCKS

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| LOANS AND BORROWINGS

| Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

| TAXATION

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

ELMTREE ENTERPRISES LIMITED (REGISTERED NUMBER: 04155589)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| DEFERRED TAX

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

| HIRE PURCHASE AND LEASING COMMITMENTS

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 17 (2024 - 19 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024 | 814,526 |  |

| Additions | 152,952 |  |

| Disposals | (85,850 | ) |

| At 31 March 2025 | 881,628 |  |

| DEPRECIATION

| At 1 April 2024 | 378,050 |  |

| Charge for year | 73,154 |  |

| Eliminated on disposal | (42,918 | ) |

| At 31 March 2025 | 408,286 |  |

| NET BOOK VALUE

| At 31 March 2025 | 473,342 |  |

| At 31 March 2024 | 436,476 |  |

ELMTREE ENTERPRISES LIMITED (REGISTERED NUMBER: 04155589)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 MARCH 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024 | 569,377 |  |

| Additions | 106,500 |  |

| At 31 March 2025 | 675,877 |  |

| DEPRECIATION

| At 1 April 2024 | 192,535 |  |

| Charge for year | 59,279 |  |

| At 31 March 2025 | 251,814 |  |

| NET BOOK VALUE

| At 31 March 2025 | 424,063 |  |

| At 31 March 2024 | 376,842 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertaking

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 100 |  |

| NET BOOK VALUE

| At 31 March 2025 | 100 |  |

| At 31 March 2024 | 100 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024

| and 31 March 2025 | 465,651 |  |

| NET BOOK VALUE

| At 31 March 2025 | 465,651 |  |

| At 31 March 2024 | 465,651 |  |

ELMTREE ENTERPRISES LIMITED (REGISTERED NUMBER: 04155589)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 MARCH 2025

6. | INVESTMENT PROPERTY - continued

| Fair value at 31 March 2025 is represented by:

£ |

| Valuation in 2020 | 37,500 |  |

| Valuation in 2021 | (11,350 | ) |

| Cost | 439,501 |  |

465,651 |  |

| If the investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 439,501 |  | 439,501 |  |

| The investment property was valued on an open market basis on 29 October 2021 by independent valuers .

| The directors do not consider there is any material change to the value at the balance sheet date as a result of this valuation.

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 275,260 |  | 441,360 |  |

| Other debtors | 74,086 |  | 29,927 |  |

349,346 |  | 471,287 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 10) | 61,142 |  | 49,363 |  |

| Trade creditors | 118,698 |  | 133,505 |  |

| Taxation and social security | 218,804 |  | 65,429 |  |

| Other creditors | 173,034 |  | 168,445 |  |

571,678 |  | 416,742 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 259,000 |  | 545,000 |  |

| Hire purchase contracts (see note 10) | 84,524 |  | 47,594 |  |

343,524 |  | 592,594 |  |

ELMTREE ENTERPRISES LIMITED (REGISTERED NUMBER: 04155589)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 MARCH 2025

10. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 61,142 |  | 49,363 |  |

| Between one and five years | 84,524 |  | 47,594 |  |

145,666 |  | 96,957 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 49,397 |  | 28,644 |  |

11. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 259,000 |  | 545,000 |  |

| Hire purchase contracts | 145,666 |  | 96,957 |  |

404,666 |  | 641,957 |  |

| The bank loan is secured on the assets purchased. The directors have also guaranteed the loan up to £1,000,000.

| Hire purchase liabilities are secured on the assets to which they relate.

12. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 April 2024

| and 31 March 2025 | 26,150 |  |