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Company Registration No. 13161371 (England and Wales)
Pine Tree Partners Ltd Unaudited accounts for the year ended 31 January 2025
Pine Tree Partners Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Pine Tree Partners Ltd Company Information for the year ended 31 January 2025
Director
Christopher Yoshida
Secretary
Copsehill Services Ltd
Company Number
13161371 (England and Wales)
Registered Office
71-75, Shelton Street Covent Garden London WC2H 9JQ UK
Accountants
Copsehill Services Ltd Oaktree House Wheelers Lane BROCKHAM Surrey RH3 7LA
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Pine Tree Partners Ltd for the year ended 31 January 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Pine Tree Partners Ltd for the year ended 31 January 2025 as set out on pages 5 - 7 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 at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
Copsehill Services Ltd Chartered Accountants Oaktree House Wheelers Lane BROCKHAM Surrey RH3 7LA 10 July 2025
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Pine Tree Partners Ltd Statement of financial position as at 31 January 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
7,668
8,514
Current assets
Debtors
5
16,711
35,174
Cash at bank and in hand
586,995
47,359
603,706
82,533
Creditors: amounts falling due within one year
6
(234,776)
(72,846)
Net current assets
368,930
9,687
Net assets
376,598
18,201
Capital and reserves
Called up share capital
7
20
5
Profit and loss account
376,578
18,196
Shareholders' funds
376,598
18,201
For the year ending 31 January 2025 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 October 2025 and were signed on its behalf by
Christopher Yoshida Director Company Registration No. 13161371
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Pine Tree Partners Ltd Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
Pine Tree Partners Ltd is a private company, limited by shares, registered in England and Wales, registration number 13161371. The registered office is 71-75, Shelton Street, Covent Garden, London, WC2H 9JQ, UK.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
Straight line - 20% pa
Fixtures & fittings
Straight line - 10% pa
Computer equipment
Straight line - 25% pa
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 February 2024
2,522
4,188
2,162
8,872
Additions
-
-
825
825
At 31 January 2025
2,522
4,188
2,987
9,697
Depreciation
At 1 February 2024
210
70
78
358
Charge for the year
505
419
747
1,671
At 31 January 2025
715
489
825
2,029
Net book value
At 31 January 2025
1,807
3,699
2,162
7,668
At 31 January 2024
2,312
4,118
2,084
8,514
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Pine Tree Partners Ltd Notes to the Accounts for the year ended 31 January 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
16,693
33,170
Accrued income and prepayments
-
2,000
16,693
35,170
Amounts falling due after more than one year
Other debtors
18
4
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
2,502
11,945
Trade creditors
3,000
6,000
Taxes and social security
112,473
-
Loans from directors
113,781
53,401
Accruals
3,020
1,500
234,776
72,846
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
20 Ordinary shares of £1 each
20
5
Shares issued during the period:
15 Ordinary shares of £1 each
15
8
Average number of employees
During the year the average number of employees was 2 (2024: 1).
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