REGISTERED NUMBER: 01667056

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

POWDERTREE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr N Womersley

Mrs A Womersley

SECRETARY:

Mrs A Womersley

REGISTERED OFFICE:

1 Rushmills

Bedford Road

Northampton

Northamptonshire

NN4 7YB

REGISTERED NUMBER:

01667056

ACCOUNTANTS:

TC Group

Baird House

Seebeck Place

Knowlhill

Milton Keynes

Buckinghamshire

MK5 8FR

FIXED ASSETS

Property, plant and equipment

4

2,301

388

Investments

5

3

3

Investment property

6

2,450,000

1,880,000

2,452,304

1,880,391

CURRENT ASSETS

Debtors

7

71,817

70,671

Cash at bank

10,657

27,540

82,474

98,211

CREDITORS

Amounts falling due within one year

8

48,799

42,136

NET CURRENT ASSETS

33,675

56,075

TOTAL ASSETS LESS CURRENT LIABILITIES

2,485,979

1,936,466

CREDITORS

Amounts falling due after more than one year

9

(1,546,600

)

(1,546,600

)

PROVISIONS FOR LIABILITIES

(159,696

)

(17,196

)

NET ASSETS

779,683

372,670

CAPITAL AND RESERVES

Called up share capital

11

181

181

Share premium

52,969

52,969

Revaluation reserve

628,198

58,198

Retained earnings

98,335

261,322

SHAREHOLDERS' FUNDS

779,683

372,670

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 November 2025 and were signed on its behalf by:

Mr N Womersley - Director

1.	STATUTORY INFORMATION

Powdertree Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 May 2024

1,804

1,654

5,559

9,017

Additions

-

-

2,680

2,680

At 30 April 2025

1,804

1,654

8,239

11,697

DEPRECIATION

At 1 May 2024

1,797

1,653

5,179

8,629

Charge for year

2

-

765

767

At 30 April 2025

1,799

1,653

5,944

9,396

NET BOOK VALUE

At 30 April 2025

5

1

2,295

2,301

At 30 April 2024

7

1

380

388

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 May 2024

and 30 April 2025

3

NET BOOK VALUE

At 30 April 2025

3

At 30 April 2024

3

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2024

1,880,000

Revaluations

570,000

At 30 April 2025

2,450,000

NET BOOK VALUE

At 30 April 2025

2,450,000

At 30 April 2024

1,880,000

Land and buildings is stated at the last valuation and is not amortised as the directors consider that the buildings are well maintained and do not depreciate.

In the director's opinion the market value of the total land and buildings held as at 30/04/2025 is £2,450,000 (2024: £1,880,000).

Fair value at 30 April 2025 is represented by:

£

Valuation in 2025

570,000

Cost

1,880,000

2,450,000

If investment properties had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

1,816,334

1,816,334

Investment property was valued on an open market basis on 30 April 2025 by the director .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

768

-

Other debtors

71,049

70,671

71,817

70,671

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

125

566

Other creditors

48,674

41,570

48,799

42,136

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,546,600

1,546,600

10.	SECURED DEBTS

Bank loans and overdrafts are secured by a charge over the properties of Powdertree Limited. In addition to this there is a personal guarantee by director Mr N Womersley in the amount of £50,000.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

181

Ordinary

£1

181

181