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Company Registration No. 11536569 (England and Wales)
Red Tree Developments Limited Unaudited accounts for the year ended 31 August 2025
Red Tree Developments Limited Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
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Red Tree Developments Limited Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
-
380
Current assets
Inventories
4,074,499
3,539,083
Debtors
5
107,978
83,638
Cash at bank and in hand
97,354
466,636
4,279,831
4,089,357
Creditors: amounts falling due within one year
6
(4,544,806)
(4,357,825)
Net current liabilities
(264,975)
(268,468)
Total assets less current liabilities
(264,975)
(268,088)
Provisions for liabilities
Deferred tax
-
(96)
Net liabilities
(264,975)
(268,184)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(265,075)
(268,284)
Shareholders' funds
(264,975)
(268,184)
For the year ending 31 August 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 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 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 of Directors and authorised for issue on 20 November 2025 and were signed on its behalf by
Daniel Walton Director Company Registration No. 11536569
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Red Tree Developments Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Red Tree Developments Limited is a private company, limited by shares, registered in England and Wales, registration number 11536569. The registered office is Ashfield House, 304 High Street, Boston Spa, Wetherby, LS23 6AJ.
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.
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:
Plant & machinery
25% Reducing Balance Basis
Computer equipment
33% Straight Line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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 sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Red Tree Developments Limited Notes to the Accounts for the year ended 31 August 2025
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 September 2024
1,600
2,600
4,200
At 31 August 2025
1,600
2,600
4,200
Depreciation
At 1 September 2024
1,220
2,600
3,820
Charge for the year
380
-
380
At 31 August 2025
1,600
2,600
4,200
Net book value
At 31 August 2025
-
-
-
At 31 August 2024
380
-
380
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
19,055
19,055
Other debtors
81,008
56,668
100,063
75,723
Amounts falling due after more than one year
Other debtors
7,915
7,915
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
-
860
Other creditors
4,544,806
4,356,965
4,544,806
4,357,825
7
Controlling party
The ultimate parent company is Walcap Limited. The registered office of Walcap Limited is Ashfield House, 304 High Street, Boston Spa, Wetherby, LS23 6AJ
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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