Wire Tree Limited

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

Registered number: 01167815

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1		1
Investment Properties	5		435,000		340,000

			435,001		340,001
CURRENT ASSETS
Cash at bank and in hand		36,538		59,091

		36,538		59,091
Creditors: Amounts Falling Due Within One Year	6	(25,605 )		(22,076 )

NET CURRENT ASSETS (LIABILITIES)			10,933		37,015

TOTAL ASSETS LESS CURRENT LIABILITIES			445,934		377,016

NET ASSETS			445,934		377,016

CAPITAL AND RESERVES
Called up share capital	7		50,000		50,000
Revaluation reserve	8		177,790		82,790
Profit and Loss Account			218,144		244,226

SHAREHOLDERS' FUNDS			445,934		377,016

Page 1

Page 2

Wire Tree Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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.

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

Mrs S L Skelton

Director

28th October 2025

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

1. General Information

Wire Tree Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01167815 . The registered office is 1 Princes Court, Royal Way, Loughborough, Leicestershire, LE11 5XR.

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 represents rental income received on investment properties. Turnover is reduced for rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Fixtures & Fittings

15% straight line

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Taxation

Taxation expense represents the sum of the tax currently payable and deferred tax.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences to the extent that it is considered a net liability may crystallise.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

Page 3

Page 4

Wire Tree Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Fixtures & Fittings
	£
Cost or Valuation
As at 1 April 2024	5,294

As at 31 March 2025	5,294

Depreciation
As at 1 April 2024	5,293

As at 31 March 2025	5,293

Net Book Value
As at 31 March 2025	1

As at 1 April 2024	1

5. Investment Property

	2025
	£
Fair Value
As at 1 April 2024	340,000
Revaluations	95,000

As at 31 March 2025	435,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2025	2024
	£	£
Cost	257,210	257,210

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	2,960	3,067
Accruals and deferred income	4,263	1,004
Directors' loan accounts	18,382	18,005

	25,605	22,076

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	50,000	50,000

Page 4

Page 5

Wire Tree Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Reserves

	Revaluation Reserve
	£
As at 1 April 2024	82,790
Surplus on revaluation	95,000

As at 31 March 2025	177,790

Page 5