REGISTERED NUMBER: 11253982 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

THE CHERRY TREE CANTERBURY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T D Knight

Miss J Mross

REGISTERED OFFICE:

The Cherry Tree,

10 White Horse Lane

Canterbury

Kent

CT1 2RU

REGISTERED NUMBER:

11253982 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Chartered Accountants

2 The Links

HERNE BAY

Kent

CT6 7GQ

FIXED ASSETS

Intangible assets

5

22,500

30,000

Tangible assets

6

18,997

23,501

41,497

53,501

CURRENT ASSETS

Stocks

22,983

10,000

Debtors

7

389,950

383,303

Cash at bank and in hand

94,197

95,867

507,130

489,170

CREDITORS

Amounts falling due within one year

8

154,844

177,062

NET CURRENT ASSETS

352,286

312,108

TOTAL ASSETS LESS CURRENT LIABILITIES

393,783

365,609

CREDITORS

Amounts falling due after more than one year

9

(2,651

)

(13,091

)

PROVISIONS FOR LIABILITIES

(4,749

)

(5,875

)

NET ASSETS

386,383

346,643

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

386,283

346,543

SHAREHOLDERS' FUNDS

386,383

346,643

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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.

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 13th November 2025 and were signed on its behalf by:

T D Knight - Director

1.	STATUTORY INFORMATION

The Cherry Tree Canterbury Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

33% on a straight line basis, 25% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 12 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2024

and 31st March 2025

75,000

AMORTISATION

At 1st April 2024

45,000

Charge for year

7,500

At 31st March 2025

52,500

NET BOOK VALUE

At 31st March 2025

22,500

At 31st March 2024

30,000

6.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st April 2024

14,156

34,736

15,325

9,846

74,063

Additions

-

635

-

124

759

At 31st March 2025

14,156

35,371

15,325

9,970

74,822

DEPRECIATION

At 1st April 2024

14,156

15,739

11,985

8,682

50,562

Charge for year

-

2,945

1,113

1,205

5,263

At 31st March 2025

14,156

18,684

13,098

9,887

55,825

NET BOOK VALUE

At 31st March 2025

-

16,687

2,227

83

18,997

At 31st March 2024

-

18,997

3,340

1,164

23,501

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

11,365

Other debtors

389,950

371,938

389,950

383,303

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,440

10,183

Trade creditors

39,530

29,894

Taxation and social security

58,546

78,850

Other creditors

46,328

58,135

154,844

177,062

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

2,651

13,091

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

90

Ordinary

£1

90

90

10

Ordinary A

£1

10

10

100

100

11.	RELATED PARTY DISCLOSURES

£384,122.46 (2024 - £367,296) is owed by Black Mill Homes Limited, a company in which Mr Knight is also a Director. The loan is subject to interest and is repayable on demand.