ATREE LIMITED

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

Registered number: 13580117

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		12,073		17,517

			12,073		17,517
CURRENT ASSETS
Stocks	5	4,000		3,500
Debtors	6	7,162		5,792
Cash at bank and in hand		13,581		17,777

		24,743		27,069
Creditors: Amounts Falling Due Within One Year	7	(58,908 )		(63,481 )

NET CURRENT ASSETS (LIABILITIES)			(34,165 )		(36,412 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(22,092 )		(18,895 )

NET LIABILITIES			(22,092 )		(18,895 )

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			(22,094 )		(18,897 )

SHAREHOLDERS' FUNDS			(22,092)		(18,895)

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ATREE LIMITED

Balance Sheet (continued)

As At 31 August 2025

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 member has 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.

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

Mr ZHIDONG EE

Director

17/12/2025

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

1. General Information

ATREE LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 13580117 . The registered office is 13 Landguard Road , Southampton, SO15 5DL.

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 includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Plant & Machinery	25% Straight Line
Fixtures & Fittings	25% Straight Line
Computer Equipment	25% Straight Line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Financial Instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments FRS 102' to all of its financial instrument.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liability are offset, with the net amounts present in the financial statements, when there is a legal enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include debtors and cash and bank balance, and initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidence a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitute a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instrument are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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ATREE LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 September 2024	27,583	4,224	2,761	34,568
Additions	-	3,515	-	3,515

As at 31 August 2025	27,583	7,739	2,761	38,083

Depreciation
As at 1 September 2024	13,988	1,816	1,247	17,051
Provided during the period	6,924	1,358	677	8,959

As at 31 August 2025	20,912	3,174	1,924	26,010

Net Book Value
As at 31 August 2025	6,671	4,565	837	12,073

As at 1 September 2024	13,595	2,408	1,514	17,517

5. Stocks

	2025	2024
	£	£
Materials	4,000	3,500

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	5,622	4,735
Prepayments and accrued income	1,540	1,057

	7,162	5,792

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	(1 )	(1 )
Other loans	29,000	45,000
Other creditors	25,322	15,322
Accruals and deferred income	4,349	1,954
Director's loan account	238	1,206

	58,908	63,481

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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ATREE LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

9. Related Party Transactions

At the start of the accounting year, the opening balances of loans owed by the company were as follows:

•Loan owed to related party Hong Liu: £45,000.00 (interest-free).

•Loan owed to director Zhidong Ee: £1,206.30.

During the year, the company entered into the following transactions:

•With Hong Liu: £35,000.00 of the principal was repaid. The company also received an additional £19,000.00 as an interest-free loan.

•With Zhidong Ee: £1,832.61 was paid by the company for the director’s personal expenses. The company additionally borrowed £864.00 from the director.

At the end of the accounting year, the closing balances of loans owed by the company were as follows:

•Loan owed to Hong Liu: £29,000.00 (interest-free).

•Loan owed to Zhidong Ee: £237.69.

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