ELMTREE GARDENS NE LTD


Director	DUNN, Shaun Mark


Registered Address	Cauldwell House
	62 Cauldwell Ave
	Whitley Bay
	NE25 9RW


Registered Number	08686521 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		-		300
Investment property	4		56,442		56,442
			56,442		56,742
Current assets
Debtors	5	25,869		21,974
Cash at bank and on hand		1		245
		25,870		22,219
Creditors amounts falling due within one year	6	(16,249)		(16,048)
Net current assets (liabilities)			9,621		6,171
Total assets less current liabilities			66,063		62,913
Creditors amounts falling due after one year	7		(17,494)		(27,767)
Net assets			48,569		35,146
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			47,569		34,146
Shareholders' funds			48,569		35,146

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 22 December 2025, and are signed on its behalf by:

DUNN, Shaun Mark
Director
Registered Company No. 08686521

ELMTREE GARDENS NE LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Finance costs
	Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Fixtures and fittings	10

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
At 01 April 24	6,000	6,000
At 31 March 25	6,000	6,000
Depreciation and impairment
At 01 April 24	5,700	5,700
Charge for year	300	300
At 31 March 25	6,000	6,000
Net book value
At 31 March 25	-	-
At 31 March 24	300	300

4.	Investment property


		£
	Fair value at 01 April 24	56,442
	At 31 March 25	56,442

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	4,280	-
Amounts owed by group undertakings	20,930	21,445
Other debtors	529	529
Prepayments and accrued income	130	-
Total	25,869	21,974

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	740	-
Bank borrowings and overdrafts	8,640	7,827
Amounts owed to related parties	6,233	4,639
Taxation and social security	-	3,042
Accrued liabilities and deferred income	636	540
Total	16,249	16,048

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	17,494	27,767
Total	17,494	27,767

8.	Related party transactions
	During the year the company received and made interest free loans to group companies. At the end of the period, the following loans were outstanding from related parties: Endeavour Developments Ltd - £1,800 Endeavour Property (Holdings) Ltd - £19,130 The following loans were outstanding owed to related parties: Endeavour Lettings Ltd - £1,870 Endeavour Living Ltd - £295 SNH Homes Ltd - £2,390 Village Peterlee Ltd - £230 Shaun Dunn (Director) - £1,447

Related party transactions

During the year the company received and made interest free loans to group companies. At the end of the period, the following loans were outstanding from related parties:

Endeavour Developments Ltd - £1,800
Endeavour Property (Holdings) Ltd - £19,130

The following loans were outstanding owed to related parties:

Endeavour Lettings Ltd - £1,870
Endeavour Living Ltd - £295
SNH Homes Ltd - £2,390
Village Peterlee Ltd - £230
Shaun Dunn (Director) - £1,447