REGISTERED NUMBER: 03967131 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

BOX TREE DEVELOPMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

I D Armour

REGISTERED OFFICE:

Squires Lodge

17 Main Street

Nether Poppleton

York

North Yorkshire

YO26 6HS

REGISTERED NUMBER:

03967131 (England and Wales)

ACCOUNTANTS:

Thompsons Accountants Limited

Squires Lodge

17 Main Street

Nether Poppleton

York

North Yorkshire

YO26 6HS

FIXED ASSETS

Tangible assets

4

353,928

354,470

CURRENT ASSETS

Debtors

5

14,098

46,672

Cash at bank

5,468

1,069

19,566

47,741

CREDITORS

Amounts falling due within one year

6

759,069

752,845

NET CURRENT LIABILITIES

(739,503

)

(705,104

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(385,575

)

(350,634

)

CREDITORS

Amounts falling due after more than one year

7

1,760

11,730

NET LIABILITIES

(387,335

)

(362,364

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(387,336

)

(362,365

)

SHAREHOLDERS' FUNDS

(387,335

)

(362,364

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 27 December 2025 and were signed by:

I D Armour - Director

1.	STATUTORY INFORMATION

Box Tree Developments 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. 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.

Tangible fixed assets

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

Freehold buildings

-

at varying rates on cost

Plant and machinery

-

15% on cost

Fixtures and fittings

-

25% on reducing balance

Vans

-

25% on reducing balance

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Going concern

The company made a loss of £24,971 in the year and had net liabilities of £387,335. The company is dependent, in the absence of other funding, on the continued support of it's director. The director has confirmed his commitment to provide the necessary support.

On this basis, the director considers it appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that might be necessary if the director was not to provide further support.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

buildings

machinery

fittings

Vans

Totals

£

£

£

£

£

COST

At 1 April 2024

332,295

208,834

3,954

7,989

553,072

Additions

41,065

3,525

-

3,660

48,250

At 31 March 2025

373,360

212,359

3,954

11,649

601,322

DEPRECIATION

At 1 April 2024

122,655

64,871

3,173

7,903

198,602

Charge for year

21,584

26,578

196

434

48,792

At 31 March 2025

144,239

91,449

3,369

8,337

247,394

NET BOOK VALUE

At 31 March 2025

229,121

120,910

585

3,312

353,928

At 31 March 2024

209,640

143,963

781

86

354,470

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

14,098

46,672

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

9,974

9,974

Trade creditors

-

127,198

Taxation and social security

8,562

24,870

Other creditors

740,533

590,803

759,069

752,845

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

1,760

11,730

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

I D Armour

Balance outstanding at start of year

(522,915

)

(414,367

)

Amounts advanced

55,403

-

Amounts repaid

(227,833

)

(108,548

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(695,345

)

(522,915

)

9.	RELATED PARTY DISCLOSURES

Box Tree Farm Camping Cabins Limited is a company in which Mr ID Armour is also director and shareholder. At the end of the year Box Tree Developments Ltd owed this company £6,304 ( 2024: £6,304 ).

Box Tree Escapes Limited is a company in which Mr ID Armour is also a director and shareholder. At the end of the year Box Tree Biomass Ltd owed this company £58,176 ( 2024: £60,183).

10.	CONTROLLING PARTY

The company is under the control of Mr. I.D. Armour.