THE NEEM TREE ESHER LTD


Director	Dr Smita Mehra


Registered Address	Samera House
	138 High Street
	Esher
	KT10 9QJ


Registered Number	11122104 (England and Wales)

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.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	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 sale of goods and from the rendering of services.

	Revenue from rendering of services
	Revenue 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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	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)
	Land and buildings	50
	Plant and machinery	4
	Fixtures and fittings	4
	Office Equipment	4

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	13		9

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 24	500,000	500,000
At 31 March 25	500,000	500,000
Amortisation and impairment
At 01 April 24	183,333	183,333
Charge for year	50,000	50,000
At 31 March 25	233,333	233,333
Net book value
At 31 March 25	266,667	266,667
At 31 March 24	316,667	316,667

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 24	182,796	234,297	17,857	4,360	439,310
Additions	4,880	15,373	-	-	20,253
At 31 March 25	187,676	249,670	17,857	4,360	459,563
Depreciation and impairment
At 01 April 24	4,243	112,774	2,488	3,957	123,462
Charge for year	3,748	54,688	4,465	131	63,032
At 31 March 25	7,991	167,462	6,953	4,088	186,494
Net book value
At 31 March 25	179,685	82,208	10,904	272	273,069
At 31 March 24	178,553	121,523	15,369	403	315,848

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Amounts owed by associates and joint ventures / participating interests	999,081	701,296
Total	999,081	701,296

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	92,767	132,339
Bank borrowings and overdrafts	10,429	10,682
Amounts owed to related parties	60,655	93,455
Taxation and social security	3,029	13,006
Finance lease and HP contracts	25,814	23,474
Other creditors	65,515	91,444
Accrued liabilities and deferred income	126,571	23,101
Total	384,780	387,501

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	58,631	93,839
Other creditors	5,730	9,273
Total	64,361	103,112

8.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	5,731		9,273

9.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	21,461	75,962
Total	21,461	75,962

10.	Share capital
	Authorised share capital: The company has authorised ordinary shares as follows Ordinary Shares:100 @ £1 each. As of 31 March 2025, the total ordinary share capital remains at £100, consistent with the previous year.

11.	Related party transactions
	Included in Debtors is an amount of £999,081 (2024: £ 701,295) owed by associate company. Repayable on demand with no Interest Receivable.

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		266,667		316,667
Tangible assets	4		273,069		315,848
			539,736		632,515
Current assets
Debtors	5	999,081		701,296
Cash at bank and on hand		120		4,802
		999,201		706,098
Creditors amounts falling due within one year	6	(384,780)		(387,501)
Net current assets (liabilities)			614,421		318,597
Total assets less current liabilities			1,154,157		951,112
Creditors amounts falling due after one year	7		(64,361)		(103,112)
Provisions for liabilities	9		(21,461)		(75,962)
Net assets			1,068,335		772,038
Capital and reserves
Called up share capital			100		100
Profit and loss account			1,068,235		771,938
Shareholders' funds			1,068,335		772,038