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# PALM TREE UNIVERSAL LIMITED

## Company Registration Number:
07886311 (England and Wales)

## Unaudited abridged accounts for the year ended 31 December 2025

## Period of accounts

## Start date: 01 January 2025

## End date: 31 December 2025

# PALM TREE UNIVERSAL LIMITED

## Contents of the Financial Statements

for the Period Ended 31 December 2025

Company Information - 3 |
Balance sheet - 4 |
Additional notes - 6 |
Balance sheet notes - 9 |

# PALM TREE UNIVERSAL LIMITED

## Company Information

for the Period Ended 31 December 2025

Registered office: |  | Iver Grove (Main Building) Wood Lane Iver England SL0 0LB
Company Registration Number: |  | 07886311 (England and Wales)

# PALM TREE UNIVERSAL LIMITED

## Balance sheet

As at 31 December 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Fixed assets
Tangible assets: | 4 | 36,368 | 26,543
Total fixed assets: |  | 36,368 | 26,543
Current assets
Stocks: |  | 1,266,852 | 1,091,276
Total current assets: |  | 1,266,852 | 1,091,276
Creditors: amounts falling due within one year: |  | ( 10,527 ) | ( 44,850 )
Net current assets (liabilities): |  | 1,256,325 | 1,046,426
Total assets less current liabilities: |  | 1,292,693 | 1,072,969
Provision for liabilities: |  | ( 184 ) |
Total net assets (liabilities): |  | 1,292,509 | 1,072,969

The notes form part of these financial statements

# PALM TREE UNIVERSAL LIMITED

## Balance sheet continued

As at 31 December 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Capital and reserves
Called up share capital: |  | 100 | 100
Revaluation reserve: | 5 | 1,291,438 | 1,072,869
Profit and loss account: |  | 971 | 0
Shareholders funds: |  | 1,292,509 | 1,072,969

For the year ending 31 December 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 22 January 2026
And Signed On Behalf Of The Board By:

Name: Palm Tree Worldwide Limited
Status: Director

The notes form part of these financial statements

# PALM TREE UNIVERSAL LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

# PALM TREE UNIVERSAL LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 3 | 2

# PALM TREE UNIVERSAL LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 3. Off balance sheet disclosure

  No

# PALM TREE UNIVERSAL LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 4. Tangible Assets

| Total
--- | ---
Cost | £
At 01 January 2025 | 26,543
Additions | 16,461
Disposals | -
Revaluations | (6,636)
Transfers | -
At 31 December 2025 | 36,368
Depreciation |
At 01 January 2025 | -
Charge for year | -
On disposals | -
Other adjustments | -
At 31 December 2025 | -
Net book value |
At 31 December 2025 | 36,368
At 31 December 2024 | 26,543

Aging equipment replacement

# PALM TREE UNIVERSAL LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 5. Revaluation reserve

| 2025 £
--- | ---
Balance at 01 January 2025 | 1,072,869
Surplus or deficit after revaluation | 218,569
Balance at 31 December 2025 | 1,291,438