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Reports Dated : 19/04/2026 | Registered Number: 09539413
England & Northern Ireland
SINGLETREE ACCOUNTANTS LTD
Abridged Accounts
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

SINGLETREE ACCOUNTANTS LTD Contents Page For the year ended 31 March 2026
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

SINGLETREE ACCOUNTANTS LTD Accountants' Report For the year ended 31 March 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. SINGLETREE ACCOUNTANTS 31 March 2026 .................................................... SINGLETREE ACCOUNTANTS SINGLETREE ACCOUNTANTS LTD 10-12 LUMINA WAY LONDON ENFIELD EN1 1FS 19 April 2026 1

Registered Number: 09539413 SINGLETREE ACCOUNTANTS LTD Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 4,553 |  | 5,912
|  | 4,553 |  | 5,912
Current assets |  |  |
Debtors: amounts falling due within one year |  | (465) |  | (410)
Cash at bank and in hand |  | 13,789 |  | 9,343
|  | 13,324 |  | 8,933
Creditors: amount falling due within one year |  | (1,445) |  | (23)
Net current assets |  | 11,879 |  | 8,910
Total assets less current liabilities |  | 16,432 |  | 14,822
Creditors: amount falling due after more than one year |  | (3,081) |  | (4,271)
Provisions for liabilities |  | (77) |  | (77)
Net assets |  | 13,274 |  | 10,474
Capital and reserves |  |  |
Called up share capital | 4 | 100 |  | 100
Profit and loss account |  | 13,174 |  | 10,374
Shareholders' funds |  | 13,274 |  | 10,474
For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 19 April 2026 and were signed on its behalf by:
------------------------------- SINGLETREE LTD Director
2

SINGLETREE ACCOUNTANTS LTD Notes to the Abridged Financial Statements For the year ended 31 March 2026
General Information SINGLETREE ACCOUNTANTS LTD is a private company, limited by shares, registered in England & Northern Ireland UK, registration number 09539413, registration address 10-12 LUMINA WAY, RAINBOW HOUSE , ENFIELD, LONDON, MIDDLESEX, EN1 1FS.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Government grants Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Website cost Planning and operating costs for the company's website are charged to the income statement as incurred. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 18 Reducing Balance
Fixtures and Fittings | 18 Reducing Balance
Computer Equipment | 18 Reducing Balance
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 2 (2025 : 2).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 April 2025 | 6,179 |  | 2,669 |  | 5,414 |  | 14,262
Additions | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | -
At 31 March 2026 | 6,179 |  | 2,669 |  | 5,414 |  | 14,262
Depreciation
At 01 April 2025 | 3,792 |  | 1,935 |  | 2,623 |  | 8,350
Charge for year | 724 |  | 132 |  | 503 |  | 1,359
On disposals | - |  | - |  | - |  | -
At 31 March 2026 | 4,516 |  | 2,067 |  | 3,126 |  | 9,709
Net book values
Closing balance as at 31 March 2026 | 1,663 |  | 602 |  | 2,288 |  | 4,553
Opening balance as at 01 April 2025 | 2,387 |  | 734 |  | 2,791 |  | 5,912
4. | Share Capital Authorised 100 Class A shares of £1.00 each
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
3