Registration number: 09415784

Indigenous Tree Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Indigenous Tree Limited

Company Information

Director

L Seymour

Registered office

Rowan House North 1 The Professional Quarter Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG

Accountants

CBSL Accountants Limited Chartered Accountants Rowan House North 1 The Professional Quarter Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG

Indigenous Tree Limited

(Registration number: 09415784)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	298	746
Current assets
Stocks	6	10,012	10,012
Cash at bank and in hand		913	1,040
		10,925	11,052
Creditors: Amounts falling due within one year	7	(95,034)	(93,092)
Net current liabilities		(84,109)	(82,040)
Net liabilities		(83,811)	(81,294)
Capital and reserves
Called up share capital	8	100	100
Retained earnings		(83,911)	(81,394)
Shareholders' deficit		(83,811)	(81,294)

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 24 April 2026
 

L Seymour Director

Indigenous Tree Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Rowan House North
1 The Professional Quarter
Shrewsbury Business Park
Shrewsbury
Shropshire
SY2 6LG

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis. The director will continue to support the company to ensure all liabilities are met as they fall due.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & Machinery	20% Reducing balance
Office Equipment	20% Straight line

Indigenous Tree Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Website	over 5 years

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 August 2024	5,184	5,184
At 31 July 2025	5,184	5,184
Amortisation
At 1 August 2024	5,184	5,184
At 31 July 2025	5,184	5,184
Carrying amount
At 31 July 2025	-	-

Indigenous Tree Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

5	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 August 2024	2,085	39,486	41,571
At 31 July 2025	2,085	39,486	41,571
Depreciation
At 1 August 2024	1,964	38,861	40,825
Charge for the year	121	327	448
At 31 July 2025	2,085	39,188	41,273
Carrying amount
At 31 July 2025	-	298	298
At 31 July 2024	121	625	746

6

Stocks

	2025 £	2024 £
Other inventories	10,012	10,012

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Accruals and deferred income	1,252	1,132
Director's loan account	93,782	91,960
	95,034	93,092

Indigenous Tree Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares of £1 each	100	100	100	100

9	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £15,000 (2024 - £21,000).

10	Related party transactions

As at the reporting date the director was owed £93,782 (2024 - £91,960). The loan is interest free, unsecured and with no fixed repayment term.