IRIS Accounts Production v26.1.0.640 08013739 Board of Directors Board of Directors 1.4.25 31.3.26 31.3.26 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08013739 2025-03-31 08013739 2026-03-31 08013739 2025-04-01 2026-03-31 08013739 2025-01-31 08013739 2025-02-01 2025-03-31 08013739 2025-03-31 08013739 ns15:EnglandWales 2025-04-01 2026-03-31 08013739 ns14:PoundSterling 2025-04-01 2026-03-31 08013739 ns10:Director1 2025-04-01 2026-03-31 08013739 ns10:Director2 2025-04-01 2026-03-31 08013739 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08013739 ns10:SmallEntities 2025-04-01 2026-03-31 08013739 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 08013739 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 08013739 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08013739 ns10:FullAccounts 2025-04-01 2026-03-31 08013739 1 2025-04-01 2026-03-31 08013739 ns10:RegisteredOffice 2025-04-01 2026-03-31 08013739 ns5:CurrentFinancialInstruments 2026-03-31 08013739 ns5:CurrentFinancialInstruments 2025-03-31 08013739 ns5:Non-currentFinancialInstruments 2026-03-31 08013739 ns5:Non-currentFinancialInstruments 2025-03-31 08013739 ns5:ShareCapital 2026-03-31 08013739 ns5:ShareCapital 2025-03-31 08013739 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 08013739 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 08013739 ns5:NetGoodwill 2025-04-01 2026-03-31 08013739 ns5:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 08013739 ns5:FurnitureFittings 2025-04-01 2026-03-31 08013739 ns5:ComputerEquipment 2025-04-01 2026-03-31 08013739 ns5:NetGoodwill 2025-03-31 08013739 ns5:NetGoodwill 2026-03-31 08013739 ns5:NetGoodwill 2025-03-31 08013739 ns5:FurnitureFittings 2025-03-31 08013739 ns5:ComputerEquipment 2025-03-31 08013739 ns5:FurnitureFittings 2026-03-31 08013739 ns5:ComputerEquipment 2026-03-31 08013739 ns5:FurnitureFittings 2025-03-31 08013739 ns5:ComputerEquipment 2025-03-31 08013739 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 08013739 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 08013739 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2026-03-31 08013739 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-03-31 08013739 2 ns10:Director2 2025-03-31 08013739 2 ns10:Director2 2025-01-31 08013739 2 ns10:Director2 2025-04-01 2026-03-31 08013739 2 ns10:Director2 2025-02-01 2025-03-31 08013739 2 ns10:Director2 2026-03-31 08013739 2 ns10:Director2 2025-03-31 08013739 ns10:Director1 1 2025-03-31 08013739 ns10:Director1 1 2025-01-31 08013739 ns10:Director1 1 2025-04-01 2026-03-31 08013739 ns10:Director1 1 2025-02-01 2025-03-31 08013739 ns10:Director1 1 2026-03-31 08013739 ns10:Director1 1 2025-03-31

REGISTERED NUMBER: 08013739 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Walnut Tree Gifts Limited

| Walnut Tree Gifts Limited (Registered number: 08013739) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Walnut Tree Gifts Limited |

Company Information

for the Year Ended 31 March 2026

| DIRECTORS: | Mr N C Crowne

| Mrs B G Crowne

| REGISTERED OFFICE: | 1st Floor

| 314 Regents Park Road

| Finchley

| London

| N3 2LT

| REGISTERED NUMBER: | 08013739 (England and Wales)

| ACCOUNTANTS: | Wolfson Associates Limited

| 1st Floor

| 314 Regents Park Road

| Finchley

| London

| N3 2LT

| Walnut Tree Gifts Limited (Registered number: 08013739) |

Statement of Financial Position

31 March 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 120,000 |  | 140,000 |  |

Property, plant and equipment | 5 | 3,403 |  | 3,901 |  |

123,403 |  | 143,901 |  |

CURRENT ASSETS

Inventories | 6 | 391,457 |  | 444,968 |  |

Debtors | 7 | 37,972 |  | 98,453 |  |

Prepayments and accrued income | 216,722 |  | 40,357 |  |

Cash at bank | 209,996 |  | 160,626 |  |

856,147 |  | 744,404 |  |

CREDITORS

Amounts falling due within one year | 8 | 193,858 |  | 257,011 |  |

NET CURRENT ASSETS | 662,289 |  | 487,393 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 785,692 |  | 631,294 |  |

CREDITORS

Amounts falling due after more than one year | 9 | - |  | (4,167 | ) |

PROVISIONS FOR LIABILITIES | (851 | ) | (975 | ) |

ACCRUALS AND DEFERRED INCOME | (9,962 | ) | (4,677 | ) |

NET ASSETS | 774,879 |  | 621,475 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 774,877 |  | 621,473 |  |

SHAREHOLDERS' FUNDS | 774,879 |  | 621,475 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

| Walnut Tree Gifts Limited (Registered number: 08013739) |

Statement of Financial Position - continued

31 March 2026

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 Board of Directors and authorised for issue on 8 May 2026 and were signed on its behalf by:

Mr N C Crowne - Director

Mrs B G Crowne - Director

| Walnut Tree Gifts Limited (Registered number: 08013739) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Walnut Tree Gifts Limited 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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

| Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of twenty years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Fixtures and fittings | - | 15% on reducing balance

| Computers and equipment | - | 25% on reducing balance

| Stocks

| Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Walnut Tree Gifts Limited (Registered number: 08013739) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 13 (2025 - 12 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 400,000 |  |

| AMORTISATION

| At 1 April 2025 | 260,000 |  |

| Charge for year | 20,000 |  |

| At 31 March 2026 | 280,000 |  |

| NET BOOK VALUE

| At 31 March 2026 | 120,000 |  |

| At 31 March 2025 | 140,000 |  |

5. | PROPERTY, PLANT AND EQUIPMENT

| Fixtures |  | Computers |

| and |  | and |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2025 | 6,980 |  | 5,268 |  | 12,248 |  |

| Additions | 252 |  | - |  | 252 |  |

| At 31 March 2026 | 7,232 |  | 5,268 |  | 12,500 |  |

| DEPRECIATION

| At 1 April 2025 | 4,346 |  | 4,001 |  | 8,347 |  |

| Charge for year | 433 |  | 317 |  | 750 |  |

| At 31 March 2026 | 4,779 |  | 4,318 |  | 9,097 |  |

| NET BOOK VALUE

| At 31 March 2026 | 2,453 |  | 950 |  | 3,403 |  |

| At 31 March 2025 | 2,634 |  | 1,267 |  | 3,901 |  |

6. | INVENTORIES

| 31.3.26 |  | 31.3.25

£ | £ |

| Stocks | 391,457 |  | 444,968 |  |

| Walnut Tree Gifts Limited (Registered number: 08013739) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade debtors | 29,448 |  | 83,074 |  |

| Other debtors | 5,700 |  | 2,347 |  |

| VAT | 2,824 |  | 13,032 |  |

37,972 |  | 98,453 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Other loans | 4,167 |  | 10,000 |  |

| Trade creditors | 30,829 |  | 10,889 |  |

| Tax | 71,924 |  | 116,274 |  |

| Social security and other taxes | 7,196 |  | - |  |

| Directors' current accounts | 79,742 |  | 119,848 |  |

193,858 |  | 257,011 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Other loans - 1-2 years | - |  | 4,167 |  |

10. | OTHER FINANCIAL COMMITMENTS

| The company has a debenture in the form of a fixed and floating charge over the business.

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the year ended 31 March 2026 and the period ended 31 March 2025:

| 31.3.26 |  | 31.3.25

£ | £ |

| Mrs B G Crowne

| Balance outstanding at start of year | (59,141 | ) | (101,184 | ) |

| Amounts advanced | 59,141 |  | 117,783 |  |

| Amounts repaid | - |  | (75,740 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | (59,141 | ) |

| Mr N C Crowne

| Balance outstanding at start of year | (60,707 | ) | (35,793 | ) |

| Amounts advanced | - |  | 162,516 |  |

| Amounts repaid | (19,035 | ) | (187,430 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (79,742 | ) | (60,707 | ) |

| The loans from directors are repayable on demand.

| Walnut Tree Gifts Limited (Registered number: 08013739) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

12. | ULTIMATE CONTROLLING PARTY

| The company is under the control of Mr N C & Mrs B G Crowne by virtue of their 100% holding of the issued share capital.