ACCOUNTS - Final Accounts preparation

Registered number: 14633183

12TREES CRESCENT LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 OCTOBER 2025

12TREES CRESCENT LIMITED

REGISTERED NUMBER: 14633183

BALANCE SHEET

AS AT 31 OCTOBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		22,028,312		22,028,312
			22,028,312		22,028,312
Current assets
Debtors: amounts falling due within one year	5	88,024		35,617
Cash at bank and in hand		448		-
		88,472		35,617
Creditors: amounts falling due within one year	7	(39,312)		(18,337)
Net current assets			49,160		17,280
Total assets less current liabilities			22,077,472		22,045,592

Net assets			22,077,472		22,045,592

Capital and reserves
Called up share capital	22,028,312	22,028,312
Profit and loss account	49,160	17,280
	22,077,472	22,045,592

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12TREES CRESCENT LIMITED

REGISTERED NUMBER: 14633183

BALANCE SHEET (CONTINUED)

AS AT 31 OCTOBER 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the Period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

S Chima

Director

Date: 27 April 2026

The notes on pages 3 to 6 form part of these financial statements.

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12TREES CRESCENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

1.	General information

12Trees Crescent Limited is a private company, limited by shares and incorporated in England and Wales, United Kingdom, with a registration number 14633183. The address of the registered office is Haslers, Old Station Road, Loughton, Essex, United Kingdom, IG10 4PL. The nature of the of the company's operations and principal activities is the operation of a hotel.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

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12TREES CRESCENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the Period was 2 (2024 - 2).

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12TREES CRESCENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

4.	Tangible fixed assets

		Freehold property
		£
	Cost or valuation
	At 1 November 2024	22,028,312
	At 31 October 2025	22,028,312

	Net book value
	At 31 October 2025	22,028,312
	At 31 October 2024	22,028,312

Debtors

					2025	2024
					£	£


Trade debtors	9,101	720
Amounts owed by associated companies	78,923	34,897
	88,024	35,617

6.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	448	-
	448	-

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12TREES CRESCENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	420	-
Amounts owed to other participating interests	10,000	-
Corporation tax	18,967	4,530
Other taxation and social security	5,635	6,457
Accruals and deferred income	4,290	7,350
	39,312	18,337

8.	Related party transactions
	During the year transactions with the following related parties occurred: Debtors include a balance of £78,923 (2024: £34,897) due from an entity under common control.

9.	Controlling party

The ultimate parent company is 12 Trees Holdings Limited, a company incorporated in England and
Wales, in which the directors, have a beneficial interest.

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