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Registered number: 01670872
Cypresstree Properties Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Naylor Accountancy Services Limited
Suite 7, 2 Park Court
Premier Way
Romsey
Hampshire
SO51 9DN
Cypresstree Properties Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Cypresstree Properties Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 01670872

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,662 |  | 2,043
Investment Properties | 5 |  | 849,252 |  | 635,000
|  |  | 850,914 |  | 637,043
CURRENT ASSETS
Debtors | 6 | 9,178 |  | 10,710 |
Investments | 7 | 267,804 |  | 237,503 |
Cash at bank and in hand |  | 75,663 |  | 313,893 |
|  | 352,645 |  | 562,106 |
Creditors: Amounts Falling Due Within One Year | 8 | (30,707 ) |  | (34,515 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 321,938 |  | 527,591
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,172,852 |  | 1,164,634
PROVISIONS FOR LIABILITIES
Deferred Taxation | 9 |  | (316 ) |  | (388 )
NET ASSETS |  |  | 1,172,536 |  | 1,164,246
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Revaluation reserve |  |  | 469,392 |  | 469,392
Profit and Loss Account |  |  | 703,044 |  | 694,754
SHAREHOLDERS' FUNDS |  |  | 1,172,536 |  | 1,164,246

Page 1
Page 2
Cypresstree Properties Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

D Bugden Director
10th July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Cypresstree Properties Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Cypresstree Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01670872 . The registered office is 3 Ashlands, Ford, Salisbury, Wiltshire, SP4 6DY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is require to show a true and fair view.
The financial statemnents are prepared in sterling, which is the functional currency of the company. Monetary amounts in these fiancial statements are rounded to the neareast £.
The finacial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
2.2. Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods or services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are initially measured at cost less and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is as to write off the cost of assets less their residual values over their useful lives on the following bases:

Fixtures & Fittings | 25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
2.4. Investment Properties
Investment property, which is property held to earn rental income and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Increases in fair value are recognised in the revaluation reserve, decreases in fair value which take the value below cost are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Cypresstree Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.6. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 April 2025 | 15,180
Additions | 158
As at 31 March 2026 | 15,338
Depreciation
As at 1 April 2025 | 13,137
Provided during the period | 539
As at 31 March 2026 | 13,676
Net Book Value
As at 31 March 2026 | 1,662
As at 1 April 2025 | 2,043

5. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 April 2025 | 635,000
Additions | 214,252
As at 31 March 2026 | 849,252

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 8,507 |  | 9,195
Other debtors | 671 |  | 1,515
| 9,178 |  | 10,710

7. Current Asset Investments

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Listed investments | 267,804 |  | 237,503

Page 4
Page 5
Cypresstree Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other loans | 1,064 |  | 1,064
Other creditors | 23,991 |  | 28,430
Taxation and social security | 5,652 |  | 5,021
| 30,707 |  | 34,515

9. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other timing differences | 316 |  | 388

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Controlling Party
The ultimate controlling party is Mrs Doreen Bugden by virtue of her shareholding in the parent company Cypresstree Investments Limited.
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