REGISTERED NUMBER: 05254510 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

THE REAL TREE COMPANY LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

Mr E A Bloom

SECRETARY:

Mrs M Bloom

REGISTERED OFFICE:

47 Brynmore Drive

Macclesfield

Cheshire

SK11 7WA

REGISTERED NUMBER:

05254510 (England and Wales)

ACCOUNTANTS:

Allens Accountants Limited

Chartered Accountants

123 Wellington Road South

Stockport

Cheshire

SK1 3TH

FIXED ASSETS

Tangible assets

4

-

16

CURRENT ASSETS

Debtors

5

5,214

6,561

Cash at bank

5,218

1,011

10,432

7,572

CREDITORS

Amounts falling due within one year

6

37,684

32,791

NET CURRENT LIABILITIES

(27,252

)

(25,219

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(27,252

)

(25,203

)

CREDITORS

Amounts falling due after more than one year

7

-

5,398

NET LIABILITIES

(27,252

)

(30,601

)

CAPITAL AND RESERVES

Called up share capital

9

32,500

32,500

Retained earnings

(59,752

)

(63,101

)

SHAREHOLDERS' FUNDS

(27,252

)

(30,601

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 July 2026 and were signed by:

Mr E A Bloom - Director

1.	STATUTORY INFORMATION

The Real Tree Company 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.

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.

The accounts for the year ended 28 February 2026 have been prepared on the going concern basis, despite the fact that the company's balance sheet has for a number of years shown a deficit of net assets. . This is because the company continues to be supported by the 100% shareholder and director of the company, who ensures that the company continues to meet its liabilities as and when they fall due, this has also involved the introduction of funds when required.

Turnover

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

Tangible fixed assets

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

Plant and machinery etc

-

15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

425

Disposals

(425

)

At 28 February 2026

-

DEPRECIATION

At 1 March 2025

409

Charge for year

4

Eliminated on disposal

(413

)

At 28 February 2026

-

NET BOOK VALUE

At 28 February 2026

-

At 28 February 2025

16

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,796

2,000

Other debtors

3,418

4,561

5,214

6,561

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

5,398

5,750

Trade creditors

6,824

6,180

Taxation and social security

-

726

Other creditors

25,462

20,135

37,684

32,791

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

5,398

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

5,398

11,148

The bank loan is a bounce back loan, a scheme backed by the UK government in response to the coronavirus pandemic and was made available to small businesses in the UK. The loan is unsecured but the scheme gives the lender a 100% government-backed guarantee against the outstanding balance of the loan.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

29,250

Ordinary 'A'

£1

29,250

29,250

3,250

Ordinary 'B'

£1

3,250

3,250

32,500

32,500

Both the Ordinary A and Ordinary B shares carry equal voting rights, are entitled to dividends on each class of share as recommended by the directors, are repayable at par in the event of a winding up or liquidation and have equal right to any surplus arising from such an event.