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Company Registration No. 15035681 (England and Wales)
UNDER THE NUT TREE LTD Unaudited accounts for the year ended 31 December 2025
UNDER THE NUT TREE LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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UNDER THE NUT TREE LTD Company Information for the year ended 31 December 2025
Director
Simon Morley
Company Number
15035681 (England and Wales)
Registered Office
OFFICE 9 THE CIVIC CENTRE MARTINS WAY STOURPORT-ON-SEVERN WORCESTERSHIRE DY13 8UJ UNITED KINGDOM
Accountants
JB Accounting & Payroll Limited Office 9 The Civic Centre Martins Way Stourport-on-Severn Worcestershire DY13 8UJ
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UNDER THE NUT TREE LTD Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
59,636 
- 
Current assets
Cash at bank and in hand
45,944 
112,923 
Creditors: amounts falling due within one year
5
(19,733)
(59,230)
Net current assets
26,211 
53,693 
Net assets
85,847 
53,693 
Capital and reserves
Profit and loss account
85,847 
53,693 
Shareholders' funds
85,847 
53,693 
For the year ending 31 December 2025 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 April 2026 and were signed on its behalf by
Simon Morley Director Company Registration No. 15035681
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UNDER THE NUT TREE LTD Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
UNDER THE NUT TREE LTD is a private company, limited by shares, registered in England and Wales, registration number 15035681. The registered office is OFFICE 9 THE CIVIC CENTRE, MARTINS WAY, STOURPORT-ON-SEVERN, WORCESTERSHIRE, DY13 8UJ, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Motor vehicles
20%
Computer equipment
25%
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2025
- 
- 
- 
- 
Additions
3,425 
68,495 
3,027 
74,947 
At 31 December 2025
3,425 
68,495 
3,027 
74,947 
Depreciation
Charge for the year
856 
13,699 
756 
15,311 
At 31 December 2025
856 
13,699 
756 
15,311 
Net book value
At 31 December 2025
2,569 
54,796 
2,271 
59,636 
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UNDER THE NUT TREE LTD Notes to the Accounts for the year ended 31 December 2025
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
1,785 
572 
VAT
17,000 
21,705 
Taxes and social security
948 
12,595 
Loans from directors
- 
24,358 
19,733 
59,230 
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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