For the financial year ended 31 October 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 of its financial statements for the year in question in accordance with section 476.

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.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

Lime Tree Property Developments Limited is a private company limited by shares incorporated in England and Wales. The registered office is 28 The Avenue, Charlton Kings, Cheltenham, England, GL53 9BL.

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 2006 as 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 required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

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

Turnover is recognised on the receipt of rental income.

Investment property, which is property held to earn rentals 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. Changes in fair value are recognised in profit or loss.

Taxation for the period 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 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.

The average monthly number of persons (including directors) employed by the company during the year was:

22 December 2016 Fixed Charge by Yorkshire Building Society on the investment property 130 Prestbury Road, Cheltenham.

14 November 2018 Fixed Charge by Paragon Bank Plc on the investment property 250 Priors Road, Cheltenham GL52 5HN.

4 May 2021 Fixed Charge by Onesavings Bank Plc on the investment property 6 Oakhurst Rise, Cheltenham GL52 6JU.

The directors have considered the value of the investment property and deem it to be worth the same amount that they paid for it in the year.

Mr and Mrs Cresswell

Directors and shareholders

In a previous year, Mr and Mrs Cresswell lent the company £217,730 on an unsecured basis. During the year the company repaid Mr and Mrs Cresswell £4,760. At 31 October 2025, the balance owed to Mr and Mrs Cresswell was £212,970. This amount is unsecured, interest-free and repayable on demand.