Company Registration No. 03672752 (England and Wales)
The Growing Tree Ltd
Unaudited accounts
for the year ended 30 November 2025
The Growing Tree Ltd
Statement of financial position
as at 30 November 2025
Tangible assets
10,534
13,739
Cash at bank and in hand
111,454
35,941
Creditors: amounts falling due within one year
(64,186)
(14,209)
Net current assets
47,268
22,732
Total assets less current liabilities
57,802
36,471
Provisions for liabilities
Called up share capital
1,000
1,000
Profit and loss account
54,801
35,471
Shareholders' funds
55,801
36,471
For the year ending 30 November 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 28 July 2026 and were signed on its behalf by
Ms N.A. Rae
Director
Company Registration No. 03672752
The Growing Tree Ltd
Notes to the Accounts
for the year ended 30 November 2025
The Growing Tree Ltd is a private company, limited by shares, registered in England and Wales, registration number 03672752. The registered office is Tweeddale Grove, Ickenham, Uxbridge, Middlesex, UB10 0TT, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets, if applicable.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Capital items below a cost of £1000 are expensed in full in the year of acquistion. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Fixtures & fittings
20% reducing balance
Computer equipment
33.34% straight line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets are not recognised. Deferred tax liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
The Growing Tree Ltd
Notes to the Accounts
for the year ended 30 November 2025
4
Tangible fixed assets
Total
At 1 December 2024
214,487
At 30 November 2025
214,487
At 1 December 2024
200,748
At 30 November 2025
203,953
At 30 November 2025
10,534
At 30 November 2024
13,739
5
Operating lease commitments
2025
2024
At 30 November 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
100,000
-
Later than one year and not later than five years
400,000
-
Later than five years
450,000
-
6
Average number of employees
During the year the average number of employees was 42 (2024: 39).