REGISTERED NUMBER: 16044750 (England and Wales)

Unaudited Financial Statements

for the Period 28 October 2024 to 31 October 2025

for

Wooden Tree Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Intangible assets

4

205

Tangible assets

5

43,108

43,313

CURRENT ASSETS

Stocks

1,500

Debtors

6

35,983

Cash at bank and in hand

7,002

44,485

CREDITORS

Amounts falling due within one year

7

115,950

NET CURRENT LIABILITIES

(71,465

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(28,152

)

CREDITORS

Amounts falling due after more than one year

8

(6,439

)

PROVISIONS FOR LIABILITIES

6,613

NET LIABILITIES

(27,978

)

CAPITAL AND RESERVES

Called up share capital

10

900

Retained earnings

(28,878

)

SHAREHOLDERS' FUNDS

(27,978

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2025 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 3 February 2026 and were signed by:

Mr Anthony Archer - Director

1.	STATUTORY INFORMATION

Wooden Tree Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

16044750

Registered office:

381-383 City Road

London

EC1V 1NW

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 financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Going concern

At the balance sheet date, the company had net current liabilities of £71,465 and retained losses of

£28,878. The directors have pledged to continue to financially support the company for the foreseeable future. On this basis, the directors feel it is appropriate to prepare these financial statements on a going concern basis.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of

goods in the ordinary course of the company’s activities. Turnover is shown net of sales/value

added tax, returns, rebates and discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of 10 years.

Asset classes

Amortisation methods

Computer software

10% Straight line

Tangible fixed assets

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

Asset classes

Depreciation methods

Motor vehicles

20% Reducing balance

Plant & machinery

20% Reducing balance

Computer equipment

20% Straight line

Fixtures & fittings

20% Straight line

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for goods provided in the ordinary course of business.

Trade debtors are recognised at the transaction price.

Trade debtors are reviewed for bad debts on an annual basis. Any adjustment is made accordingly through the profit and loss account.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 10 .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

Additions

220

At 31 October 2025

220

AMORTISATION

Amortisation for period

15

At 31 October 2025

15

NET BOOK VALUE

At 31 October 2025

205

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

Additions

34,795

259

15,950

941

51,945

At 31 October 2025

34,795

259

15,950

941

51,945

DEPRECIATION

Charge for period

6,481

31

2,188

137

8,837

At 31 October 2025

6,481

31

2,188

137

8,837

NET BOOK VALUE

At 31 October 2025

28,314

228

13,762

804

43,108

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

17,392

Other debtors

18,591

35,983

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Bank loans and overdrafts (see note 9)

84,179

Trade creditors

2,302

Taxation and social security

26,646

Other creditors

2,823

115,950

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Bank loans (see note 9)

6,439

9.

LOANS

An analysis of the maturity of loans is given below:

£

Amounts falling due within one year or on demand:

HP - gross - less than 1 yr

3,580

Hempel (Herts) Two Limited

26,866

Hempel (Herts) Two Limited

53,733

84,179

Amounts falling due between one and two years:

HP - gross - more than 1 yr

6,439

The company has a hire purchase agreement with Stallantis relating to a Nissan Tekna Van. The amount due within 1 year is £3,580 and the amount due over 1 year is £6,439.

The company has a loan from Hempel (Herts) Two Limited. The amount due is £80,599 which is repayable upon demand and is provided interest free.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

900

ORDINARY

£1

900

900 ORDINARY shares of £1 were issued during the period for cash of £ 900 .

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 October 2025:

£

Mr Anthony Archer

Balance outstanding at start of period

-

Amounts advanced

688

Amounts repaid

(766

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

(78

)

This loan is repayable on demand and is provided interest free.

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are Mr. Anthony Archer, Mr. Sundeep Sandhu and Mr. Ricky Sandhu by virtue of their equal shareholding.