REGISTERED NUMBER: 13152321 (England and Wales)

LIME TREE CAPITAL LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J J Bateman

S D Miles

T Kinghorn

REGISTERED OFFICE:

Old Coffee House Yard

London Road

Sevenoaks

Kent

TN13 1AH

REGISTERED NUMBER:

13152321 (England and Wales)

ACCOUNTANTS:

Lakeview Southern Limited

Chartered Accountants

2 Lakeview Stables

Lower St. Clere

Kemsing

Sevenoaks

Kent

TN15 6NL

FIXED ASSETS

Investment property

4

1,800,000

1,800,000

CURRENT ASSETS

Cash at bank

34,996

17,425

CREDITORS

Amounts falling due within one year

5

178,638

202,036

NET CURRENT LIABILITIES

(143,642

)

(184,611

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,656,358

1,615,389

CREDITORS

Amounts falling due after more than one year

6

(860,000

)

(880,000

)

PROVISIONS FOR LIABILITIES

(81,604

)

(81,604

)

NET ASSETS

714,754

653,785

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

714,654

653,685

714,754

653,785

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 July 2026 and were signed on its behalf by:

T Kinghorn - Director

1.	STATUTORY INFORMATION

Lime Tree Capital 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 as modified by the revaluation of certain assets.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

1,800,000

NET BOOK VALUE

At 31 March 2026

1,800,000

At 31 March 2025

1,800,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2023

1,800,000

If the investment property had not been revalued it would have been included at the following historical cost:

31.3.26

31.3.25

£

£

Cost

1,473,582

1,473,582

Investment Property was valued on an open market basis on 28 March 2025 by independent valuers .

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

20,000

20,000

Taxation and social security

18,274

13,706

Other creditors

140,364

168,330

178,638

202,036

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

860,000

880,000

7.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Bank loans

880,000

900,000

The bank loans are secured on the freehold of the investment properties.

8.	RELATED PARTY DISCLOSURES

Within Other Creditors are amounts owed to Companies in which the Directors have an interest:

£54,315 (2025: £68,315) was owed to TJK LTW Limited a company that Mr Kinghorn is a Director of.

£54,849 (2025: £68,815) was owed to Yellow Tree Capital (Developments) a company that Mr Bateman is a Director of.