OLD TREES CAPITAL LIMITED


Director	PARKIN, Stuart James


Registered Address	Parkin Manor Park Lane
	Higher Walton
	Warrington
	WA4 5LH


Registered Number	14248597 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Investments	3		-		1,889,345
			-		1,889,345
Current assets
Debtors		100		98,480
		100		98,480
Creditors amounts falling due within one year	4	(2,592)		(310,924)
Net current assets (liabilities)			(2,492)		(212,444)
Total assets less current liabilities			(2,492)		1,676,901
Creditors amounts falling due after one year	5		-		(2,002,224)
Net assets			(2,492)		(325,323)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(2,592)		(325,423)
Shareholders' funds			(2,492)		(325,323)

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 27 July 2026, and are signed on its behalf by:

PARKIN, Stuart James
Director
Registered Company No. 14248597

OLD TREES CAPITAL LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Interest income
	Interest income is recognised using the effective interest rate method.

	Finance costs
	Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Fixed asset investments

	Other loans¹	Total
	£	£
Cost or valuation
At 01 April 25	1,889,345	1,889,345
Transfers	(1,889,345)	(1,889,345)
Net book value
At 31 March 26	-	-
At 31 March 25	1,889,345	1,889,345

	Notes
	¹Other loans classified under investments

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Amounts owed to related parties	2,592	-
Other creditors	-	309,124
Accrued liabilities and deferred income	-	1,800
Total	2,592	310,924

5.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	-	2,002,224
Total	-	2,002,224