REGISTERED NUMBER: 02964247 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

GROUPTREE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S Sharpe

W Wallis

M Wallis

SECRETARY:

W Wallis

REGISTERED OFFICE:

5 Tanner Street

Bermondsey

London

SE1 3LE

REGISTERED NUMBER:

02964247 (England and Wales)

ACCOUNTANTS:

MDG Business Associates Limited

Room 73

Wrest House

Wrest Park

Silsoe

Bedfordshire

MK45 4HR

CURRENT ASSETS

Debtors

5

276,201

102,973

Cash at bank and in hand

65,932

191,076

342,133

294,049

CREDITORS

Amounts falling due within one year

6

(78,887

)

(138,305

)

NET CURRENT ASSETS

263,246

155,744

TOTAL ASSETS LESS CURRENT LIABILITIES

263,246

155,744

CREDITORS

Amounts falling due after more than one year

7

-

(6,667

)

NET ASSETS

263,246

149,077

CAPITAL AND RESERVES

Called up share capital

8

5,635

5,635

Share premium

99,746

99,746

Retained earnings

157,865

43,696

SHAREHOLDERS' FUNDS

263,246

149,077

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 11 August 2026 and were signed on its behalf by:

W Wallis - Director

1.	STATUTORY INFORMATION

Grouptree 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.

Turnover

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

Tangible fixed assets

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

Plant and machinery

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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.

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.

Bounce back loan scheme

The Bounce Back Loan Scheme (BBLS) enables smaller businesses to access finance more quickly during the coronavirus outbreak. The scheme helps small and medium-sized businesses to borrow between £2,000 and up to 25% of their turnover. The maximum loan available is £50,000. The government guarantees 100% of the loan and there are no fees or interest to pay for the first 12 months. After 12 months the interest rate will be 2.5% per annum.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

Cost

At 1 April 2025

and 31 March 2026

148,300

Depreciation

At 1 April 2025

and 31 March 2026

148,300

Net book value

At 31 March 2026

-

At 31 March 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

210,270

102,973

Other debtors

65,931

-

276,201

102,973

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

10,000

40,000

Trade creditors

1,295

20,494

Social security and other taxes

38,006

48,622

VAT

22,051

20,256

Other creditors

1,911

2,159

Directors' loan account

5,624

6,774

78,887

138,305

The bank loan is 100% guaranteed by the government in line with the Covid scheme rules, with interest charged at 2.5% per annum.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

-

6,667

The bank loan is 100% guaranteed by the government in line with the Covid scheme rules, with interest charged at 2.5% per annum.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal Value:

31.03.26

31.03.25

£

£

13,866

A Class Ordinary

£0.10

1,386.60

2,373.60

23,802

B Class Ordinary

£0.10

2,380.20

1,394.20

8,450

C Class Ordinary

£0.10

845

845

6,551

D Class Ordinary

£0.10

655.10

655.10

2,650

E Class Ordinary

£0.10

265

265

974

F Class Ordinary

£0.10

97.40

97.40

53

G Class Ordinary

£0.10

5.30

5.30

1

H Class Ordinary

£0.10

0.10

0.10

1

I Class Ordinary

£0.10

0.10

0.10

1

J Class Ordinary

£0.10

0.10

0.10

1

K Class Ordinary

£0.10

0.10

0.10

5,635

5,635

All Ordinary share classes rank pari-passu in all respects.

9.	RELATED PARTY DISCLOSURES