Company Registration No. 11059133 (England and Wales)
Walnut Tree Garden Limited
Unaudited accounts
for the year ended 30 November 2025
Walnut Tree Garden Limited
Unaudited accounts
Contents
Walnut Tree Garden Limited
Company Information
for the year ended 30 November 2025
Company Number
11059133 (England and Wales)
Registered Office
49 SANDLING ROAD
SANDLING ROAD
MAIDSTONE
ME14 2RH
ENGLAND
Accountants
Tax Return Accountants Ltd
26 Spinning Wheelway
Hackbridge
Wallington
GB
SM6 7DS
Walnut Tree Garden Limited
Statement of financial position
as at 30 November 2025
Tangible assets
4,321
3,358
Cash at bank and in hand
47,016
70,459
Creditors: amounts falling due within one year
(7,327)
(9,454)
Net current assets
39,689
61,005
Called up share capital
100
100
Profit and loss account
43,910
64,263
Shareholders' funds
44,010
64,363
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.
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 19 August 2026 and were signed on its behalf by
Shan Xu
Director
Company Registration No. 11059133
Walnut Tree Garden Limited
Notes to the Accounts
for the year ended 30 November 2025
Walnut Tree Garden Limited is a private company, limited by shares, registered in England and Wales, registration number 11059133. The registered office is 49 SANDLING ROAD, SANDLING ROAD, MAIDSTONE, ME14 2RH, ENGLAND.
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.
The accounts are presented in £ sterling.
The Company is expected to achieve future operating profits from trading activities. In view of this, the director considers it appropriate to prepare the accounts on a going concern basis.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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 (or less) 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 and liabilities are not discounted.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Walnut Tree Garden Limited
Notes to the Accounts
for the year ended 30 November 2025
4
Tangible fixed assets
Plant & machinery
At 30 November 2025
12,715
5
Creditors: amounts falling due within one year
2025
2024
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
7
Average number of employees
During the year the average number of employees was 3 (2024: 3).