REGISTERED NUMBER: 09853897 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Tree of Life Centre (Hove) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountants

5

DIRECTORS:

S J Fuller

Mrs G S Fuller

SECRETARY:

S J Fuller

REGISTERED OFFICE:

143 Portland Road

Hove

BN3 5QJ

REGISTERED NUMBER:

09853897 (England and Wales)

ACCOUNTANTS:

Prestige Accounting Limited T/A Simon Moss & Co

The Finance Centre

34a Southgate

Sleaford

Lincolnshire

NG34 7RY

FIXED ASSETS

Tangible assets

4

6,003

6,518

CURRENT ASSETS

Debtors

5

26,232

28,571

Cash at bank and in hand

31,664

37,557

57,896

66,128

CREDITORS

Amounts falling due within one year

6

20,345

19,928

NET CURRENT ASSETS

37,551

46,200

TOTAL ASSETS LESS CURRENT LIABILITIES

43,554

52,718

CREDITORS

Amounts falling due after more than one year

7

(8,000

)

(18,000

)

PROVISIONS FOR LIABILITIES

(1,141

)

(1,408

)

NET ASSETS

34,413

33,310

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

34,411

33,308

SHAREHOLDERS' FUNDS

34,413

33,310

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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 August 2026 and were signed on its behalf by:

S J Fuller - Director

1.	STATUTORY INFORMATION

Tree of Life Centre (Hove) 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 etc

-

33% on cost and 20% 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

61,477

Additions

3,354

At 30 November 2025

64,831

DEPRECIATION

At 1 December 2024

54,959

Charge for year

3,869

At 30 November 2025

58,828

NET BOOK VALUE

At 30 November 2025

6,003

At 30 November 2024

6,518

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Other debtors

26,232

28,571

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

8,000

6,000

Taxation and social security

2,653

8,297

Other creditors

9,692

5,631

20,345

19,928

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

8,000

18,000

8.	OTHER FINANCIAL COMMITMENTS

The company had outstanding commitments in respect of operating leases at 30 November 2025 of £235,958 (2024 - £264,928).

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 November 2025 set out on pages three to six and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Prestige Accounting Limited T/A Simon Moss & Co

The Finance Centre

34a Southgate

Sleaford

Lincolnshire

NG34 7RY

23 August 2026