Twelve Trees Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06758058

Twelve Trees Limited

Filleted Unaudited Abridged Financial Statements

30 November 2025

Twelve Trees Limited

Abridged Financial Statements

Year Ended 30 November 2025

Contents	Pages

Abridged statement of financial position	1 to 2

Notes to the abridged financial statements	3 to 6

Twelve Trees Limited

Abridged Statement of Financial Position

30 November 2025

	2025		2024
Note	£	£	£

Fixed Assets

Tangible assets	6		1,039,600	1,067,449

Current Assets

Stocks	754	602
Debtors	159,392	162,254
Cash at bank and in hand	143,376	133,576
	---------	---------
	303,522	296,432

Creditors: amounts falling due within one year	1,043,877		1,002,681
	------------		------------
Net Current Liabilities		740,355	706,249
		------------	------------
Total Assets Less Current Liabilities		299,245	361,200

Creditors: amounts falling due after more than one year		88,962	110,233

Provisions

Taxation including deferred tax	89,470	92,015
	---------	---------
Net Assets	120,813	158,952
	---------	---------

Capital and Reserves

Called up share capital	8	100	100
Profit and loss account		120,713	158,852
		---------	---------
Shareholders Funds		120,813	158,952
		---------	---------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

Twelve Trees Limited

Abridged Statement of Financial Position (continued)

30 November 2025

These abridged financial statements were approved by the board of directors and authorised for issue on 27 August 2026 , and are signed on behalf of the board by:

Mr S Mills
Director

Company registration number: 06758058

Twelve Trees Limited

Notes to the Abridged Financial Statements

Year Ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 17 Priory Road, Nether Edge, Sheffield, S7 1LW.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

The turnover shown in the profit and loss account represents accrued residents fees for the accounting year reported.

Income tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% reducing balance
Motor vehicle	-	25% reducing balance

In determining the residual value of freehold property the directors have considered the amount they would currently obtain from disposal of the asset, if the asset were already of the age and condition expected at the end of its useful life. As a result the directors estimate any depreciation charge to be immaterial and as such the depreciation charge is nil for the period.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the abridged statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Government grants

Government and local authority grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 47 (2024: 48 ).

5. Intangible assets

	£
Cost
At 1 December 2024 and 30 November 2025	1,000,000
	------------
Amortisation
At 1 December 2024 and 30 November 2025	1,000,000
	------------
Carrying amount
At 30 November 2025	–
	------------
At 30 November 2024	–
	------------

6. Tangible assets

	£
Cost
At 1 December 2024	1,298,393
Additions	35,883
Disposals	( 840)
	------------
At 30 November 2025	1,333,436
	------------
Depreciation
At 1 December 2024	230,944
Charge for the year	62,909
Disposals	( 17)
	------------
At 30 November 2025	293,836
	------------
Carrying amount
At 30 November 2025	1,039,600
	------------
At 30 November 2024	1,067,449
	------------

7. Secured liabilities

The aggregate amount of secured liabilities, secured on the assets of the company at the year end were £111,467 (2024: £131,504).

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary A shares shares of £ 1 each	50	50	50	50
Ordinary B shares shares of £ 1 each	50	50	50	50
	----	----	----	----
	100	100	100	100
	----	----	----	----

9. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	9,402	9,402
Later than 1 year and not later than 5 years	3,134	12,537
	--------	--------
	12,536	21,939
	--------	--------

10. Related party transactions

During the year balances were outstanding between the company and its related parties. Amounts due from/(to) the related companies:

	2025	2024
	£	£
Amounts owed to related parties	(62,723)	(73,838)
Amounts owed by entities under common control	32,439	30,539
Amounts owed to entities under common control	(652,735)	(623,002)

All outstanding balances with related parties are unsecured, interest free, and payable on demand.

11. Ultimate holding company

The company is a wholly owned subsidiary of Twelve Trees Care Limited, a company incorporated and registered in England and Wales. The registered office address is 17 Priory Road, Nether Edge, Sheffield, S7 1LW and copy accounts can be found at Companies House.