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

COMPANY REGISTRATION NUMBER: 11712041

Twelve Trees Care Limited

Filleted Unaudited Abridged Financial Statements

30 November 2025

Twelve Trees Care Limited

Abridged Financial Statements

Year Ended 30 November 2025

Contents	Page

Abridged statement of financial position	1

Notes to the abridged financial statements	3

Twelve Trees Care Limited

Abridged Statement of Financial Position

30 November 2025

	2025		2024
Note	£	£	£

Fixed Assets

Tangible assets	5	951,084	951,150
Investments	6	803,858	841,121
		------------	------------
		1,754,942	1,792,271

Current Assets

Debtors	817,578	727,383
Cash at bank and in hand	6,630	32,781
	---------	---------
	824,208	760,164

Creditors: amounts falling due within one year	243,837		212,007
	---------		---------
Net Current Assets		580,371	548,157
		------------	------------
Total Assets Less Current Liabilities		2,335,313	2,340,428

Creditors: amounts falling due after more than one year		1,894,642	2,030,556

Provisions	29,235	50
	------------	------------
Net Assets	411,436	309,822
	------------	------------

Capital and Reserves

Called up share capital	8	204	203
Share premium account		399,996	299,997
Profit and loss account		11,236	9,622
		---------	---------
Shareholders Funds		411,436	309,822
		---------	---------

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 comprehensive income 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 .

Twelve Trees Care Limited

Abridged Statement of Financial Position (continued)

30 November 2025

All of the members have consented to the preparation of the abridged statement of comprehensive income 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.

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 C Mills
Director

Company registration number: 11712041

Twelve Trees Care 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, 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.

Consolidation

The company has taken advantage of the option not to prepare consolidated abridged financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Revenue recognition

The turnover shown in the profit and loss account represents support charges charged for the accounting year reported.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

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:

	Fixtures and fittings	-	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.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the abridged statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

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 6 (2024: 6 ).

5. Tangible assets

	£
Cost
At 1 December 2024 and 30 November 2025	951,436
	---------
Depreciation
At 1 December 2024	286
Charge for the year	66
	---------
At 30 November 2025	352
	---------
Carrying amount
At 30 November 2025	951,084
	---------
At 30 November 2024	951,150
	---------

6. Investments

	£
Cost
At 1 December 2024	841,121
Other movements	( 37,263)
	---------
At 30 November 2025	803,858
	---------
Impairment
At 1 December 2024 and 30 November 2025	–
	---------
Carrying amount
At 30 November 2025	803,858
	---------
At 30 November 2024	841,121
	---------

7. Secured liabilities

The aggregate amount of secured liabilities, secured on the assets of the company at the year end were £2,038,539 (2024: £2,150,000).

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary A shares of £ 1 each	102	102	102	102
Ordinary B shares of £ 1 each	98	98	98	98
Ordinary C shares of £ 1 each	4	4	3	3
	----	----	----	----
	204	204	203	203
	----	----	----	----

1 Share was issued during the year at par value.

9. Operating leases

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

	2025	2024
	£	£
Not later than 1 year	1,012	10,162
Later than 1 year and not later than 5 years	4,046	12,030
Later than 5 years	3,035	–
	-------	--------
	8,093	22,192
	-------	--------

10. Related party transactions

During the year the company provided and received short term loans from related parties. The balance outstanding due (to) or due from related parties at 30 November 2025 are as follows:

	2025	2024
	£	£
Entities under common control	817,578	727,383
Related parties	(65,160)	(59,160)

All loans are unsecured, interest free and repayable on demand.