REGISTERED NUMBER: 12546615 (England and Wales)

Unaudited Financial Statements

for the Period 1 April 2024 to 31 August 2025

for

Oz Trees Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr OM Wintle

SECRETARY:

Mr OM Wintle

REGISTERED OFFICE:

Office 8

Monkhurst House

Sandy Cross Lane

Heathfield

East Sussex

TN21 8QR

REGISTERED NUMBER:

12546615 (England and Wales)

ACCOUNTANTS:

Always Accounting Limited

Office 1 Monkhurst House

Sandy Cross Lane

Heathfield

East Sussex

TN21 8QR

FIXED ASSETS

Tangible assets

4

235,902

264,850

CURRENT ASSETS

Debtors

5

-

18,234

Cash at bank

2,123

2,901

2,123

21,135

CREDITORS

Amounts falling due within one year

6

153,123

125,645

NET CURRENT LIABILITIES

(151,000

)

(104,510

)

TOTAL ASSETS LESS CURRENT LIABILITIES

84,902

160,340

CREDITORS

Amounts falling due after more than one year

7

(58,572

)

(165,942

)

PROVISIONS FOR LIABILITIES

(7,748

)

(11,670

)

NET ASSETS/(LIABILITIES)

18,582

(17,272

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

18,482

(17,372

)

SHAREHOLDERS' FUNDS

18,582

(17,272

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 24 August 2026 and were signed by:

Mr OM Wintle - Director

1.	STATUTORY INFORMATION

Oz Trees Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Computer equipment

-

25% on cost

Taxation

Taxation for the period 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 period 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.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 April 2024

473,139

291

473,430

Additions

5,160

-

5,160

Disposals

(82,680

)

-

(82,680

)

At 31 August 2025

395,619

291

395,910

DEPRECIATION

At 1 April 2024

208,313

267

208,580

Charge for period

34,084

24

34,108

Eliminated on disposal

(82,680

)

-

(82,680

)

At 31 August 2025

159,717

291

160,008

NET BOOK VALUE

At 31 August 2025

235,902

-

235,902

At 31 March 2024

264,826

24

264,850

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.3.24

£

£

Trade debtors

-

3,900

Other debtors

-

14,334

-

18,234

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.3.24

£

£

Bank loans and overdrafts

5,191

6,660

Hire purchase contracts

52,526

63,046

Amounts owed to associates

77,327

21,819

Social security and other taxes

-

5,413

VAT

14,643

7,683

Other creditors

-

17,257

Directors' current accounts

3,402

3,639

Accrued expenses

34

128

153,123

125,645

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.3.24

£

£

Bank loans - 1-2 years

-

6,789

Bank loans - 2-5 years

-

1,146

Hire purchase contracts

58,572

158,007

58,572

165,942

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 August 2025 and the year ended 31 March 2024:

31.8.25

31.3.24

£

£

Mr OM Wintle

Balance outstanding at start of period

3,639

21,289

Amounts advanced

5,600

216

Amounts repaid

(5,837

)

(17,866

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

3,402

3,639

There are no terms attached to this loan.

10.	ULTIMATE CONTROLLING PARTY

The Ultimate Controlling Party is Oz Group Holdings Limited a company that the director, Mr O M Wintle is a shareholder.

11.	RESTRUCTURE

In October 2024 the company was part of a restructure to form a group of companies with Oz Group Holdings Limited being the parent company.

12.

DIVIDENDS

During the year and before the company was restructured dividends of £20,000 were paid to the shareholder. After the restructure dividends of £35,000 were paid to the parent company, Oz Group Holdings Limited