Plumtree Consultants Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

1. General Information

Plumtree Consultants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13057928 . The registered office is Woodview Farm, Landmere Lane, Ruddington, Nottinghamshire, NG11 6ND.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover represents revenue earned from the rendering of consulting services, recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the time and costs incurred for work performed to date to the total estimated time and contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Dividend income from investments is recognised on receipt.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Office Equipment	4 years straight line
Motor Vehicles	4 years straight line
Fixtures & Fittings	4 years straight line
Computer Equipment	4 years straight line

2.4. Financial Instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

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Plumtree Consultants Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.6. Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Office Equipment	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2025	4,533	101,602	100	5,602	111,837

As at 31 December 2025	4,533	101,602	100	5,602	111,837

Depreciation
As at 1 January 2025	2,949	6,352	56	3,038	12,395
Provided during the period	1,133	25,401	25	1,400	27,959

As at 31 December 2025	4,082	31,753	81	4,438	40,354

Net Book Value
As at 31 December 2025	451	69,849	19	1,164	71,483

As at 1 January 2025	1,584	95,250	44	2,564	99,442

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Plumtree Consultants Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Investments

	Listed	Unlisted	Total
	£	£	£
Cost or Valuation
As at 1 January 2025	2,128,970	-	2,128,970
Additions	1,013,841	227,145	1,240,986
Disposals	(1,765,844 )	-	(1,765,844 )
Fair value adjustments	209,858	-	209,858

As at 31 December 2025	1,586,825	227,145	1,813,970

Provision
As at 1 January 2025	-	-	-

As at 31 December 2025	-	-	-

Net Book Value
As at 31 December 2025	1,586,825	227,145	1,813,970

As at 1 January 2025	2,128,970	-	2,128,970

6. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	12,652	9,347
Deferred tax current asset	42,541	-

	55,193	9,347

7. Current Asset Investments

	2025	2024
	£	£
Unlisted investments	255,000	-

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	872,872	780,142
Other creditors	405,129	141,625
Taxation and social security	172	62,532

	1,278,173	984,299

9. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	(42,541)	9,182

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Plumtree Consultants Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

10. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 January 2025	9,182	9,182
Origination and reversal of timing differences	(51,723 )	(51,723 )

Balance at 31 December 2025	(42,541 )	(42,541)

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	300	300

12. Ultimate Controlling Party

The company's ultimate controlling party is Mr B L Kent by virtue of his majority shareholding the issued share capital in the company.

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		71,483		99,442
Investments	5		1,813,970		2,128,970

			1,885,453		2,228,412
CURRENT ASSETS
Debtors	6	55,193		9,347
Investments	7	255,000		-
Cash at bank and in hand		319,475		25,153

		629,668		34,500
Creditors: Amounts Falling Due Within One Year	8	(1,278,173 )		(984,299 )

NET CURRENT ASSETS (LIABILITIES)			(648,505 )		(949,799 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,236,948		1,278,613

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		-		(9,182 )

NET ASSETS			1,236,948		1,269,431

CAPITAL AND RESERVES
Called up share capital	11		300		300
Profit and Loss Account			1,236,648		1,269,131

SHAREHOLDERS' FUNDS			1,236,948		1,269,431