1 January 2025 false No description of principal activity Taxfiler 2024.6 09413612business:PrivateLimitedCompanyLtd2025-01-012025-12-31 094136122024-12-31 094136122025-01-012025-12-31 09413612business:AuditExempt-NoAccountantsReport2025-01-012025-12-31 09413612business:FilletedAccounts2025-01-012025-12-31 094136122025-12-31 09413612business:Director12025-01-012025-12-31 09413612business:RegisteredOffice2025-01-012025-12-31 094136122024-12-31 09413612core:WithinOneYear2025-12-31 09413612core:WithinOneYear2024-12-31 09413612core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 09413612core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 09413612core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 09413612core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 09413612core:PreviouslyStatedAmount2025-12-31 09413612core:PreviouslyStatedAmount2024-12-31 09413612business:SmallEntities2025-01-012025-12-31 09413612countries:EnglandWales2025-01-012025-12-31 09413612core:LandBuildings2025-01-012025-12-31 09413612core:PlantMachinery2025-01-012025-12-31 09413612core:MotorVehicles2025-01-012025-12-31 09413612core:FurnitureFittings2025-01-012025-12-31 09413612core:ComputerEquipment2025-01-012025-12-31 09413612core:LandBuildings2024-12-31 09413612core:PlantMachinery2024-12-31 09413612core:MotorVehicles2024-12-31 09413612core:FurnitureFittings2024-12-31 09413612core:ComputerEquipment2024-12-31 09413612core:LandBuildings2025-12-31 09413612core:PlantMachinery2025-12-31 09413612core:MotorVehicles2025-12-31 09413612core:FurnitureFittings2025-12-31 09413612core:ComputerEquipment2025-12-31 0941361212025-01-012025-12-31 094136122024-01-012024-12-31 iso4217:GBP xbrli:pure
Company Registration No. 09413612 (England and Wales)
OLIVE & TREE LTD Unaudited accounts for the year ended 31 December 2025
OLIVE & TREE LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
OLIVE & TREE LTD Company Information for the year ended 31 December 2025
Director
Talha Bin Masood
Company Number
09413612 (England and Wales)
Registered Office
Unit 3C Astle Park High Street West Bromwich West Midlands B70 8NS England
Accountants
A TO Z FINANCE SOLUTIONS LTD C/O Wework, 55 Colmore Row Birmingham West Midlands England B3 2AA
- 3 -
OLIVE & TREE LTD Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
87,022 
97,017 
Current assets
Inventories
5,000 
5,000 
Debtors
5
12,783 
41,733 
Cash at bank and in hand
158,465 
107,204 
176,248 
153,937 
Creditors: amounts falling due within one year
6
(240,449)
(231,509)
Net current liabilities
(64,201)
(77,572)
Net assets
22,821 
19,445 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
22,721 
19,345 
Shareholders' funds
22,821 
19,445 
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 August 2026 and were signed on its behalf by
Talha Bin Masood Director Company Registration No. 09413612
- 4 -
OLIVE & TREE LTD Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
OLIVE & TREE LTD is a private company, limited by shares, registered in England and Wales, registration number 09413612. The registered office is Unit 3C, Astle Park, High Street, West Bromwich, West Midlands, B70 8NS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
15 Years SLM
Plant & machinery
15% RB
Motor vehicles
25% RB
Fixtures & fittings
15% RB
Computer equipment
15% RB
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 January 2025
13,129 
77,450 
90,833 
- 
- 
181,412 
Additions
- 
8,534 
- 
514 
1,065 
10,113 
At 31 December 2025
13,129 
85,984 
90,833 
514 
1,065 
191,525 
Depreciation
At 1 January 2025
5,251 
42,243 
36,901 
- 
- 
84,395 
Charge for the year
875 
5,639 
13,483 
36 
75 
20,108 
At 31 December 2025
6,126 
47,882 
50,384 
36 
75 
104,503 
Net book value
At 31 December 2025
7,003 
38,102 
40,449 
478 
990 
87,022 
At 31 December 2024
7,878 
35,207 
53,932 
- 
- 
97,017 
- 5 -
OLIVE & TREE LTD Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
28,806 
Accrued income and prepayments
2,225 
2,369 
Other debtors
10,558 
10,558 
12,783 
41,733 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
48,105 
48,137 
Trade creditors
43,329 
29,115 
Taxes and social security
33,657 
31,814 
Other creditors
97,698 
105,412 
Loans from directors
17,660 
12,181 
Accruals
- 
4,850 
240,449 
231,509 
7
Post balance sheet events
Name of the company changed from GDK 2 Ltd to OLIVE & TREE LTD on 7th April 2026.
8
Average number of employees
During the year the average number of employees was 19 (2024: 19).
- 6 -