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Registered number: 11207233
TREE TOYS (UK) LIMITED
Unaudited Financial Statements
For The Year Ended 28 February 2026
Accounts and Legal Consultants Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11207233
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 176,380
- 176,380
CURRENT ASSETS
Stocks 5 114,797 67,727
Debtors 6 123,403 120,838
Cash at bank and in hand 19,344 14,429
257,544 202,994
Creditors: Amounts Falling Due Within One Year 7 (515,998 ) (852,156 )
NET CURRENT ASSETS (LIABILITIES) (258,454 ) (649,162 )
TOTAL ASSETS LESS CURRENT LIABILITIES (258,454 ) (472,782 )
NET LIABILITIES (258,454 ) (472,782 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (258,554 ) (472,882 )
SHAREHOLDERS' FUNDS (258,454) (472,782)
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For the year ending 28 February 2026 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dennis Callaghan
Director
28/08/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
TREE TOYS (UK) LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 11207233 . The registered office is Flat 4, Oakman House, Tilford Gardens, London, SW19 6EP.
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. Going Concern Disclosure
The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors have reached this conclusion giving due consideration to the projected future performance of the company and any potential risk that might impact the company's ability to meet its required solvency levels. For this reason, they continue to adopt the going concern basis in preparing the financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
2.4. 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:
Freehold 11% Straight Line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 March 2025 396,860
Disposals (396,860 )
As at 28 February 2026 -
Depreciation
As at 1 March 2025 220,480
Provided during the period 7,349
Disposals (227,829 )
As at 28 February 2026 -
Net Book Value
As at 28 February 2026 -
As at 1 March 2025 176,380
5. Stocks
2026 2025
£ £
Stock 114,797 67,727
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 106,254 102,680
Other debtors 17,149 18,158
123,403 120,838
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
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7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 269,289 200,236
Other creditors 246,709 651,920
515,998 852,156
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
9. Ultimate Controlling Party
There is no ultimate controlling party.
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