Company Registration No. 12507612 (England and Wales)
TREE OF LIFE REAL ESTATES LTD
Unaudited accounts
for the year ended 31 March 2026
TREE OF LIFE REAL ESTATES LTD
Unaudited accounts
Contents
TREE OF LIFE REAL ESTATES LTD
Company Information
for the year ended 31 March 2026
Directors
Zahwa Chang
Telan Thorn
Company Number
12507612 (England and Wales)
Registered Office
26 ELMS LANE
WEMBLEY
HA0 2NN
UNITED KINGDOM
TREE OF LIFE REAL ESTATES LTD
Statement of financial position
as at 31 March 2026
Investment property
1,210,890
914,940
Cash at bank and in hand
8,147
16,548
Creditors: amounts falling due within one year
(444,509)
(374,764)
Net current liabilities
(436,362)
(358,216)
Total assets less current liabilities
774,528
556,724
Creditors: amounts falling due after more than one year
(758,646)
(542,346)
Called up share capital
100
100
Profit and loss account
15,782
14,278
Shareholders' funds
15,882
14,378
For the year ending 31 March 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 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 of Directors and authorised for issue on 8 October 2026 and were signed on its behalf by
Zahwa Chang
Director
Company Registration No. 12507612
TREE OF LIFE REAL ESTATES LTD
Notes to the Accounts
for the year ended 31 March 2026
TREE OF LIFE REAL ESTATES LTD is a private company, limited by shares, registered in England and Wales, registration number 12507612. The registered office is 26 ELMS LANE, WEMBLEY, HA0 2NN, UNITED KINGDOM.
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.
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.
The accounts have been prepared under the historical cost convention, as modified by the revaluation of investment property. The directors have assessed the company's ability to continue as a going concern for at least twelve months from the date of approval of these accounts and consider it appropriate to prepare the accounts on a going concern basis.
The accounts are presented in £ sterling.
Investment property is measured at fair value. Fair value is determined by the directors by reference to market evidence at the reporting date, and changes in fair value are recognised in profit or loss. At 31 March 2026 the directors consider the fair value of the investment properties to be equal to their cost.
Turnover represents rental income receivable from tenants in the year, excluding value added tax where applicable.
Fair value at 1 April 2025
914,940
At 31 March 2026
1,210,890
The investment properties are stated at fair value at 31 March 2026. Fair value was determined by the directors by reference to market evidence, including the prices paid for the properties, and the directors consider it to be equal to cost. The valuation was not carried out by an independent valuer.
5
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
353
1,575
Loans from directors
442,836
373,189
TREE OF LIFE REAL ESTATES LTD
Notes to the Accounts
for the year ended 31 March 2026
6
Creditors: amounts falling due after more than one year
2026
2025
Bank loans
758,646
542,346
The bank loans of £758,646 (2025: £542,346) are secured by fixed charges over the company's investment properties.
7
Transactions with related parties
At the year end the company owed £442,836 (2025: £373,189) to the directors, Zahwa Chang and Telan Thorn, in respect of funds introduced to the company and expenses paid by them on its behalf. The loans are unsecured, interest-free and repayable on demand. They are included in creditors: amounts falling due within one year.
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).