Wire Tree Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 01167815

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1		1
Investment Properties	5		435,000		435,000

			435,001		435,001
CURRENT ASSETS
Debtors		391		-
Cash at bank and in hand		48,251		36,538

		48,642		36,538
Creditors: Amounts Falling Due Within One Year	6	(23,968 )		(25,605 )

NET CURRENT ASSETS (LIABILITIES)			24,674		10,933

TOTAL ASSETS LESS CURRENT LIABILITIES			459,675		445,934

PROVISIONS FOR LIABILITIES
Deferred Taxation			(20,739 )		-

NET ASSETS			438,936		445,934

CAPITAL AND RESERVES
Called up share capital	7		50,000		50,000
Revaluation reserve	8		177,790		177,790
Profit and Loss Account			211,146		218,144

SHAREHOLDERS' FUNDS			438,936		445,934

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Wire Tree Limited

Balance Sheet (continued)

As At 31 March 2026

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.

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

Mrs J E Jarvis

Director

18th September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Wire Tree Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01167815 . The registered office is 1 Princes Court, Royal Way, Loughborough, Leicestershire, LE11 5XR.

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 rental income received on investment properties. Turnover is reduced for rebates and other similar allowances.

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:

Fixtures & Fittings

15% straight line

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Taxation

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

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences to the extent that it is considered a net liability may crystallise.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 1)

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Wire Tree Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 April 2025	5,294

As at 31 March 2026	5,294

Depreciation
As at 1 April 2025	5,293

As at 31 March 2026	5,293

Net Book Value
As at 31 March 2026	1

As at 1 April 2025	1

5. Investment Property

	2026
	£
Fair Value
As at 1 April 2025 and 31 March 2026	435,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2026	2025
	£	£
Cost	257,210	257,210

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	3,458	2,960
Accruals and deferred income	4,264	4,263
Directors' loan accounts	16,246	18,382

	23,968	25,605

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	50,000	50,000

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Wire Tree Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 April 2025	177,790	218,144
Loss for the year and total comprehensive income	-	(5,998 )

Dividends paid	-	(1,000)

As at 31 March 2026	177,790	211,146

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