Treevale Limited Filleted Accounts Cover
Treevale Limited
Company No. 02174108
Information for Filing with The Registrar
31 March 2022
Treevale Limited Directors Report Registrar
The Directors present their report and the accounts for the year ended 31 March 2022.
Principal activities
The principal activity of the company during the year under review was running a residential home .
Directors
The Directors who served at any time during the year were as follows:
J.B. Kirkby
S.S. Kirkby
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
S.S. Kirkby
Director
16 August 2022
Treevale Limited Balance Sheet Registrar
at
31 March 2022
Company No.
02174108
Notes
2022
2021
£
£
Fixed assets
Tangible assets
4
133,091140,220
133,091140,220
Current assets
Debtors
5
201,101239,401
Cash at bank and in hand
151,80168,386
352,902307,787
Creditors: Amount falling due within one year
6
(152,534)
(184,945)
Net current assets
200,368122,842
Total assets less current liabilities
333,459263,062
Net assets
333,459263,062
Capital and reserves
Called up share capital
100100
Profit and loss account
7
333,359262,962
Total equity
333,459263,062
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 March 2022 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 16 August 2022
And signed on its behalf by:
S.S. Kirkby
Director
16 August 2022
Treevale Limited Notes to the Accounts Registrar
for the year ended 31 March 2022
1
General information
Its registered number is: 02174108
Its registered office is:
3rd Floor, 1 Temple Square
24 Dale Street
Liverpool
L2 5RL
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018) and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover represents amounts receivable from resident fees
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Freehold buildings
2% Straight line
Motor vehicles
25% Straight line
Furniture, fittings and equipment
20% Straight line
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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Freehold investment property
Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Defined contribution pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2022
2021
Number
Number
The average monthly number of employees (including directors) during the year was:
3641
4
Tangible fixed assets
Land and buildings
Fixtures, fittings and equipment
Total
£
£
£
Cost or revaluation
At 1 April 2021
356,42552,431408,856
At 31 March 2022
356,42552,431408,856
Depreciation
At 1 April 2021
216,20552,431268,636
Charge for the year
7,129-7,129
At 31 March 2022
223,33452,431275,765
Net book values
At 31 March 2022
133,091-133,091
At 31 March 2021
140,220-140,220
5
Debtors
2022
2021
£
£
Trade debtors
42,53831,565
Other debtors
155,232202,012
Prepayments and accrued income
3,3315,824
201,101239,401
6
Creditors:
amounts falling due within one year
2022
2021
£
£
Trade creditors
7,3958,309
Corporation tax
32,25912,062
Other taxes and social security
8,0127,020
Loans from directors
16,80060,800
Other creditors
85610,359
Accruals and deferred income
87,21286,395
152,534184,945
7
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
8
Related party disclosures
2022
2021
Transactions with related parties
£
£
Name of related party
Alinbrook Limited
Description of relationship between the parties
A company controlled by Mr S.S Kirkby
Description of transaction and general amounts involved
Interest payable charged at 2% above the bank base rate £772 (2021 £20)
Amount due from/(to) the related party
(51,234)
(6,462)
Name of related party
E and G Estates Limited
Description of relationship between the parties
A company controlled by Mr S.S Kirkby children
Description of transaction and general amounts involved
Interest receivable charged at 2% above the bank base rate £4,454 (2021 £2,012)
Amount due from/(to) the related party
206,466202,012
Name of related party
S.S. Kirkby
Description of relationship between the parties
Director
Description of transaction and general amounts involved
Directors loan account
Amount due from/(to) the related party
(16,800)
(60,800)
Provision for doubtful debts due from the related party
-
-
Amounts written off in the period in respect of debts from/(to) the related party
-
-
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