1 April 2024 false No description of principal activity Taxfiler 2024.6 OC416572business:LimitedLiabilityPartnershipLLP2024-04-012025-03-31 OC4165722024-03-31 OC4165722024-04-012025-03-31 OC416572business:AuditExemptWithAccountantsReport2024-04-012025-03-31 OC416572business:FilletedAccounts2024-04-012025-03-31 OC4165722025-03-31 OC416572business:PartnerLLP12024-04-012025-03-31 OC416572business:PartnerLLP22024-04-012025-03-31 OC416572business:RegisteredOffice2024-04-012025-03-31 OC4165722024-03-31 OC416572core:WithinOneYear2025-03-31 OC416572core:WithinOneYear2024-03-31 OC416572core:ShareCapital2025-03-31 OC416572core:ShareCapital2024-03-31 OC416572business:SmallEntities2024-04-012025-03-31 OC416572countries:EnglandWales2024-04-012025-03-31 OC416572core:PlantMachinery2024-03-31 OC416572core:MotorVehicles2024-03-31 OC416572core:FurnitureFittings2024-03-31 OC416572core:ComputerEquipment2024-03-31 OC416572core:PlantMachinery2024-04-012025-03-31 OC416572core:MotorVehicles2024-04-012025-03-31 OC416572core:FurnitureFittings2024-04-012025-03-31 OC416572core:ComputerEquipment2024-04-012025-03-31 OC416572core:PlantMachinery2025-03-31 OC416572core:MotorVehicles2025-03-31 OC416572core:FurnitureFittings2025-03-31 OC416572core:ComputerEquipment2025-03-31 OC4165722023-04-012024-03-31 iso4217:GBP xbrli:pure
Registered No. OC416572 (England and Wales)
Treetops Construction LLP Unaudited accounts for the year ended 31 March 2025
Treetops Construction LLP LLP Information for the year ended 31 March 2025
Designated members
Mr Christopher Corden
Mrs Rebecca Corden
Registered Number
OC416572 (England and Wales)
Registered Office
Treetops Powder Mills Leigh Kent TN11 9AR
Accountants
Clearview Accounting Solutions Limited 1 Fir Tree Close Hildenborough Kent TN11 9EQ
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Treetops Construction LLP Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
2,664 
Current assets
Debtors
- 
520 
Cash at bank and in hand
- 
7,958 
- 
8,478 
Creditors: amounts falling due within one year
- 
(6,024)
Net current assets
- 
2,454 
Net assets attributable to members
- 
5,118 
Represented by:
Loans and other debts due to members
(9,882)
Members' other interests
Members' capital classified as equity
- 
15,000 
5,118 
Total members' interests
Loans and other debts due to members
(9,882)
Members' other interests
- 
15,000 
5,118 
For the year ending 31 March 2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 31 May 2025.
Mr Christopher Corden Designated member Limited Liability Partnership Registration No. OC416572
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Treetops Construction LLP Notes to the Accounts for the year ended 31 March 2025
1
Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: Assets purchased before 1 April 2020 - 25% reducing balance basis Assets purchased on or after 1 April 2020 - 25% straight line basis
Stock and work in progress
Stock is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. With regards contracts for services, where the substance of a contract is that the contractual obligations are performed gradually over time, revenue is recognised as contract activity progresses to reflect the partial performance of the contractual obligations. The amount of revenue included reflects the accrual of the right to consideration as contract activity progresses by reference to the value of the work performed,
Leased assets
Where the LLP enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a 'finance lease'. The asset is recorded in the balance sheet as a tangible fixed asset and is depreciated over its estimated useful life or the term of the lease, whichever is shorter. Future instalments under such leases, net of finance charges, are included within creditors. Rentals payable are apportioned between the finance element, which is charged to the profit and loss account, and the capital element which reduces the outstanding obligation for future instalments. All other leases are accounted for as 'operating leases' and the rental charges are charged to the profit and loss account on a straight line basis over the life of the lease.
Post Balance Sheet Event
The LLP ceased trading during the year and an application to strike it off was made after the year end
2
Statutory information
Treetops Construction LLP is a limited liability partnership, incorporated in England and Wales, registration number OC416572. Its registered office is Treetops, Powder Mills, Leigh, Kent, TN11 9AR.
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Treetops Construction LLP Notes to the Accounts for the year ended 31 March 2025
3
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
5,387 
14,500 
29 
249 
20,165 
Disposals
(5,387)
(14,500)
(29)
(249)
(20,165)
At 31 March 2025
- 
- 
- 
- 
- 
Depreciation
At 1 April 2024
4,662 
12,564 
25 
250 
17,501 
On disposals
(4,662)
(12,564)
(25)
(250)
(17,501)
At 31 March 2025
- 
- 
- 
- 
- 
Net book value
At 31 March 2025
- 
- 
- 
- 
- 
At 31 March 2024
725 
1,936 
4 
(1)
2,664 
4
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security costs
- 
2,967 
Accruals
- 
3,057 
- 
6,024 
5
Loans and other debts due to members
2025 
2024 
£ 
£ 
Amounts due to members in respect of profits
(9,882)
Amounts falling due within one year
(9,882)
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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