Acorah Software Products - Accounts Production 16.4.660 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 13340205 Ms Sarah Dodd Mrs Dominique Elliott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13340205 2023-10-31 13340205 2024-10-31 13340205 2023-11-01 2024-10-31 13340205 frs-core:CurrentFinancialInstruments 2024-10-31 13340205 frs-core:PlantMachinery 2024-10-31 13340205 frs-core:PlantMachinery 2023-11-01 2024-10-31 13340205 frs-core:PlantMachinery 2023-10-31 13340205 frs-core:ShareCapital 2024-10-31 13340205 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 13340205 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 13340205 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 13340205 frs-bus:SmallEntities 2023-11-01 2024-10-31 13340205 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 13340205 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 13340205 frs-bus:Director1 2023-11-01 2024-10-31 13340205 frs-bus:CompanySecretary1 2023-11-01 2024-10-31 13340205 frs-countries:EnglandWales 2023-11-01 2024-10-31 13340205 2022-10-31 13340205 2023-10-31 13340205 2022-11-01 2023-10-31 13340205 frs-core:CurrentFinancialInstruments 2023-10-31 13340205 frs-core:ShareCapital 2023-10-31 13340205 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 13340205
Tree Law Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13340205
2024 2023
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,875 520
2,875 520
CURRENT ASSETS
Stocks 5 1,520 2,865
Debtors 6 31,138 17,633
Cash at bank and in hand 30,777 2,551
63,435 23,049
Creditors: Amounts Falling Due Within One Year 7 (23,470 ) (28,664 )
NET CURRENT ASSETS (LIABILITIES) 39,965 (5,615 )
TOTAL ASSETS LESS CURRENT LIABILITIES 42,840 (5,095 )
NET ASSETS/(LIABILITIES) 42,840 (5,095 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 42,838 (5,097 )
SHAREHOLDERS' FUNDS 42,840 (5,095)
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Ms Sarah Dodd
Director
11 July 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Tree Law Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13340205 . The registered office is 13 Greenmeadow Way, Rhoose, Barry, CF62 3FH.
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 represents the fair value of services provided during the year on client assignments.  Fair value reflects the amounts expected to be recoverable form clients based on time spend and exclude VAT.
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:
Plant & Machinery 20% Reducing Balance
2.4. Stocks and Work in Progress
Work in Progress relates to unbilled income on individual client assignments and is included in current assets.  Excluding VAT.
2.5. 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 statement of comprehensive income 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 November 2023 906
Additions 2,538
As at 31 October 2024 3,444
Depreciation
As at 1 November 2023 386
Provided during the period 183
As at 31 October 2024 569
Net Book Value
As at 31 October 2024 2,875
As at 1 November 2023 520
5. Stocks
2024 2023
as restated
£ £
Work in progress 1,520 2,865
6. Debtors
2024 2023
as restated
£ £
Due within one year
Trade debtors 23,935 14,593
Amounts recoverable on contracts 3,465 646
Other debtors 3,738 2,394
31,138 17,633
7. Creditors: Amounts Falling Due Within One Year
2024 2023
as restated
£ £
Trade creditors 1,153 2,079
Other creditors 3,864 22,648
Taxation and social security 18,453 3,937
23,470 28,664
8. Share Capital
2024 2023
as restated
£ £
Allotted, Called up and fully paid 2 2
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