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Registration number: 01031521

Treetop Construction Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 October 2024

 

Treetop Construction Limited

Contents

Company Information

1

Accountants' Report

2

Balance Sheet

3 to 4

Notes to the Unaudited Financial Statements

5 to 8

 

Treetop Construction Limited

Company Information

Directors

Mrs Pamela Bower

Mrs Annette Barrett

Registered office

28 Terrapin Road
London
SW17 8QN

Accountants

A Ferguson Associates Ltd
Accountants and Business AdvisorsAlum House
5 Alum Chine Road
Bournemouth
Dorset
BH4 8DT

 

Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Treetop Construction Limited
for the Year Ended 31 October 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Treetop Construction Limited for the year ended 31 October 2024 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Accounting Technicians we are subject to its ethical and other professional requirements which are detailed at www.aat.org.uk.

This report is made solely to the Board of Directors of Treetop Construction Limited, as a body, in accordance with the terms of our engagement letter dated 13 December 2016. Our work has been undertaken solely to prepare for your approval the accounts of Treetop Construction Limited and state those matters that we have agreed to state to the Board of Directors of Treetop Construction Limited, as a body, in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Treetop Construction Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Treetop Construction Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Treetop Construction Limited. You consider that Treetop Construction Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Treetop Construction Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

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......................................

A Ferguson Associates Ltd
Accountants and Business Advisors
Alum House
5 Alum Chine Road
Bournemouth
Dorset
BH4 8DT

9 July 2025

 

Treetop Construction Limited

(Registration number: 01031521)
Balance Sheet as at 31 October 2024

Note

2024
£

2023
£

Fixed assets

 

Investment property

4

183,000

183,000

Current assets

 

Debtors

5

728

83

Cash at bank and in hand

 

7,486

8,258

 

8,214

8,341

Creditors: Amounts falling due within one year

6

(16,353)

(17,517)

Net current liabilities

 

(8,139)

(9,176)

Total assets less current liabilities

 

174,861

173,824

Provisions for liabilities

(28,445)

(28,445)

Net assets

 

146,416

145,379

Capital and reserves

 

Called up share capital

7

68

68

Other reserves

121,264

121,264

Retained earnings

25,084

24,047

Shareholders' funds

 

146,416

145,379

For the financial 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.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 9 July 2025 and signed on its behalf by:
 

 

Treetop Construction Limited

(Registration number: 01031521)
Balance Sheet as at 31 October 2024

.........................................
Mrs Pamela Bower
Director

.........................................
Mrs Annette Barrett
Director

 
     
 

Treetop Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
28 Terrapin Road
London
SW17 8QN

These financial statements were authorised for issue by the Board on 9 July 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the rental of investment properties in the ordinary course of the company’s activities. Turnover is shown as gross rents recieved.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Treetop Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

Treetop Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2023 - 0).

4

Investment properties

2024
£

At 1 November

183,000

At 31 October

183,000

The two investment properties were valued independently in January 2019 as follows:
Woolbridge road property £120,000 by Patrick Willis
Charminster road property £63,000 by Jestyn Coke
No material change deemed necessary to the fair values in the current year.

5

Debtors

Current

2024
£

2023
£

Prepayments

728

83

 

728

83

 

Treetop Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

6

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

8

10,608

10,608

Taxation and social security

 

243

567

Accruals and deferred income

 

1,754

1,761

Other creditors

 

3,748

4,581

 

16,353

17,517

7

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £1 each

68

68

68

68

       

8

Loans and borrowings

Current loans and borrowings

2024
£

2023
£

Other borrowings

10,608

10,608