Treetekk Ltd Company accounts

COMPANY REGISTRATION NUMBER: 11294942

Treetekk Ltd

Unaudited Financial Statements

31 March 2025

Treetekk Ltd

Financial Statements

Year ended 31 March 2025

Contents	Page

Director's report	1

Statement of income and retained earnings	2

Statement of financial position	3

Notes to the financial statements	5

The following pages do not form part of the financial statements

Chartered accountants and business advisers report to the director on the preparation of the unaudited statutory financial statements	10

Treetekk Ltd

Director's Report

Year ended 31 March 2025

The director presents his report and the unaudited financial statements of the company for the year ended 31 March 2025 .

Director

The director who served the company during the year was as follows:

Mr O D Smith

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 13 September 2025 and signed on behalf of the board by:

Mr O D Smith
Director

Registered office:

14 Epsom Way

Wrexham

Wales

LL13 0LZ

Treetekk Ltd

Statement of Income and Retained Earnings

Year ended 31 March 2025

	2025	2024
Note	£	£
Turnover	205,405	163,486

Cost of sales	81,349	81,200
	---------	---------
Gross profit	124,056	82,286

Administrative expenses	49,791	38,954
	---------	--------
Operating profit	74,265	43,332

Other interest receivable and similar income		233	237
Interest payable and similar expenses		1,439	1,064
		---------	--------
Profit before taxation	5	73,059	42,505

Tax on profit	18,036	8,076
	--------	--------
Profit for the financial year and total comprehensive income	55,023	34,429
	--------	--------

Dividends paid and payable	( 32,000)	( 12,000)

Retained earnings at the start of the year	59,512	37,083
	--------	--------
Retained earnings at the end of the year	82,535	59,512
	--------	--------

All the activities of the company are from continuing operations.

Treetekk Ltd

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	6	68,036	46,986

Current assets

Debtors	7	39,286	54,425
Cash at bank and in hand		50,278	8,820
		--------	--------
		89,564	63,245

Creditors: amounts falling due within one year	8	23,151	20,851
		--------	--------
Net current assets		66,413	42,394
		---------	--------
Total assets less current liabilities		134,449	89,380

Creditors: amounts falling due after more than one year	9	35,161	21,178

Provisions	16,752	8,689
	---------	--------
Net assets	82,536	59,513
	---------	--------

Capital and reserves

Called up share capital	1	1
Profit and loss account	82,535	59,512
	--------	--------
Shareholder funds	82,536	59,513
	--------	--------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Treetekk Ltd

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 13 September 2025 , and are signed on behalf of the board by:

Mr O D Smith
Director

Company registration number: 11294942

Treetekk Ltd

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 14 Epsom Way, Wrexham, LL13 0LZ, Wales.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	15% reducing balance
Motor vehicles	-	10% reducing balance

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

The following assets and liabilities within the accounts are classified as financial instruments - trade debtors, trande creditors and directors loans. Director loans (being repyable upon demand), trade debtors and trade creditors, are measured at the undiscounted amount of cash or other consideration expected to be paid or received. Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If such evidence is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Profit before taxation

Profit before taxation is stated after charging:

	2025	2024
	£	£
Depreciation of tangible assets	9,409	7,266
	-------	-------

6. Tangible assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
At 1 April 2024	46,093	26,435	72,528
Additions	2,152	28,454	30,606
Disposals	( 332)	–	( 332)
	--------	--------	---------
At 31 March 2025	47,913	54,889	102,802
	--------	--------	---------
Depreciation
At 1 April 2024	14,802	10,740	25,542
Charge for the year	4,994	4,415	9,409
Disposals	( 185)	–	( 185)
	--------	--------	---------
At 31 March 2025	19,611	15,155	34,766
	--------	--------	---------
Carrying amount
At 31 March 2025	28,302	39,734	68,036
	--------	--------	---------
At 31 March 2024	31,291	15,695	46,986
	--------	--------	---------

7. Debtors

	2025	2024
	£	£
Trade debtors	12,136	33,736
Other debtors	27,150	20,689
	--------	--------
	39,286	54,425
	--------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	93	–
Social security and other taxes	9,973	11,737
Other creditors	13,085	9,114
	--------	--------
	23,151	20,851
	--------	--------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	35,161	21,178
	--------	--------

10. Director's advances, credits and guarantees

The director operated a loan account with the company in the year, the opening balance of which was £1,601 (2024 £4,225) and the closing balance at the year end was £1,195 in credit (2024 £1,601 in credit). The loan is interest free and repayable upon demand.

11. Related party transactions

No other transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 102 section 33 other than the operation of a directors' loan account. The balance on this account is disclosed in the notes.

Treetekk Ltd

Management Information

Year ended 31 March 2025

The following pages do not form part of the financial statements.

Treetekk Ltd

Chartered Accountants and Business Advisers Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Treetekk Ltd

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Treetekk Ltd for the year ended 31 March 2025, which comprise the statement of income and retained earnings, statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of Treetekk Ltd in accordance with the terms of our engagement letter dated 22 April 2019. Our work has been undertaken solely to prepare for your approval the financial statements of Treetekk Ltd and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Treetekk Ltd and its director for our work or for this report.

It is your duty to ensure that Treetekk Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Treetekk Ltd. You consider that Treetekk Ltd 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 financial statements of Treetekk Ltd. 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 financial statements.

BRUCE ROBERTS & CO LIMITED Chartered Accountants and Business Advisers

Unit 10, Edison Court Ellice Way Wrexham Technology Park Wrexham LL13 7YT

16 September 2025