Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04140054 Mr Jonathan Steward Mrs Carol Steward Mrs Carol Steward Mr J. & Mrs C. Steward true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04140054 2024-03-31 04140054 2025-03-31 04140054 2024-04-01 2025-03-31 04140054 frs-core:CurrentFinancialInstruments 2025-03-31 04140054 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 04140054 frs-core:FurnitureFittings 2025-03-31 04140054 frs-core:FurnitureFittings 2024-04-01 2025-03-31 04140054 frs-core:FurnitureFittings 2024-03-31 04140054 frs-core:NetGoodwill 2025-03-31 04140054 frs-core:NetGoodwill 2024-04-01 2025-03-31 04140054 frs-core:NetGoodwill 2024-03-31 04140054 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 04140054 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04140054 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 04140054 frs-core:OtherResidualIntangibleAssets 2025-03-31 04140054 frs-core:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 04140054 frs-core:OtherResidualIntangibleAssets 2024-03-31 04140054 frs-core:PlantMachinery 2025-03-31 04140054 frs-core:PlantMachinery 2024-04-01 2025-03-31 04140054 frs-core:PlantMachinery 2024-03-31 04140054 frs-core:WithinOneYear 2025-03-31 04140054 frs-core:CapitalRedemptionReserve 2025-03-31 04140054 frs-core:ShareCapital 2025-03-31 04140054 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04140054 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04140054 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04140054 frs-bus:SmallEntities 2024-04-01 2025-03-31 04140054 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04140054 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04140054 1 2024-04-01 2025-03-31 04140054 frs-bus:Director1 2024-04-01 2025-03-31 04140054 frs-bus:Director2 2024-04-01 2025-03-31 04140054 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 04140054 frs-core:CurrentFinancialInstruments 1 2025-03-31 04140054 frs-countries:EnglandWales 2024-04-01 2025-03-31 04140054 2023-03-31 04140054 2024-03-31 04140054 2023-04-01 2024-03-31 04140054 frs-core:CurrentFinancialInstruments 2024-03-31 04140054 frs-core:BetweenOneFiveYears 2024-03-31 04140054 frs-core:PlantMachinery 2023-04-01 2024-03-31 04140054 frs-core:WithinOneYear 2024-03-31 04140054 frs-core:CapitalRedemptionReserve 2024-03-31 04140054 frs-core:ShareCapital 2024-03-31 04140054 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 04140054 frs-core:CurrentFinancialInstruments 1 2024-03-31 04140054 frs-core:CurrentFinancialInstruments 2 2024-03-31
Registered number: 04140054
Tree Fella Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
MSB Rayleigh
MSB House
35 Websters Way
Rayleigh
Essex
SS6 8JQ
Tree Fella Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Tree Fella Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 04140054

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 967 |  | 1,167
Tangible Assets | 5 |  | 715,067 |  | 639,851
|  |  | 716,034 |  | 641,018
CURRENT ASSETS
Stocks | 6 | 7,000 |  | 7,000 |
Debtors | 7 | 339,458 |  | 466,292 |
Cash at bank and in hand |  | 332,335 |  | 289,976 |
|  | 678,793 |  | 763,268 |
Creditors: Amounts Falling Due Within One Year | 8 | (230,272 ) |  | (239,160 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 448,521 |  | 524,108
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,164,555 |  | 1,165,126
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (151,816 ) |  | (132,913 )
NET ASSETS |  |  | 1,012,739 |  | 1,032,213
CAPITAL AND RESERVES
Called up share capital | 10 |  | 60,000 |  | 60,000
Capital redemption reserve |  |  | 152,846 |  | 152,846
Profit and Loss Account |  |  | 799,893 |  | 819,367
SHAREHOLDERS' FUNDS |  |  | 1,012,739 |  | 1,032,213

Page 1
Page 2
Tree Fella Limited
Balance Sheet (continued)
As At 31 March 2025
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.
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 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

Mr Jonathan Steward Director
10/10/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Tree Fella Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Tree Fella Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04140054 . The registered office is Stewards Yard, Wakering Road, Shoeburyness, Essex, SS3 9TR.
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets comprise of cherished number plates. They are amortised to profit and loss account over its estimated economic life of 10 years.
2.5. 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:

Improvements to leasehold property | 2% Straight Line
Plant & Machinery | 25% Reducing Balance
Fixtures & Fittings | 20% Reducing Balance

2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
Tree Fella Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.8. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 38 (2024: 36)
38 36
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 77,000 | 2,000 | 79,000
As at 31 March 2025 | 77,000 | 2,000 | 79,000
Amortisation
As at 1 April 2024 | 77,000 | 833 | 77,833
Provided during the period | - | 200 | 200
As at 31 March 2025 | 77,000 | 1,033 | 78,033
Net Book Value
As at 31 March 2025 | - | 967 | 967
As at 1 April 2024 | - | 1,167 | 1,167

Page 4
Page 5
Tree Fella Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Tangible Assets

| Land & Property
--- | ---
| Improvements to leasehold property | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 April 2024 | 167,366 | 2,340,898 | 259,975 | 2,768,239
Additions | 2,519 | 264,554 | 9,651 | 276,724
Disposals | - | (169,447 ) | - | (169,447 )
As at 31 March 2025 | 169,885 | 2,436,005 | 269,626 | 2,875,516
Depreciation
As at 1 April 2024 | 59,167 | 1,920,465 | 148,756 | 2,128,388
Provided during the period | 2,914 | 170,190 | 24,174 | 197,278
Disposals | - | (165,217 ) | - | (165,217 )
As at 31 March 2025 | 62,081 | 1,925,438 | 172,930 | 2,160,449
Net Book Value
As at 31 March 2025 | 107,804 | 510,567 | 96,696 | 715,067
As at 1 April 2024 | 108,199 | 420,433 | 111,219 | 639,851

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Plant & Machinery | - |  | 64,347

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 7,000 |  | 7,000

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 303,227 |  | 356,368
Prepayments and accrued income | 34,562 |  | 44,681
Other debtors | 1,653 |  | 65,243
Corporation tax repayable | 16 |  | -
| 339,458 |  | 466,292

Page 5
Page 6
Tree Fella Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 15,221
Trade creditors | 58,113 |  | 49,937
Corporation tax | - |  | 35,988
Other taxes and social security | 26,430 |  | 1,167
VAT | 122,745 |  | 99,882
Other creditors - Credit card | 13,337 |  | 12,028
Other creditors - Other | - |  | 370
Accruals and deferred income | 5,770 |  | 12,295
Directors' loan accounts | 12 |  | 12
Amounts owed to associates | 3,865 |  | 12,260
| 230,272 |  | 239,160

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 15,221
Later than one year and not later than five years | - |  | -
| - |  | 15,221
| - |  | 15,221

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 60,000 |  | 60,000

11. Related Party Transactions
Mr J. and Mrs C. StewardDirectors and shareholdersRent paid £30,000 (2024: £30,000)

Mr J. and Mrs C. Steward

Directors and shareholders

Rent paid £30,000 (2024: £30,000)

As at 31st March 2024 there was a loan balance (creditor) of £3,865 (2024 : £12,260) with Tree Fella Holdings Ltd, a company in which Mr J. and Mrs C. Steward are directors and shareholders.
12. Ultimate Controlling Party
The company's ultimate controlling party is Mr J. & Mrs C. Steward by virtue of their ownership of 100% of the issued share capital in the company.
Page 6