Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 1 true No description of principal activity 2024-04-01 false 1 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12933771 2024-04-01 2025-03-31 12933771 2023-04-01 2024-03-31 12933771 2025-03-31 12933771 2024-03-31 12933771 c:Director1 2024-04-01 2025-03-31 12933771 d:CurrentFinancialInstruments 2025-03-31 12933771 d:CurrentFinancialInstruments 2024-03-31 12933771 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 12933771 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 12933771 d:ShareCapital 2025-03-31 12933771 d:ShareCapital 2024-03-31 12933771 d:RetainedEarningsAccumulatedLosses 2025-03-31 12933771 d:RetainedEarningsAccumulatedLosses 2024-03-31 12933771 c:FRS102 2024-04-01 2025-03-31 12933771 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12933771 c:FullAccounts 2024-04-01 2025-03-31 12933771 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12933771 2 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 12933771 GREEN TREE COLLECTIVE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
GREEN TREE COLLECTIVE LIMITED REGISTERED NUMBER: 12933771 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | - |  | 1,125 |
Cash at bank and in hand | 5 | 4,046 |  | 186 |
|  | 4,046 |  | 1,311 |
Creditors: amounts falling due within one year | 6 | (32,620) |  | (33,583) |
Net current liabilities |  |  | (28,574) |  | (32,272)
Total assets less current liabilities |  |  | (28,574) |  | (32,272)
Net liabilities |  |  | (28,574) |  | (32,272)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (28,674) |  | (32,372)
|  |  | (28,574) |  | (32,272)
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GREEN TREE COLLECTIVE LIMITED REGISTERED NUMBER: 12933771 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
C M De Lange
Director
Date: 27 October 2025
The notes on pages 3 to 5 form part of these financial statements. Page 2
GREEN TREE COLLECTIVE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Green Tree Collective Limited is a private company, limited by shares, incorporated in the United Kingdom and registered in England and Wales. The company's registered office address is 101 New Cavendish Street, 1st Floor South. London, W1W 6XH. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Going concern
IIn assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results and the solvency of the company. Given that the company is in a net deficit position the director has obtained assurance from its beneficial owner to continue to provide adequate funds to meet its obligations and not to demand repayment of any funds due to them, until the company is in a financial position to do so. As a result, the director considers it appropriate to prepare the financial statements on a going concern basis.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
GREEN TREE COLLECTIVE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.4 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.5 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.6 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.7 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 4
GREEN TREE COLLECTIVE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 1,125
|  | - | 1,125
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 4,046 | 186
| Less: bank overdrafts | - | (6,854)
|  | 4,046 | (6,668)
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | - | 6,854
| Trade creditors | 7,614 | 8,133
| Other taxation and social security | 441 | 744
| Other creditors | 23,065 | 16,352
| Accruals and deferred income | 1,500 | 1,500
|  | 32,620 | 33,583
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