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Company Registration No. 08954668 (England and Wales)
Treeline Consultancy Services Ltd Unaudited accounts for the year ended 31 March 2025
Treeline Consultancy Services Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Treeline Consultancy Services Ltd Company Information for the year ended 31 March 2025
Director
M P Gillespie
Company Number
08954668 (England and Wales)
Registered Office
Unit 4R Pepper Road Hazel Grove Stockport Cheshire SK7 5BW
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Treeline Consultancy Services Ltd Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
24,222
32,296
Current assets
Debtors
5
126,643
136,313
Cash at bank and in hand
22,521
17,653
149,164
153,966
Creditors: amounts falling due within one year
6
(47,560)
(29,437)
Net current assets
101,604
124,529
Total assets less current liabilities
125,826
156,825
Creditors: amounts falling due after more than one year
7
(25,987)
(31,297)
Net assets
99,839
125,528
Capital and reserves
Called up share capital
100
100
Profit and loss account
99,739
125,428
Shareholders' funds
99,839
125,528
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 September 2025 and were signed on its behalf by
M P Gillespie Director Company Registration No. 08954668
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Treeline Consultancy Services Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Treeline Consultancy Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 08954668. The registered office is Unit 4R Pepper Road, Hazel Grove, Stockport, Cheshire, SK7 5BW.
2
Compliance with accounting standards
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
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.
Income tax
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.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
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Treeline Consultancy Services Ltd Notes to the Accounts for the year ended 31 March 2025
Tangible fixed assets and depreciation
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 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:
Motor vehicles
25% reducing balance
Computer equipment
33% straight line
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.
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Treeline Consultancy Services Ltd Notes to the Accounts for the year ended 31 March 2025
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Motor vehicles
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 April 2024
43,061
993
44,054
At 31 March 2025
43,061
993
44,054
Depreciation
At 1 April 2024
10,765
993
11,758
Charge for the year
8,074
-
8,074
At 31 March 2025
18,839
993
19,832
Net book value
At 31 March 2025
24,222
-
24,222
At 31 March 2024
32,296
-
32,296
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Treeline Consultancy Services Ltd Notes to the Accounts for the year ended 31 March 2025
2025
2024
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
24,222
32,296
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
66,567
12,776
Other debtors
60,076
123,537
126,643
136,313
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
28,096
14,579
Taxes and social security
13,192
8,537
Other creditors
6,272
6,321
47,560
29,437
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
25,987
31,297
8
Operating lease commitments
2025
2024
£
£
At 31 March 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
7,224
7,224
Later than one year and not later than five years
4,214
11,438
11,438
18,662
9
Loans to directors
Included in other creditors are loans from the director, Mr M P Gillespie, of £126 (2024: £43). These loans are interest free and repayable on demand.
10
Transactions with related parties
Gingers Spark Ltd A company in which Mr Gillespie is a shareholder and director. Amount due from related party at 31.03.25 £43,699 (31.03.24 £117,303). During the period an intercompany balance of £40,000 was written off.
11
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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