ACCOUNTS - Final Accounts preparation

Registered number: 10790475

TREEANGLE PRODUCTS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

TREEANGLE PRODUCTS LIMITED

CONTENTS

	Page
Accountants' report	1
Balance sheet	2
Notes to the financial statements	3 - 4

TREEANGLE PRODUCTS LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF TREEANGLE PRODUCTS LIMITED
FOR THE YEAR ENDED 31 JANUARY 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 Treeangle Products Limited for the year ended 31 January 2025 which comprise the Balance sheet 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 https://www.icaew.com /regulation.

This report is made solely to the Board of directors of Treeangle Products Limited, as a body, in accordance with the terms of our engagement letter dated 6 June 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Treeangle Products Limited and state those matters that we have agreed to state to the Board of directors of Treeangle Products Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Treeangle Products Limited and its Board of directors, as a body, for our work or for this report.

It is your duty to ensure that Treeangle Products Limited 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 loss of Treeangle Products Limited. You consider that Treeangle Products Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Treeangle Products 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 financial statements.

BAGINSKY COHEN

CHARTERED ACCOUNTANTS

930 HIGH ROAD

LONDON

N12 9RT

27 November 2025

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TREEANGLE PRODUCTS LIMITED

REGISTERED NUMBER: 10790475

BALANCE SHEET

AS AT 31 JANUARY 2025

	2025	2025	2024	2024
Note	£	£	£	£


CURRENT ASSETS
Stocks		-		3,220
Cash at bank and in hand	4	-		7
		-		3,227
Creditors: amounts falling due within one year	5	(6,202)		(82,630)
NET CURRENT LIABILITIES			(6,202)		(79,403)

NET LIABILITIES			(6,202)		(79,403)

CAPITAL AND RESERVES
Called up share capital	100	100
Profit and loss account	(6,302)	(79,503)
	(6,202)	(79,403)

For the year ended 31 January 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 directors acknowledge their 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 on 27 November 2025.

P FRIEDLANDER

Director

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TREEANGLE PRODUCTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

1.	GENERAL INFORMATION

Treeangle Products Limited (the "Company") is a social enterprise working in unison with the registered charities The Treeangle Foundation (UK) and Foundation of Biospheric Activities (Argentina) to create loose tea and related products from an ecological reserve in Central Argentina.
All of the Company's profits are covenanted to its parent entity The Treeangle Foundation (see note 6) and fund the reforestation of areas such as the Champaqui Mountain in Central Argentina.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

2.2

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.

2.3

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.	JUDGMENTS IN APPLYING ACCOUNTING POLICIES AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In the application of the company's accounting policies, which are described in note 2, management is required to make judgments, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised affects only that period or in the period of the revision affects both current and future periods.

4.	CASH AND CASH EQUIVALENTS
		2025	2024
		£	£

	Cash at bank and in hand	-	7

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TREEANGLE PRODUCTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

5.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2025	2024
		£	£

Trade creditors	-	960
Amounts owed to group undertakings	-	76,904
Other taxation and social security	-	85
Director's loan account	3,850	3,471
Accruals and deferred income	2,352	1,210
	6,202	82,630

6.	CONTROLLING PARTY

The Company's immediate and ultimate parent is The Treeangle Foundation, a charity registered in England and Wales (registration number 1151933).
Copies of The Treeangle Foundation's financial statements can be obtained from the Charity Commission website.
During the year the parent charity forgave an intercompany loan of £80,341. The loan was originally advanced to provide working capital to the subsidiary. The write-off is treated as a capital contribution from the parent and is recognised directly in equity in accordance with FRS 102.

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