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Company registration number: 07345719
Treacle (London) Limited
Unaudited filleted financial statements
31 August 2025
Treacle (London) Limited
Contents
Directors and other information
Statement of financial position
Notes to the financial statements
Treacle (London) Limited
Directors and other information

| Directors | Mrs Lisa Lai Sheung Lam
|  | Mr Wai Keung Lam
| Company number | 07345719
| Registered office | 5 Underwood Street
|  | London
|  | N1 7LY

Treacle (London) Limited
Statement of financial position
31 August 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 510,809 |  |  |  | 510,861 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 510,809 |  |  |  | 510,861
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 6 | 4,600 |  |  |  | 3,937 |  |
Cash at bank and in hand |  |  | 72,818 |  |  |  | 26,567 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 77,418 |  |  |  | 30,504 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 562,355) |  |  |  | ( 519,074) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 484,937) |  |  |  | ( 488,570)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 25,872 |  |  |  | 22,291
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 25,872 |  |  |  | 22,291
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  | 25,772 |  |  |  | 22,191
|  |  |  |  | _______ |  |  |  | _______
Shareholder funds |  |  |  |  | 25,872 |  |  |  | 22,291
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered 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'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 10 February 2026 , and are signed on behalf of the board by:
Mrs Lisa Lai Sheung Lam
Director
Company registration number: 07345719
Treacle (London) Limited
Notes to the financial statements
Year ended 31 August 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 5 Underwood Street, London, N1 7LY.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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.
No provision for deferred taxation has been provided for in the financial statements, due to the amount not being material.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
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:

| Freehold property | - | No depreciation |
| Fittings fixtures and equipment | - | 25 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Investment property
Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
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.
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
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible assets

|  | Freehold property | Fixtures, fittings and equipment | Total |  |  |  |
|  | £ | £ | £ |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 September 2024 and 31 August 2025 | 510,652 | 1,567 | 512,219 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 September 2024 | - | 1,358 | 1,358 |  |  |  |
| Charge for the year | - | 52 | 52 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 31 August 2025 | - | 1,410 | 1,410 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 August 2025 | 510,652 | 157 | 510,809 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 31 August 2024 | 510,652 | 209 | 510,861 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |

Investment property
Included within the above is investment property measured at fair value as follows:

|  | £
| At 1 September 2024 and 31 August 2025 | 510,652
|  | _______

6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Other debtors |  | 4,600 | 3,937
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Corporation tax |  | 4,512 | 1,846
| Other creditors |  | 557,843 | 517,228
|  |  | _______ | _______
|  |  | 562,355 | 519,074
|  |  | _______ | _______

8. Directors advances, credits and guarantees

| During the year the directors entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Mrs Lisa Lai Sheung Lam | ( 516,028) | ( 24,005) | ( 540,033) |  |  |
|  | _______ | _______ | _______ |  |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Mrs Lisa Lai Sheung Lam | ( 513,830) | ( 2,198) | ( 516,028) |  |  |
|  | _______ | _______ | _______ |  |  |