2024-02-01 2025-01-31 2025-01-31 false 12452425 NEST TREEHOUSES LTD 2026-02-20 false iso4217:GBP xbrli:pure 12452425 2024-01-31 12452425 2025-01-31 12452425 2024-02-01 2025-01-31 12452425 2023-01-31 12452425 2024-01-31 12452425 2023-02-01 2024-01-31 12452425 bus:SmallEntities 2024-02-01 2025-01-31 12452425 bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 12452425 bus:FullAccounts 2024-02-01 2025-01-31 12452425 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 12452425 core:WithinOneYear 2025-01-31 12452425 core:AfterOneYear 2025-01-31 12452425 core:WithinOneYear 2024-01-31 12452425 core:AfterOneYear 2024-01-31 12452425 core:ShareCapital 2025-01-31 12452425 core:SharePremium 2025-01-31 12452425 core:RevaluationReserve 2025-01-31 12452425 core:OtherReservesSubtotal 2025-01-31 12452425 core:RetainedEarningsAccumulatedLosses 2025-01-31 12452425 core:ShareCapital 2024-01-31 12452425 core:SharePremium 2024-01-31 12452425 core:RevaluationReserve 2024-01-31 12452425 core:OtherReservesSubtotal 2024-01-31 12452425 core:RetainedEarningsAccumulatedLosses 2024-01-31 12452425 core:LandBuildings 2025-01-31 12452425 core:PlantMachinery 2025-01-31 12452425 core:Vehicles 2025-01-31 12452425 core:FurnitureFittings 2025-01-31 12452425 core:OfficeEquipment 2025-01-31 12452425 core:NetGoodwill 2025-01-31 12452425 core:IntangibleAssetsOtherThanGoodwill 2025-01-31 12452425 core:ListedExchangeTraded 2025-01-31 12452425 core:UnlistedNon-exchangeTraded 2025-01-31 12452425 core:LandBuildings 2024-01-31 12452425 core:PlantMachinery 2024-01-31 12452425 core:Vehicles 2024-01-31 12452425 core:FurnitureFittings 2024-01-31 12452425 core:OfficeEquipment 2024-01-31 12452425 core:NetGoodwill 2024-01-31 12452425 core:IntangibleAssetsOtherThanGoodwill 2024-01-31 12452425 core:ListedExchangeTraded 2024-01-31 12452425 core:UnlistedNon-exchangeTraded 2024-01-31 12452425 core:LandBuildings 2024-02-01 2025-01-31 12452425 core:PlantMachinery 2024-02-01 2025-01-31 12452425 core:Vehicles 2024-02-01 2025-01-31 12452425 core:FurnitureFittings 2024-02-01 2025-01-31 12452425 core:OfficeEquipment 2024-02-01 2025-01-31 12452425 core:NetGoodwill 2024-02-01 2025-01-31 12452425 core:IntangibleAssetsOtherThanGoodwill 2024-02-01 2025-01-31 12452425 core:ListedExchangeTraded 2024-02-01 2025-01-31 12452425 core:UnlistedNon-exchangeTraded 2024-02-01 2025-01-31 12452425 core:MoreThanFiveYears 2024-02-01 2025-01-31 12452425 core:Non-currentFinancialInstruments 2025-01-31 12452425 core:Non-currentFinancialInstruments 2024-01-31 12452425 dpl:CostSales 2024-02-01 2025-01-31 12452425 dpl:DistributionCosts 2024-02-01 2025-01-31 12452425 core:LandBuildings 2024-02-01 2025-01-31 12452425 core:PlantMachinery 2024-02-01 2025-01-31 12452425 core:Vehicles 2024-02-01 2025-01-31 12452425 core:FurnitureFittings 2024-02-01 2025-01-31 12452425 core:OfficeEquipment 2024-02-01 2025-01-31 12452425 dpl:AdministrativeExpenses 2024-02-01 2025-01-31 12452425 core:NetGoodwill 2024-02-01 2025-01-31 12452425 core:IntangibleAssetsOtherThanGoodwill 2024-02-01 2025-01-31 12452425 dpl:GroupUndertakings 2024-02-01 2025-01-31 12452425 dpl:ParticipatingInterests 2024-02-01 2025-01-31 12452425 dpl:GroupUndertakings core:ListedExchangeTraded 2024-02-01 2025-01-31 12452425 core:ListedExchangeTraded 2024-02-01 2025-01-31 12452425 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-02-01 2025-01-31 12452425 core:UnlistedNon-exchangeTraded 2024-02-01 2025-01-31 12452425 dpl:CostSales 2023-02-01 2024-01-31 12452425 dpl:DistributionCosts 2023-02-01 2024-01-31 12452425 core:LandBuildings 2023-02-01 2024-01-31 12452425 core:PlantMachinery 2023-02-01 2024-01-31 12452425 core:Vehicles 2023-02-01 2024-01-31 12452425 core:FurnitureFittings 2023-02-01 2024-01-31 12452425 core:OfficeEquipment 2023-02-01 2024-01-31 12452425 dpl:AdministrativeExpenses 2023-02-01 2024-01-31 12452425 core:NetGoodwill 2023-02-01 2024-01-31 12452425 core:IntangibleAssetsOtherThanGoodwill 2023-02-01 2024-01-31 12452425 dpl:GroupUndertakings 2023-02-01 2024-01-31 12452425 dpl:ParticipatingInterests 2023-02-01 2024-01-31 12452425 dpl:GroupUndertakings core:ListedExchangeTraded 2023-02-01 2024-01-31 12452425 core:ListedExchangeTraded 2023-02-01 2024-01-31 12452425 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-02-01 2024-01-31 12452425 core:UnlistedNon-exchangeTraded 2023-02-01 2024-01-31 12452425 core:NetGoodwill 2025-01-31 12452425 core:IntangibleAssetsOtherThanGoodwill 2025-01-31 12452425 core:LandBuildings 2025-01-31 12452425 core:PlantMachinery 2025-01-31 12452425 core:Vehicles 2025-01-31 12452425 core:FurnitureFittings 2025-01-31 12452425 core:OfficeEquipment 2025-01-31 12452425 core:AfterOneYear 2025-01-31 12452425 core:WithinOneYear 2025-01-31 12452425 core:ListedExchangeTraded 2025-01-31 12452425 core:UnlistedNon-exchangeTraded 2025-01-31 12452425 core:ShareCapital 2025-01-31 12452425 core:SharePremium 2025-01-31 12452425 core:RevaluationReserve 2025-01-31 12452425 core:OtherReservesSubtotal 2025-01-31 12452425 core:RetainedEarningsAccumulatedLosses 2025-01-31 12452425 core:NetGoodwill 2024-01-31 12452425 core:IntangibleAssetsOtherThanGoodwill 2024-01-31 12452425 core:LandBuildings 2024-01-31 12452425 core:PlantMachinery 2024-01-31 12452425 core:Vehicles 2024-01-31 12452425 core:FurnitureFittings 2024-01-31 12452425 core:OfficeEquipment 2024-01-31 12452425 core:AfterOneYear 2024-01-31 12452425 core:WithinOneYear 2024-01-31 12452425 core:ListedExchangeTraded 2024-01-31 12452425 core:UnlistedNon-exchangeTraded 2024-01-31 12452425 core:ShareCapital 2024-01-31 12452425 core:SharePremium 2024-01-31 12452425 core:RevaluationReserve 2024-01-31 12452425 core:OtherReservesSubtotal 2024-01-31 12452425 core:RetainedEarningsAccumulatedLosses 2024-01-31 12452425 core:NetGoodwill 2023-01-31 12452425 core:IntangibleAssetsOtherThanGoodwill 2023-01-31 12452425 core:LandBuildings 2023-01-31 12452425 core:PlantMachinery 2023-01-31 12452425 core:Vehicles 2023-01-31 12452425 core:FurnitureFittings 2023-01-31 12452425 core:OfficeEquipment 2023-01-31 12452425 core:AfterOneYear 2023-01-31 12452425 core:WithinOneYear 2023-01-31 12452425 core:ListedExchangeTraded 2023-01-31 12452425 core:UnlistedNon-exchangeTraded 2023-01-31 12452425 core:ShareCapital 2023-01-31 12452425 core:SharePremium 2023-01-31 12452425 core:RevaluationReserve 2023-01-31 12452425 core:OtherReservesSubtotal 2023-01-31 12452425 core:RetainedEarningsAccumulatedLosses 2023-01-31 12452425 core:AfterOneYear 2024-02-01 2025-01-31 12452425 core:WithinOneYear 2024-02-01 2025-01-31 12452425 core:Non-currentFinancialInstruments core:CostValuation 2024-02-01 2025-01-31 12452425 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-02-01 2025-01-31 12452425 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-02-01 2025-01-31 12452425 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-02-01 2025-01-31 12452425 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-02-01 2025-01-31 12452425 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-02-01 2025-01-31 12452425 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-02-01 2025-01-31 12452425 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-02-01 2025-01-31 12452425 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-02-01 2025-01-31 12452425 core:Non-currentFinancialInstruments core:CostValuation 2025-01-31 12452425 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-01-31 12452425 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-01-31 12452425 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-01-31 12452425 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-01-31 12452425 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-01-31 12452425 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-01-31 12452425 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-01-31 12452425 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-01-31 12452425 core:Non-currentFinancialInstruments core:CostValuation 2024-01-31 12452425 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-01-31 12452425 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-01-31 12452425 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-01-31 12452425 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-01-31 12452425 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-01-31 12452425 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-01-31 12452425 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-01-31 12452425 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-01-31 12452425 bus:Director1 2024-02-01 2025-01-31

NEST TREEHOUSES LTD

Registered Number
12452425
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

NEST TREEHOUSES LTD
Company Information
for the year from 1 February 2024 to 31 January 2025

Director | ELMHIRST, Tristan

Registered Address | 84 Crescent Drive North
| Brighton
| BN2 6SN

Registered Number | 12452425 (England and Wales)

NEST TREEHOUSES LTD
Statement of Financial Position
31 January 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 24,314 |  |  |  | 16,567
|  |  |  | 24,314 |  |  |  | 16,567
Current assets |  |  |  |  |  |  |  |
Debtors |  | 28,798 |  |  |  | - |  |
Cash at bank and on hand |  | 6,037 |  |  |  | 1,675 |  |
|  | 34,835 |  |  |  | 1,675 |  |
Creditors amounts falling due within one year | 4 | (81,200) |  |  |  | (66,529) |  |
Net current assets (liabilities) |  |  |  | (46,365) |  |  |  | (64,854)
Total assets less current liabilities |  |  |  | (22,051) |  |  |  | (48,287)
Provisions for liabilities | 5 |  |  | (4,620) |  |  |  | (1,035)
Net assets |  |  |  | (26,671) |  |  |  | (49,322)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | (26,771) |  |  |  | (49,422)
Shareholders' funds |  |  |  | (26,671) |  |  |  | (49,322)

- The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 20 February 2026, and are signed on its behalf by:
ELMHIRST, Tristan Director Registered Company No. 12452425

NEST TREEHOUSES LTD
Notes to the Financial Statements
for the year ended 31 January 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements are prepared under the historical cost convention and in compliance with FRS 102 Section 1A the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). There were no material departures from the reporting standard.

| Turnover policy
--- | ---
| 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.

| Current taxation
--- | ---
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred Tax 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 mount 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 if 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 form 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 relate 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.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 25 |  | -
| Fixtures and fittings | 25 |  | -
| Vehicles | - |  | 20

| Financial instruments
--- | ---
| The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 February 24 | 34,262 |  | - |  | 34,262
| Additions | 887 |  | 12,045 |  | 12,932
| At 31 January 25 | 35,149 |  | 12,045 |  | 47,194
| Depreciation and impairment
| At 01 February 24 | 17,695 |  | - |  | 17,695
| Charge for year | 4,383 |  | 802 |  | 5,185
| At 31 January 25 | 22,078 |  | 802 |  | 22,880
| Net book value
| At 31 January 25 | 13,071 |  | 11,243 |  | 24,314
| At 31 January 24 | 16,567 |  | - |  | 16,567

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 994 |  | 73
| Bank borrowings and overdrafts | 79,412 |  | 65,267
| Taxation and social security | 794 |  | 1,154
| Other creditors | - |  | 35
| Total | 81,200 |  | 66,529

5. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 4,620 |  | 1,035
| Total | 4,620 |  | 1,035

6. | Related party transactions
--- | ---
| The director's existing loan to the company is repayable on demand.