2 01/10/2024 30/09/2025 2025-09-30 false false false false false false false true false false true false false false false false true false No description of principal activities is disclosed 2024-10-01 Sage Accounts Production 24.0 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP NI016964 2024-10-01 2025-09-30 NI016964 2025-09-30 NI016964 2024-09-30 NI016964 2023-10-01 2024-09-30 NI016964 2024-09-30 NI016964 2023-09-30 NI016964 bus:Director1 2024-10-01 2025-09-30 NI016964 core:LandBuildings core:OwnedOrFreeholdAssets 2025-09-30 NI016964 core:WithinOneYear 2025-09-30 NI016964 core:WithinOneYear 2024-09-30 NI016964 core:ShareCapital 2025-09-30 NI016964 core:ShareCapital 2024-09-30 NI016964 core:SharePremium 2025-09-30 NI016964 core:SharePremium 2024-09-30 NI016964 core:RevaluationReserve 2025-09-30 NI016964 core:RevaluationReserve 2024-09-30 NI016964 core:RetainedEarningsAccumulatedLosses 2025-09-30 NI016964 core:RetainedEarningsAccumulatedLosses 2024-09-30 NI016964 core:LandBuildings core:OwnedOrFreeholdAssets 2024-09-30 NI016964 bus:SmallEntities 2024-10-01 2025-09-30 NI016964 bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 NI016964 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 NI016964 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 NI016964 bus:FullAccounts 2024-10-01 2025-09-30 NI016964 1 2024-10-01 2025-09-30
Company registration number: NI016964
Treetops Holding Company
Unaudited filleted financial statements
30 September 2025
Treetops Holding Company
Contents
Statement of financial position
Notes to the financial statements
Treetops Holding Company
Statement of financial position
30 September 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 441,684 |  |  |  | 441,684 |  |
|  |  | ________ |  |  |  | ________ |  |
|  |  |  |  | 441,684 |  |  |  | 441,684
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 6 | 87,094 |  |  |  | 107,672 |  |
|  |  | ________ |  |  |  | ________ |  |
|  |  | 87,094 |  |  |  | 107,672 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 9,630) |  |  |  | ( 15,962) |  |
|  |  | ________ |  |  |  | ________ |  |
Net current assets |  |  |  |  | 77,464 |  |  |  | 91,710
|  |  |  |  | ________ |  |  |  | ________
Total assets less current liabilities |  |  |  |  | 519,148 |  |  |  | 533,394
Provisions for liabilities |  |  |  |  | ( 5,986) |  |  |  | ( 5,986)
|  |  |  |  | ________ |  |  |  | ________
Net assets |  |  |  |  | 513,162 |  |  |  | 527,408
|  |  |  |  | ________ |  |  |  | ________
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 8,800 |  |  |  | 8,800
Share premium account |  |  |  |  | 69,650 |  |  |  | 69,650
Revaluation reserve |  |  |  |  | 132,153 |  |  |  | 132,153
Profit and loss account |  |  |  |  | 302,559 |  |  |  | 316,805
|  |  |  |  | ________ |  |  |  | ________
Shareholders funds |  |  |  |  | 513,162 |  |  |  | 527,408
|  |  |  |  | ________ |  |  |  | ________

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have 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 comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 26 March 2026 , and are signed on behalf of the board by:
Mr HDE Irwin
Director
Company registration number: NI016964
Treetops Holding Company
Notes to the financial statements
Year ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is Barry Thompson and Company, 76 Church Street, Portadown, County Armagh, BT62 3EU.
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, 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.
Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
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.
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.
Tangible assets
The tangible fixed assets are recorded at their purchase cost, together with any incidental costs of acquisition less 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 | - | Nil

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.
Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.
Provisions
Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event; it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.
Financial instruments
The fair values of the company's financial assets, cash and cash equivalents and financial liabilities are assumed to approximate to their book value. The company does not enter into derivative financial instruments.
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 | Total |  |  |  |  |
|  | £ | £ |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 October 2024 and 30 September 2025 | 441,684 | 441,684 |  |  |  |  |
|  | ________ | ________ |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 October 2024 and 30 September 2025 | - | - |  |  |  |  |
|  | ________ | ________ |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 September 2025 | 441,684 | 441,684 |  |  |  |  |
|  | ________ | ________ |  |  |  |  |
| At 30 September 2024 | 441,684 | 441,684 |  |  |  |  |
|  | ________ | ________ |  |  |  |  |

6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Amounts owed by group undertakings and undertakings in which the company has a participating interest |  | 87,094 | 107,672
|  |  | ________ | ________

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Corporation tax |  | 2,630 | 8,262
| Social security and other taxes |  | - | 300
| Other creditors |  | 7,000 | 7,400
|  |  | ________ | ________
|  |  | 9,630 | 15,962
|  |  | ________ | ________

At the year end the company owed Mr H Irwin, a director of the company, £nil (2024: £nil). This loan is interest free and repayable on demand and has been included in other creditors.
8. Controlling party
The company is controlled by HDE Irwin who owns 71.6% of the issued share capital.