Company Registration No. 06952991 (England and Wales)
Treehouse Digital Limited
Unaudited financial statements
for the year ended 31 July 2025
Pages for filing with the registrar
Treehouse Digital Limited
Contents
Page
Accountants' report
1
Statement of financial position
2 - 3
Notes to the financial statements
4 - 9
Treehouse Digital Limited
Accountants' report to the Board of Directors on the preparation of the unaudited statutory financial statements of Treehouse Digital Limited for the year ended 31 July 2025
1

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Treehouse Digital Limited for the year ended 31 July 2025 set out on pages 2 to 9 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 icaew.com/regulation.

This report is made solely to the B oard of D irectors of Treehouse Digital Limited, as a body, in accordance with the terms of our engagement letter dated 8 June 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Treehouse Digital Limited and state those matters that we have agreed to state to the B oard of D irectors of Treehouse Digital Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Treehouse Digital Limited and its B oard of D irectors as a body, for our work or for this report.

It is your duty to ensure that Treehouse Digital 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 profit of Treehouse Digital Limited. You consider that Treehouse Digital Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Treehouse Digital 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 f inancial statements.

Saffery LLP
71 Queen Victoria Street
London
EC4V 4BE
14 May 2026
Treehouse Digital Limited
Statement of financial position
As at 31 July 2025
2
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
5
178,867
246,901
Investments
6
2
1
178,869
246,902
Current assets
Debtors
8
233,282
43,047
Cash at bank and in hand
162,257
426,540
395,539
469,587
Creditors: amounts falling due within one year
9
(492,092)
(626,841)
Net current liabilities
(96,553)
(157,254)
Total assets less current liabilities
82,316
89,648
Creditors: amounts falling due after more than one year
10
(1,405)
(13,041)
Provisions for liabilities
(11,417)
(11,417)
Net assets
69,494
65,190
Capital and reserves
Called up share capital
5
5
Profit and loss reserves
11
69,489
65,185
Total equity
69,494
65,190

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Treehouse Digital Limited
Statement of financial position (continued)
As at 31 July 2025
3
The financial statements were approved by the board of directors and authorised for issue on 5 May 2026 and are signed on its behalf by:
Mr Christopher Musselwhite
Director
Company Registration No. 06952991
Treehouse Digital Limited
Notes to the financial statements
For the year ended 31 July 2025
4
1
Accounting policies
Company information

Treehouse Digital Limited is a private company limited by shares incorporated in England and Wales. The registered office is 71 Queen Victoria Street, London, ECV4 4BE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
Over the term of the lease
Plant and equipment
33% reducing balance
Fixtures and fittings
25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Treehouse Digital Limited
Notes to the financial statements (continued)
For the year ended 31 July 2025
1
Accounting policies (continued)
5

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
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 statement of financial position 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

Basic financial assets, which include debtors, 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.

Classification of financial liabilities

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

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 paymen ts 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. A m ounts 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.

Treehouse Digital Limited
Notes to the financial statements (continued)
For the year ended 31 July 2025
1
Accounting policies (continued)
6
1.7
Equity instruments

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.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Critical accounting judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Treehouse Digital Limited
Notes to the financial statements (continued)
For the year ended 31 July 2025
7
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
37
41
4
Directors' remuneration
2025
2024
£
£
Remuneration paid to directors
172,533
69,048
5
Tangible fixed assets
Leasehold improvements
Plant and equipment
Fixtures and fittings
Total
£
£
£
£
Cost
At 1 August 2024
97,011
478,199
63,949
639,159
Additions
-
0
11,381
902
12,283
Disposals
-
0
(1,527)
(9,759)
(150,530)
Write offs
-
0
(139,244)
-
0
-
0
At 31 July 2025
97,011
348,809
55,092
500,912
Depreciation and impairment
At 1 August 2024
97,011
265,905
29,342
392,258
Depreciation charged in the year
-
0
42,950
12,398
55,348
Eliminated in respect of disposals
-
0
(988)
(5,642)
(125,561)
Write offs
-
0
(118,931)
-
0
-
0
At 31 July 2025
97,011
188,936
36,098
322,045
Carrying amount
At 31 July 2025
-
0
159,873
18,994
178,867
At 31 July 2024
-
0
212,294
34,607
246,901
6
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
2
1
Treehouse Digital Limited
Notes to the financial statements (continued)
For the year ended 31 July 2025
6
Fixed asset investments (continued)
8
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 August 2024
1
Additions
1
At 31 July 2025
2
Carrying amount
At 31 July 2025
2
At 31 July 2024
1
7
Subsidiaries

Details of the company's subsidiaries at 31 July 2025 are as follows:

Name of undertaking
Registered office
Nature of business
Class of shares held
% Held
Direct
Indirect
Treehouse VFX Limited
UK
Active
Ordinary
100
-
Lets Play Movie Limited
UK
Dormant
Ordinary
100
-

8
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
222,002
41,747
Corporation tax recoverable
-
0
427
Amounts owed by group undertakings
10,000
-
0
Other debtors
1,280
873
233,282
43,047
Treehouse Digital Limited
Notes to the financial statements (continued)
For the year ended 31 July 2025
9
9
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
10,262
8,626
Trade creditors
19,051
43,424
Amounts owed to group undertakings
2
-
0
Corporation tax
23,766
103,701
Other taxation and social security
141,132
46,436
Other creditors and deferred income
297,879
424,654
492,092
626,841
10
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
1,405
13,041
11
Profit and loss reserves
2025
2024
£
£
At the beginning of the year
65,185
168,886
Adjusted balance
65,185
168,886
Profit for the year
181,396
237,985
Dividends declared and paid in the year
(177,092)
(341,686)
At the end of the year
69,489
65,185
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