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Registered number: 10318812
Treehogs Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
AB Accountancy
26 Chester Street
Wrexham
LL13 8BG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10318812
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 363,943 296,434
363,943 296,434
CURRENT ASSETS
Debtors 5 52,682 31,638
Cash at bank and in hand - 29,650
52,682 61,288
Creditors: Amounts Falling Due Within One Year 6 (204,137 ) (21,620 )
NET CURRENT ASSETS (LIABILITIES) (151,455 ) 39,668
TOTAL ASSETS LESS CURRENT LIABILITIES 212,488 336,102
Creditors: Amounts Falling Due After More Than One Year 7 (99,560 ) (240,249 )
NET ASSETS 112,928 95,853
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 112,926 95,851
SHAREHOLDERS' FUNDS 112,928 95,853
Page 1
Page 2
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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Shaun O'Keefe
Director
12/12/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Treehogs Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10318812 . The registered office is POPLAR COTTAGE VICARAGE LANE, GRESFORD, WREXHAM, LL12 8US.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 10% Striaght Line
Motor Vehicles 255 Reducing Balance
Fixtures & Fittings 25% Striaght Line
Computer Equipment 25% Striaght Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2024: 12)
14 12
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2024 218,449 115,240 4,758 1,191 339,638
Additions 82,963 60,900 - 900 144,763
Disposals - (39,150 ) - - (39,150 )
As at 31 August 2025 301,412 136,990 4,758 2,091 445,251
Depreciation
As at 1 September 2024 36,658 2,976 3,570 - 43,204
Provided during the period 18,179 18,439 1,188 298 38,104
As at 31 August 2025 54,837 21,415 4,758 298 81,308
...CONTINUED
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Net Book Value
As at 31 August 2025 246,575 115,575 - 1,793 363,943
As at 1 September 2024 181,791 112,264 1,188 1,191 296,434
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 40,884 18,546
Other debtors 11,798 13,092
52,682 31,638
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 132,947 14,370
Bank loans and overdrafts 57,124 -
Other loans (25,141 ) -
Taxation and social security 39,207 7,250
204,137 21,620
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 126,308
Other loans 99,560 -
Other creditors - 113,941
99,560 240,249
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 4