Registration number: 09725195

Treetop Learning Ltd

(Registration number: 09725195)
Statement of Financial Position as at 31 August 2025

	Note	2025 £	2024 £
Current assets
Stocks	4	19,868	19,868
Debtors	5	88	84
Cash at bank and in hand		45	193
		20,001	20,145
Creditors: Amounts falling due within one year	6	(36,080)	(35,460)
Net liabilities		(16,079)	(15,315)
Capital and reserves
Called up share capital		100	100
Profit and loss account		(16,179)	(15,415)
Shareholders' deficit		(16,079)	(15,315)

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 13 May 2026
 

......................................... V J Burch Director

Treetop Learning Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is: Knoll House, Knoll Road, Camberley, Surrey, GU15 3SY, United Kingdom.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

Depreciation

Asset class	Depreciation method and rate
Office equipment	25% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

Trade creditors

Short term creditors are measured at the transaction price.

Employee benefits

Short-term employee benefits are recognised as an expense in the period which they are incurred.

Treetop Learning Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4

Stocks

	2025 £	2024 £
Finished goods and goods for resale	19,868	19,868

5

Debtors

	2025 £	2024 £
Other debtors	88	84
	88	84

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Accruals and deferred income	564	544
Other creditors	35,516	34,916
	36,080	35,460

7	Going concern

The financial statements have been prepared on a going concern basis due to the continuing support of the director.