TREAQUA LIMITED


Director	K Valluri


Registered Address	Durn
	Isla Road
	Perth
	PH2 7HF


Registered Number	SC588360 (Scotland)

Balance Sheet as at
28 February 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		67,305		67,305
			67,305		67,305
Current assets
Cash at bank and on hand		2,518		2,046
		2,518		2,046
Creditors amounts falling due within one year	4	(1,035)		(1,015)
Net current assets (liabilities)			1,483		1,031
Total assets less current liabilities			68,788		68,336
Creditors amounts falling due after one year	5		(69,293)		(69,293)
Net assets			(505)		(957)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(605)		(1,057)
Shareholders' funds			(505)		(957)

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 19 May 2026, and are signed on its behalf by:

K Valluri
Director
Registered Company No. SC588360

TREAQUA LIMITED

Notes to the Financial Statements
for the year ended 28 February 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

	Current taxation
	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
	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.

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: Land & buildings no depreciation provided

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
At 01 March 25	67,305	67,305
At 28 February 26	67,305	67,305
Net book value
At 28 February 26	67,305	67,305
At 28 February 25	67,305	67,305

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	1,032	1,007
Taxation and social security	3	8
Total	1,035	1,015

5.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	69,293	69,293
Total	69,293	69,293