Company registration number 07207980 (England and Wales)
TREEHOUSE PARTNERS LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
TREEHOUSE PARTNERS LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
TREEHOUSE PARTNERS LTD
BALANCE SHEET
AS AT 31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
20,785
41,686
Current assets
Debtors
4
200,082
202,206
Cash at bank and in hand
105,690
13,807
305,772
216,013
Creditors: amounts falling due within one year
5
(108,744)
(5,242)
Net current assets
197,028
210,771
Total assets less current liabilities
217,813
252,457
Provisions for liabilities
(5,196)
(7,162)
Net assets
212,617
245,295
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
212,517
245,195
Total equity
212,617
245,295

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 1 June 2026 and are signed on its behalf by:
Mr G J W Westendorp
Director
Company registration number 07207980 (England and Wales)
TREEHOUSE PARTNERS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

Treehouse Partners Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Hawkley Cottage, Fidges Lane, Eastcombe, Glos, GL6 7DQ.

1.1
Basis of preparation

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

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

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:

Fixtures and fittings
25% on cost
Computers
33% on cost
Motor vehicles
20% on cost
1.4
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.

1.5
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 profit and loss account 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.

TREEHOUSE PARTNERS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 3 -
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.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

Government grants relating to turnover are recognised as income over the periods when the related costs are incurred. Grants relating to an asset are recognised in income systematically over the asset's expected useful life. If part of such a grant is deferred it is recognised as deferred income rather than being deducted from the asset's carrying amount.

2
Employees

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

2026
2025
Number
Number
Total
5
4
TREEHOUSE PARTNERS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2025 and 31 March 2026
122,672
Depreciation and impairment
At 1 April 2025
80,986
Depreciation charged in the year
20,901
At 31 March 2026
101,887
Carrying amount
At 31 March 2026
20,785
At 31 March 2025
41,686
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
176,726
30,182
Other debtors
23,356
172,024
200,082
202,206
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
33,773
9,930
Taxation and social security
55,658
(13,445)
Other creditors
19,313
8,757
108,744
5,242
6
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

TREEHOUSE PARTNERS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
6
Directors' transactions
(Continued)
- 5 -
Advances
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Helen and Gerwin
Westendorp - -
3.75
155,327
141,132
2,448
(300,904)
(1,997)
155,327
141,132
2,448
(300,904)
(1,997)
2026-03-31 2025-04-01 false false false 01 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mrs H S Westendorp Mr G J W Westendorp 07207980 2025-04-01 2026-03-31 07207980 2026-03-31 07207980 2025-03-31 07207980 core:OtherPropertyPlantEquipment 2026-03-31 07207980 core:OtherPropertyPlantEquipment 2025-03-31 07207980 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 07207980 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 07207980 core:WithinOneYear 2026-03-31 07207980 core:WithinOneYear 2025-03-31 07207980 core:CurrentFinancialInstruments 2026-03-31 07207980 core:CurrentFinancialInstruments 2025-03-31 07207980 core:ShareCapital 2026-03-31 07207980 core:ShareCapital 2025-03-31 07207980 core:RetainedEarningsAccumulatedLosses 2026-03-31 07207980 core:RetainedEarningsAccumulatedLosses 2025-03-31 07207980 bus:Director2 2025-04-01 2026-03-31 07207980 core:FurnitureFittings 2025-04-01 2026-03-31 07207980 core:ComputerEquipment 2025-04-01 2026-03-31 07207980 core:MotorVehicles 2025-04-01 2026-03-31 07207980 2024-04-01 2025-03-31 07207980 core:OtherPropertyPlantEquipment 2025-03-31 07207980 core:OtherPropertyPlantEquipment 2025-04-01 2026-03-31 07207980 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 07207980 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 07207980 bus:FRS102 2025-04-01 2026-03-31 07207980 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 07207980 bus:Director1 2025-04-01 2026-03-31 07207980 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP