2024-09-01 2025-08-31 2025-08-31 false 07344287 Treewise Solutions Limited 2026-08-11 02100 false iso4217:GBP xbrli:pure 07344287 2024-08-31 07344287 2025-08-31 07344287 2024-09-01 2025-08-31 07344287 2023-08-31 07344287 2024-08-31 07344287 2023-09-01 2024-08-31 07344287 bus:SmallEntities 2024-09-01 2025-08-31 07344287 bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 07344287 bus:FullAccounts 2024-09-01 2025-08-31 07344287 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 07344287 core:WithinOneYear 2025-08-31 07344287 core:AfterOneYear 2025-08-31 07344287 core:WithinOneYear 2024-08-31 07344287 core:AfterOneYear 2024-08-31 07344287 core:ShareCapital 2025-08-31 07344287 core:SharePremium 2025-08-31 07344287 core:RevaluationReserve 2025-08-31 07344287 core:OtherReservesSubtotal 2025-08-31 07344287 core:RetainedEarningsAccumulatedLosses 2025-08-31 07344287 core:ShareCapital 2024-08-31 07344287 core:SharePremium 2024-08-31 07344287 core:RevaluationReserve 2024-08-31 07344287 core:OtherReservesSubtotal 2024-08-31 07344287 core:RetainedEarningsAccumulatedLosses 2024-08-31 07344287 core:LandBuildings 2025-08-31 07344287 core:PlantMachinery 2025-08-31 07344287 core:Vehicles 2025-08-31 07344287 core:FurnitureFittings 2025-08-31 07344287 core:OfficeEquipment 2025-08-31 07344287 core:NetGoodwill 2025-08-31 07344287 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 07344287 core:ListedExchangeTraded 2025-08-31 07344287 core:UnlistedNon-exchangeTraded 2025-08-31 07344287 core:LandBuildings 2024-08-31 07344287 core:PlantMachinery 2024-08-31 07344287 core:Vehicles 2024-08-31 07344287 core:FurnitureFittings 2024-08-31 07344287 core:OfficeEquipment 2024-08-31 07344287 core:NetGoodwill 2024-08-31 07344287 core:IntangibleAssetsOtherThanGoodwill 2024-08-31 07344287 core:ListedExchangeTraded 2024-08-31 07344287 core:UnlistedNon-exchangeTraded 2024-08-31 07344287 core:LandBuildings 2024-09-01 2025-08-31 07344287 core:PlantMachinery 2024-09-01 2025-08-31 07344287 core:Vehicles 2024-09-01 2025-08-31 07344287 core:FurnitureFittings 2024-09-01 2025-08-31 07344287 core:OfficeEquipment 2024-09-01 2025-08-31 07344287 core:NetGoodwill 2024-09-01 2025-08-31 07344287 core:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 07344287 core:ListedExchangeTraded 2024-09-01 2025-08-31 07344287 core:UnlistedNon-exchangeTraded 2024-09-01 2025-08-31 07344287 core:MoreThanFiveYears 2024-09-01 2025-08-31 07344287 core:Non-currentFinancialInstruments 2025-08-31 07344287 core:Non-currentFinancialInstruments 2024-08-31 07344287 dpl:CostSales 2024-09-01 2025-08-31 07344287 dpl:DistributionCosts 2024-09-01 2025-08-31 07344287 core:LandBuildings 2024-09-01 2025-08-31 07344287 core:PlantMachinery 2024-09-01 2025-08-31 07344287 core:Vehicles 2024-09-01 2025-08-31 07344287 core:FurnitureFittings 2024-09-01 2025-08-31 07344287 core:OfficeEquipment 2024-09-01 2025-08-31 07344287 dpl:AdministrativeExpenses 2024-09-01 2025-08-31 07344287 core:NetGoodwill 2024-09-01 2025-08-31 07344287 core:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 07344287 dpl:GroupUndertakings 2024-09-01 2025-08-31 07344287 dpl:ParticipatingInterests 2024-09-01 2025-08-31 07344287 dpl:GroupUndertakings core:ListedExchangeTraded 2024-09-01 2025-08-31 07344287 core:ListedExchangeTraded 2024-09-01 2025-08-31 07344287 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-09-01 2025-08-31 07344287 core:UnlistedNon-exchangeTraded 2024-09-01 2025-08-31 07344287 dpl:CostSales 2023-09-01 2024-08-31 07344287 dpl:DistributionCosts 2023-09-01 2024-08-31 07344287 core:LandBuildings 2023-09-01 2024-08-31 07344287 core:PlantMachinery 2023-09-01 2024-08-31 07344287 core:Vehicles 2023-09-01 2024-08-31 07344287 core:FurnitureFittings 2023-09-01 2024-08-31 07344287 core:OfficeEquipment 2023-09-01 2024-08-31 07344287 dpl:AdministrativeExpenses 2023-09-01 2024-08-31 07344287 core:NetGoodwill 2023-09-01 2024-08-31 07344287 core:IntangibleAssetsOtherThanGoodwill 2023-09-01 2024-08-31 07344287 dpl:GroupUndertakings 2023-09-01 2024-08-31 07344287 dpl:ParticipatingInterests 2023-09-01 2024-08-31 07344287 dpl:GroupUndertakings core:ListedExchangeTraded 2023-09-01 2024-08-31 07344287 core:ListedExchangeTraded 2023-09-01 2024-08-31 07344287 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-09-01 2024-08-31 07344287 core:UnlistedNon-exchangeTraded 2023-09-01 2024-08-31 07344287 core:NetGoodwill 2025-08-31 07344287 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 07344287 core:LandBuildings 2025-08-31 07344287 core:PlantMachinery 2025-08-31 07344287 core:Vehicles 2025-08-31 07344287 core:FurnitureFittings 2025-08-31 07344287 core:OfficeEquipment 2025-08-31 07344287 core:AfterOneYear 2025-08-31 07344287 core:WithinOneYear 2025-08-31 07344287 core:ListedExchangeTraded 2025-08-31 07344287 core:UnlistedNon-exchangeTraded 2025-08-31 07344287 core:ShareCapital 2025-08-31 07344287 core:SharePremium 2025-08-31 07344287 core:RevaluationReserve 2025-08-31 07344287 core:OtherReservesSubtotal 2025-08-31 07344287 core:RetainedEarningsAccumulatedLosses 2025-08-31 07344287 core:NetGoodwill 2024-08-31 07344287 core:IntangibleAssetsOtherThanGoodwill 2024-08-31 07344287 core:LandBuildings 2024-08-31 07344287 core:PlantMachinery 2024-08-31 07344287 core:Vehicles 2024-08-31 07344287 core:FurnitureFittings 2024-08-31 07344287 core:OfficeEquipment 2024-08-31 07344287 core:AfterOneYear 2024-08-31 07344287 core:WithinOneYear 2024-08-31 07344287 core:ListedExchangeTraded 2024-08-31 07344287 core:UnlistedNon-exchangeTraded 2024-08-31 07344287 core:ShareCapital 2024-08-31 07344287 core:SharePremium 2024-08-31 07344287 core:RevaluationReserve 2024-08-31 07344287 core:OtherReservesSubtotal 2024-08-31 07344287 core:RetainedEarningsAccumulatedLosses 2024-08-31 07344287 core:NetGoodwill 2023-08-31 07344287 core:IntangibleAssetsOtherThanGoodwill 2023-08-31 07344287 core:LandBuildings 2023-08-31 07344287 core:PlantMachinery 2023-08-31 07344287 core:Vehicles 2023-08-31 07344287 core:FurnitureFittings 2023-08-31 07344287 core:OfficeEquipment 2023-08-31 07344287 core:AfterOneYear 2023-08-31 07344287 core:WithinOneYear 2023-08-31 07344287 core:ListedExchangeTraded 2023-08-31 07344287 core:UnlistedNon-exchangeTraded 2023-08-31 07344287 core:ShareCapital 2023-08-31 07344287 core:SharePremium 2023-08-31 07344287 core:RevaluationReserve 2023-08-31 07344287 core:OtherReservesSubtotal 2023-08-31 07344287 core:RetainedEarningsAccumulatedLosses 2023-08-31 07344287 core:AfterOneYear 2024-09-01 2025-08-31 07344287 core:WithinOneYear 2024-09-01 2025-08-31 07344287 core:Non-currentFinancialInstruments core:CostValuation 2024-09-01 2025-08-31 07344287 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-09-01 2025-08-31 07344287 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-09-01 2025-08-31 07344287 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-09-01 2025-08-31 07344287 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 07344287 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 07344287 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 07344287 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 07344287 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 07344287 core:Non-currentFinancialInstruments core:CostValuation 2025-08-31 07344287 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-08-31 07344287 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-08-31 07344287 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-08-31 07344287 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-08-31 07344287 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-08-31 07344287 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-08-31 07344287 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-08-31 07344287 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-08-31 07344287 core:Non-currentFinancialInstruments core:CostValuation 2024-08-31 07344287 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-08-31 07344287 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-08-31 07344287 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-08-31 07344287 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-08-31 07344287 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-08-31 07344287 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-08-31 07344287 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-08-31 07344287 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-08-31 07344287 bus:Director1 2024-09-01 2025-08-31 07344287 bus:Director2 2024-09-01 2025-08-31

Treewise Solutions Limited

Registered Number
07344287
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

Treewise Solutions Limited
Company Information
for the year from 1 September 2024 to 31 August 2025

Directors | STONE, Jacqueline Louise
| STONE, Simon Victor

Registered Address | James Watson House Montgomery Way
| Rosehill Industrial Estate
| Carlisle
| CA1 2UU

Place of Business | Block D
| Moorhouse Courtyard
| Warwick on Eden
| Carlisle
| CA4 8PA

Registered Number | 07344287 (England and Wales)

Treewise Solutions Limited
Statement of Financial Position
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 253,928 |  |  |  | 250,061
Tangible assets | 5 |  |  | 11,332 |  |  |  | 12,640
|  |  |  | 265,260 |  |  |  | 262,701
Current assets |  |  |  |  |  |  |  |
Debtors | 6 | 169,572 |  |  |  | 246,916 |  |
Cash at bank and on hand |  | 16,471 |  |  |  | - |  |
|  | 186,043 |  |  |  | 246,916 |  |
Creditors amounts falling due within one year | 7 | (442,044) |  |  |  | (481,376) |  |
Net current assets (liabilities) |  |  |  | (256,001) |  |  |  | (234,460)
Total assets less current liabilities |  |  |  | 9,259 |  |  |  | 28,241
Creditors amounts falling due after one year | 8 |  |  | (2,939) |  |  |  | (7,500)
Net assets |  |  |  | 6,320 |  |  |  | 20,741
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 6,220 |  |  |  | 20,641
Shareholders' funds |  |  |  | 6,320 |  |  |  | 20,741

- 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 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 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 Board of Directors on 11 August 2026, and are signed on its behalf by:
STONE, Simon Victor Director Registered Company No. 07344287

Treewise Solutions Limited
Notes to the Financial Statements
for the year ended 31 August 2025

1. | Accounting policies
--- | ---

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

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| 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/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

| 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.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Office Equipment | 25

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| The company enters into basic financial instrument 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, loans to related parties and investments in ordinary shares.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 7 |  | 7

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 September 24 | 389,020 |  | 389,020
| Additions | 81,869 |  | 81,869
| At 31 August 25 | 470,889 |  | 470,889
| Amortisation and impairment
| At 01 September 24 | 138,959 |  | 138,959
| Charge for year | 78,002 |  | 78,002
| At 31 August 25 | 216,961 |  | 216,961
| Net book value
| At 31 August 25 | 253,928 |  | 253,928
| At 31 August 24 | 250,061 |  | 250,061

4. | Useful life of intangible assets
--- | ---
| Intangible assets are not permitted to have an indefinite life and must be amortised over their estimated useful life. The estimated useful life of Asset Wise Development has been set at 5 years and the asset will be amortised on a straight line basis over that period.

5. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 September 24 | 7,409 |  | 28,210 |  | 38,229 |  | 73,848
| At 31 August 25 | 7,409 |  | 28,210 |  | 38,229 |  | 73,848
| Depreciation and impairment
| At 01 September 24 | - |  | 25,119 |  | 36,089 |  | 61,208
| Charge for year | - |  | 773 |  | 535 |  | 1,308
| At 31 August 25 | - |  | 25,892 |  | 36,624 |  | 62,516
| Net book value
| At 31 August 25 | 7,409 |  | 2,318 |  | 1,605 |  | 11,332
| At 31 August 24 | 7,409 |  | 3,091 |  | 2,140 |  | 12,640

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 49,140 |  | 138,720
| Other debtors | 93,004 |  | 82,622
| Prepayments and accrued income | 27,428 |  | 25,574
| Total | 169,572 |  | 246,916

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 79,526 |  | 179,840
| Bank borrowings and overdrafts | 10,866 |  | 19,240
| Amounts owed to related parties | 2,256 |  | 2,403
| Taxation and social security | 260,125 |  | 218,978
| Other creditors | 31,670 |  | 1,123
| Accrued liabilities and deferred income | 57,601 |  | 59,792
| Total | 442,044 |  | 481,376

8. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 2,939 |  | 7,500
| Total | 2,939 |  | 7,500

9. | Pension commitments
--- | ---
| The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £2,392 (2024 - £1,123) were due to the fund. They are included in other creditors.

10. | Directors advances, credits and guarantees
--- | ---
| On 1 September 2024 a Director owed the Company £63,553. During the period this director was advanced a further £129,467 and repaid £138,124. As at 31 August 2025 this Director owed the Company £54,896. Interest of £2,854 (2024 - £1,476) has been calculated and charged on this loan using HM Revenue and Customs official rate for beneficial loan arrangements. The loan is repayable on demand.

11. | Parent-subsidiary relationships
--- | ---
| As part of a small group, this company is exempt from producing group accounts. These accounts are for this company alone.

12. | Description of reasons for any change in chosen formats of the financial statements
--- | ---
| The company has transitioned from FRS105 to FRS102 Section 1A reporting requirements this year. The policies applied under the entity's previous accounting framework are not materially different to FRS102 Section 1A and have not impacted on equity or profit or loss.