Treewise Solutions Limited


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)

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.

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.

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.

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:

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 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.

	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