REGISTERED NUMBER: SC321070 (Scotland)

Treetops Properties Limited

Unaudited Financial Statements

for the Year Ended 31 October 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A P Newall

Mrs C A Newall

Mrs K S Ellisdon

REGISTERED OFFICE:

C/o Mclay, Mcalister & Mcgibbon LLP

145 St Vincent Street

Glasgow

G2 5JF

REGISTERED NUMBER:

SC321070 (Scotland)

ACCOUNTANTS:

AMS Accountancy Limited

Delta 606

Welton Road

Delta Office Park

Swindon

Wiltshire

SN5 7XF

FIXED ASSETS

Tangible assets

4

506

2,001

Investments

5

1,214,508

1,214,508

1,215,014

1,216,509

CURRENT ASSETS

Debtors

6

360,352

283,514

Cash at bank

1,641

613

361,993

284,127

CREDITORS

Amounts falling due within one year

7

(534,526

)

(443,590

)

NET CURRENT LIABILITIES

(172,533

)

(159,463

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,042,481

1,057,046

CREDITORS

Amounts falling due after more than one year

8

(900,747

)

(901,575

)

NET ASSETS

141,734

155,471

CAPITAL AND RESERVES

Called up share capital

9

1,400,002

1,400,002

Retained earnings

(1,258,268

)

(1,244,531

)

SHAREHOLDERS' FUNDS

141,734

155,471

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2026 and were signed on its behalf by:

Mr A P Newall - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 November 2024

and 31 October 2025

8,399

DEPRECIATION

At 1 November 2024

6,398

Charge for year

1,495

At 31 October 2025

7,893

NET BOOK VALUE

At 31 October 2025

506

At 31 October 2024

2,001

5.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

At 1 November 2024

and 31 October 2025

1,214,508

NET BOOK VALUE

At 31 October 2025

1,214,508

At 31 October 2024

1,214,508

The investment properties were valued on a fair value basis on 31st October 2025 by the director.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

360,352

283,514

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,320

3,600

Trade creditors

1,800

-

Other creditors

530,406

439,990

534,526

443,590

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

900,747

901,575

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

900,747

901,575

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,400,002

Ordinary

£1

1,400,002

1,400,002