2022-06-012023-05-312023-05-31false08058185TREE HEROES LIMITED2023-11-0881300iso4217:GBPxbrli:pure080581852022-06-01080581852023-05-31080581852022-06-012023-05-31080581852021-06-01080581852022-05-31080581852021-06-012022-05-3108058185bus:SmallEntities2022-06-012023-05-3108058185bus:AuditExempt-NoAccountantsReport2022-06-012023-05-3108058185bus:AbridgedAccounts2022-06-012023-05-3108058185bus:PrivateLimitedCompanyLtd2022-06-012023-05-3108058185core:WithinOneYear2023-05-3108058185core:AfterOneYear2023-05-3108058185core:WithinOneYear2022-05-3108058185core:AfterOneYear2022-05-3108058185core:ShareCapital2023-05-3108058185core:SharePremium2023-05-3108058185core:RevaluationReserve2023-05-3108058185core:OtherReservesSubtotal2023-05-3108058185core:RetainedEarningsAccumulatedLosses2023-05-3108058185core:ShareCapital2022-05-3108058185core:SharePremium2022-05-3108058185core:RevaluationReserve2022-05-3108058185core:OtherReservesSubtotal2022-05-3108058185core:RetainedEarningsAccumulatedLosses2022-05-3108058185core:LandBuildings2023-05-3108058185core:PlantMachinery2023-05-3108058185core:Vehicles2023-05-3108058185core:FurnitureFittings2023-05-3108058185core:OfficeEquipment2023-05-3108058185core:NetGoodwill2023-05-3108058185core:IntangibleAssetsOtherThanGoodwill2023-05-3108058185core:ListedExchangeTraded2023-05-3108058185core:UnlistedNon-exchangeTraded2023-05-3108058185core:LandBuildings2022-05-3108058185core:PlantMachinery2022-05-3108058185core:Vehicles2022-05-3108058185core:FurnitureFittings2022-05-3108058185core:OfficeEquipment2022-05-3108058185core:NetGoodwill2022-05-3108058185core:IntangibleAssetsOtherThanGoodwill2022-05-3108058185core:ListedExchangeTraded2022-05-3108058185core:UnlistedNon-exchangeTraded2022-05-3108058185core:LandBuildings2022-06-012023-05-3108058185core:PlantMachinery2022-06-012023-05-3108058185core:Vehicles2022-06-012023-05-3108058185core:FurnitureFittings2022-06-012023-05-3108058185core:OfficeEquipment2022-06-012023-05-3108058185core:NetGoodwill2022-06-012023-05-3108058185core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3108058185core:ListedExchangeTraded2022-06-012023-05-3108058185core:UnlistedNon-exchangeTraded2022-06-012023-05-3108058185core:MoreThanFiveYears2022-06-012023-05-3108058185core:Non-currentFinancialInstruments2023-05-3108058185core:Non-currentFinancialInstruments2022-05-3108058185dpl:CostSales2022-06-012023-05-3108058185dpl:DistributionCosts2022-06-012023-05-3108058185core:LandBuildings2022-06-012023-05-3108058185core:PlantMachinery2022-06-012023-05-3108058185core:Vehicles2022-06-012023-05-3108058185core:FurnitureFittings2022-06-012023-05-3108058185core:OfficeEquipment2022-06-012023-05-3108058185dpl:AdministrativeExpenses2022-06-012023-05-3108058185core:NetGoodwill2022-06-012023-05-3108058185core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3108058185dpl:GroupUndertakings2022-06-012023-05-3108058185dpl:ParticipatingInterests2022-06-012023-05-3108058185dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3108058185core:ListedExchangeTraded2022-06-012023-05-3108058185dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3108058185core:UnlistedNon-exchangeTraded2022-06-012023-05-3108058185dpl:CostSales2021-06-012022-05-3108058185dpl:DistributionCosts2021-06-012022-05-3108058185core:LandBuildings2021-06-012022-05-3108058185core:PlantMachinery2021-06-012022-05-3108058185core:Vehicles2021-06-012022-05-3108058185core:FurnitureFittings2021-06-012022-05-3108058185core:OfficeEquipment2021-06-012022-05-3108058185dpl:AdministrativeExpenses2021-06-012022-05-3108058185core:NetGoodwill2021-06-012022-05-3108058185core:IntangibleAssetsOtherThanGoodwill2021-06-012022-05-3108058185dpl:GroupUndertakings2021-06-012022-05-3108058185dpl:ParticipatingInterests2021-06-012022-05-3108058185dpl:GroupUndertakingscore:ListedExchangeTraded2021-06-012022-05-3108058185core:ListedExchangeTraded2021-06-012022-05-3108058185dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-06-012022-05-3108058185core:UnlistedNon-exchangeTraded2021-06-012022-05-3108058185core:NetGoodwill2023-05-3108058185core:IntangibleAssetsOtherThanGoodwill2023-05-3108058185core:LandBuildings2023-05-3108058185core:PlantMachinery2023-05-3108058185core:Vehicles2023-05-3108058185core:FurnitureFittings2023-05-3108058185core:OfficeEquipment2023-05-3108058185core:AfterOneYear2023-05-3108058185core:WithinOneYear2023-05-3108058185core:ListedExchangeTraded2023-05-3108058185core:UnlistedNon-exchangeTraded2023-05-3108058185core:ShareCapital2023-05-3108058185core:SharePremium2023-05-3108058185core:RevaluationReserve2023-05-3108058185core:OtherReservesSubtotal2023-05-3108058185core:RetainedEarningsAccumulatedLosses2023-05-3108058185core:NetGoodwill2022-05-3108058185core:IntangibleAssetsOtherThanGoodwill2022-05-3108058185core:LandBuildings2022-05-3108058185core:PlantMachinery2022-05-3108058185core:Vehicles2022-05-3108058185core:FurnitureFittings2022-05-3108058185core:OfficeEquipment2022-05-3108058185core:AfterOneYear2022-05-3108058185core:WithinOneYear2022-05-3108058185core:ListedExchangeTraded2022-05-3108058185core:UnlistedNon-exchangeTraded2022-05-3108058185core:ShareCapital2022-05-3108058185core:SharePremium2022-05-3108058185core:RevaluationReserve2022-05-3108058185core:OtherReservesSubtotal2022-05-3108058185core:RetainedEarningsAccumulatedLosses2022-05-3108058185core:NetGoodwill2021-06-0108058185core:IntangibleAssetsOtherThanGoodwill2021-06-0108058185core:LandBuildings2021-06-0108058185core:PlantMachinery2021-06-0108058185core:Vehicles2021-06-0108058185core:FurnitureFittings2021-06-0108058185core:OfficeEquipment2021-06-0108058185core:AfterOneYear2021-06-0108058185core:WithinOneYear2021-06-0108058185core:ListedExchangeTraded2021-06-0108058185core:UnlistedNon-exchangeTraded2021-06-0108058185core:ShareCapital2021-06-0108058185core:SharePremium2021-06-0108058185core:RevaluationReserve2021-06-0108058185core:OtherReservesSubtotal2021-06-0108058185core:RetainedEarningsAccumulatedLosses2021-06-0108058185core:AfterOneYear2022-06-012023-05-3108058185core:WithinOneYear2022-06-012023-05-3108058185core:Non-currentFinancialInstrumentscore:CostValuation2022-06-012023-05-3108058185core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-06-012023-05-3108058185core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-06-012023-05-3108058185core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-06-012023-05-3108058185core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-06-012023-05-3108058185core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-06-012023-05-3108058185core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-06-012023-05-3108058185core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-06-012023-05-3108058185core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-06-012023-05-3108058185core:Non-currentFinancialInstrumentscore:CostValuation2023-05-3108058185core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-3108058185core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-3108058185core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-3108058185core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-3108058185core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-3108058185core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-3108058185core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-3108058185core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-3108058185core:Non-currentFinancialInstrumentscore:CostValuation2022-05-3108058185core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-05-3108058185core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-05-3108058185core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-05-3108058185core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-05-3108058185core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-05-3108058185core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-05-3108058185core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-05-3108058185core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-05-3108058185bus:Director12022-06-012023-05-31

TREE HEROES LIMITED

Registered Number
08058185
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

TREE HEROES LIMITED
Company Information
for the year from 1 June 2022 to 31 May 2023

Director

Paul Andrew Cockcroft

Registered Address

Balmoral House
Warwick Court, Park Road
Middleton
M24 1AE

Registered Number

08058185 (England and Wales)
TREE HEROES LIMITED
Balance Sheet as at
31 May 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets522,50025,000
Tangible assets6451,413345,962
473,913370,962
Current assets
Debtors99,309169,289
Cash at bank and on hand35,95353,716
135,262223,005
Creditors amounts falling due within one year8(76,827)(97,526)
Net current assets (liabilities)58,435125,479
Total assets less current liabilities532,348496,441
Creditors amounts falling due after one year9(83,833)(48,640)
Provisions for liabilities(52,154)(41,375)
Net assets396,361406,426
Capital and reserves
Profit and loss account396,361406,426
Shareholders' funds396,361406,426
The financial statements were approved and authorised for issue by the Director on 8 November 2023, and are signed on its behalf by:
Paul Andrew Cockcroft
Director
Registered Company No. 08058185
TREE HEROES LIMITED
Notes to the Financial Statements
for the year ended 31 May 2023

1.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.
2.Compliance with applicable reporting framework
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.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Land and buildings50
Plant and machinery5
Vehicles5
Intangible assets policy
Intangible fixed assets are stated at cost or valuation less amortisation. Amortisation is provided on all intangible fixed assets on a straight line basis over their useful economic life.
Revenue recognition policy
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.
Deferred tax policy
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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leases policy
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year22
5.Intangible assets

Total

£
Cost or valuation
At 01 June 2250,000
At 31 May 2350,000
Amortisation and impairment
At 01 June 2225,000
Charge for year2,500
At 31 May 2327,500
Net book value
At 31 May 2322,500
At 31 May 2225,000
6.Property, plant and equipment

Total

£
Cost or valuation
At 01 June 22573,575
Additions199,050
Disposals(24,000)
At 31 May 23748,625
Depreciation and impairment
At 01 June 22227,613
Charge for year84,599
On disposals(15,000)
At 31 May 23297,212
Net book value
At 31 May 23451,413
At 31 May 22345,962
7.Debtors within one year

2023

2022

££
Trade debtors / trade receivables72,869167,335
Other debtors26,4401,954
Total99,309169,289
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables6,89119,226
Bank borrowings and overdrafts6,400-
Taxation and social security-60,677
Finance lease and HP contracts22,868-
Other creditors40,66817,623
Total76,82797,526
9.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts32,49143,261
Other creditors51,3425,379
Total83,83348,640
10.Finance lease and HP contracts after one year

2023

2022

££
Finance lease and HP contracts51,3425,380