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REGISTERED NUMBER: 06646191 (England and Wales)

















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Aire Valley Tree Services Limited

Aire Valley Tree Services Limited (Registered number: 06646191)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Aire Valley Tree Services Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Mr N A Whitaker
Mrs H A Whitaker





REGISTERED OFFICE: The Old Smithy
Lee Lane East
Horsforth
Leeds
West Yorkshire
LS18 5RE





REGISTERED NUMBER: 06646191 (England and Wales)





ACCOUNTANTS: SMH D'Arcy Howard & Co
2, Pavillion Business Park
Royds Hall Road
Lower Wortley
Leeds
West Yorkshire
LS12 6AJ

Aire Valley Tree Services Limited (Registered number: 06646191)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 168,758 110,653
Investments 6 149,917 145,316
318,675 255,969

CURRENT ASSETS
Debtors 7 93,408 125,975
Cash at bank and in hand 77,309 32,827
170,717 158,802
CREDITORS
Amounts falling due within one year 8 126,163 90,934
NET CURRENT ASSETS 44,554 67,868
TOTAL ASSETS LESS CURRENT LIABILITIES 363,229 323,837

CREDITORS
Amounts falling due after more than one
year

9

(27,061

)

(8,437

)

PROVISIONS FOR LIABILITIES (32,939 ) (28,963 )
NET ASSETS 303,229 286,437

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 303,129 286,337
SHAREHOLDERS' FUNDS 303,229 286,437

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

Aire Valley Tree Services Limited (Registered number: 06646191)

Balance Sheet - continued
31 March 2025


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 June 2025 and were signed on its behalf by:




Mr N A Whitaker - Director



Mrs H A Whitaker - Director


Aire Valley Tree Services Limited (Registered number: 06646191)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Aire Valley Tree Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

Aire Valley Tree Services Limited (Registered number: 06646191)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued

Financial instruments
The company has elected to apply the provisions of Section 11 "Basic Financial Instruments" and Section 12 "Other Financial Instruments Issues" of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets
Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit and loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Aire Valley Tree Services Limited (Registered number: 06646191)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 100,000
AMORTISATION
At 1 April 2024
and 31 March 2025 100,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

Aire Valley Tree Services Limited (Registered number: 06646191)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 132,960 14,403 189,342 22,838 359,543
Additions 88,765 - 41,990 371 131,126
Disposals (49,718 ) (3,040 ) (92,073 ) (12,889 ) (157,720 )
At 31 March 2025 172,007 11,363 139,259 10,320 332,949
DEPRECIATION
At 1 April 2024 75,139 12,357 139,679 21,715 248,890
Charge for year 15,296 307 13,381 1,060 30,044
Eliminated on disposal (33,440 ) (2,727 ) (65,687 ) (12,889 ) (114,743 )
At 31 March 2025 56,995 9,937 87,373 9,886 164,191
NET BOOK VALUE
At 31 March 2025 115,012 1,426 51,886 434 168,758
At 31 March 2024 57,821 2,046 49,663 1,123 110,653

Fixed assets, included in the above, which are held under hire purchase contracts and finance leases are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2024 68,550 126,428 194,978
Additions 47,000 36,990 83,990
Disposals (30,300 ) (48,933 ) (79,233 )
At 31 March 2025 85,250 114,485 199,735
DEPRECIATION
At 1 April 2024 32,665 84,380 117,045
Charge for year 9,777 10,773 20,550
Eliminated on disposal (18,874 ) (30,102 ) (48,976 )
At 31 March 2025 23,568 65,051 88,619
NET BOOK VALUE
At 31 March 2025 61,682 49,434 111,116
At 31 March 2024 35,885 42,048 77,933

Aire Valley Tree Services Limited (Registered number: 06646191)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 April 2024 145,316
Revaluations 4,601
At 31 March 2025 149,917
NET BOOK VALUE
At 31 March 2025 149,917
At 31 March 2024 145,316

Cost or valuation at 31 March 2025 is represented by:

Other
investments
£   
Valuation in 2019 1,807
Valuation in 2020 (3,202 )
Valuation in 2021 13,769
Valuation in 2022 4,630
Valuation in 2023 1,389
Valuation in 2024 2,424
Valuation in 2025 4,601
Cost 124,499
149,917

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 89,133 103,875
Other debtors 4,275 22,100
93,408 125,975

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts and finance leases (see note 10)
18,147

11,650
Trade creditors 67,944 28,930
Taxation and social security 18,149 45,792
Other creditors 21,923 4,562
126,163 90,934

Aire Valley Tree Services Limited (Registered number: 06646191)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Hire purchase contracts and finance leases (see note 10)
27,061

8,437

10. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts Finance leases
2025 2024 2025 2024
£    £    £    £   
Gross obligations repayable:
Within one year 16,521 8,630 4,686 3,704
Between one and five years 17,758 8,326 12,105 309
34,279 16,956 16,791 4,013

Finance charges repayable:
Within one year 1,950 563 1,110 121
Between one and five years 1,577 197 1,225 1
3,527 760 2,335 122

Net obligations repayable:
Within one year 14,571 8,067 3,576 3,583
Between one and five years 16,181 8,129 10,880 308
30,752 16,196 14,456 3,891

11. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Hire purchase contracts and finance leases 45,208 20,087

The hire purchase contracts are secured on the assets to which they relate.

12. FINANCIAL INSTRUMENTS

Carrying amount of financial assets.

Instruments measured at fair value through profit or loss as at 31 March 2025 totalled £149,917 (2024 - £145,316).

13. ULTIMATE CONTROLLING PARTY

No controlling party can be identified.