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REGISTERED NUMBER: 07999541 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Advanced Trees & Grounds Limited

Advanced Trees & Grounds Limited (Registered number: 07999541)






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


Advanced Trees & Grounds Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Mr P R Wilson
Mrs E L Wilson





REGISTERED OFFICE: 1 Bay Crescent
Filey
North Yorkshire
YO14 0AP





REGISTERED NUMBER: 07999541 (England and Wales)





ACCOUNTANTS: Asquith Accountants Ltd
Rowan House
7 West Bank
SCARBOROUGH
North Yorkshire
YO12 4DX

Advanced Trees & Grounds Limited (Registered number: 07999541)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 220,761 170,587
220,761 170,587

CURRENT ASSETS
Debtors 6 58,807 44,283
Cash at bank 132,321 118,725
191,128 163,008
CREDITORS
Amounts falling due within one year 7 89,169 64,713
NET CURRENT ASSETS 101,959 98,295
TOTAL ASSETS LESS CURRENT
LIABILITIES

322,720

268,882

CREDITORS
Amounts falling due after more than one
year

8

(10,306

)

(31,464

)

PROVISIONS FOR LIABILITIES (46,272 ) (34,612 )
NET ASSETS 266,142 202,806

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 266,140 202,804
266,142 202,806

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.

Advanced Trees & Grounds Limited (Registered number: 07999541)

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 16 June 2025 and were signed on its behalf by:




Mr P R Wilson - Director



Mrs E L Wilson - Director


Advanced Trees & Grounds Limited (Registered number: 07999541)

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

1. STATUTORY INFORMATION

Advanced Trees & Grounds 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.

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.

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 2012, is being amortised evenly over its estimated useful life of ten years.

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, has been amortised evenly over its 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 etc - 25% on reducing balance and 15% on reducing balance

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.

Advanced Trees & Grounds Limited (Registered number: 07999541)

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 6 (2024 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 10,000
AMORTISATION
At 1 April 2024
and 31 March 2025 10,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

Advanced Trees & Grounds Limited (Registered number: 07999541)

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

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 310,599
Additions 112,659
Disposals (30,375 )
At 31 March 2025 392,883
DEPRECIATION
At 1 April 2024 140,012
Charge for year 47,086
Eliminated on disposal (14,976 )
At 31 March 2025 172,122
NET BOOK VALUE
At 31 March 2025 220,761
At 31 March 2024 170,587

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 April 2024
and 31 March 2025 38,785
DEPRECIATION
At 1 April 2024 5,818
Charge for year 4,945
At 31 March 2025 10,763
NET BOOK VALUE
At 31 March 2025 28,022
At 31 March 2024 32,967

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 48,191 36,706
Other debtors 10,616 7,577
58,807 44,283

Advanced Trees & Grounds Limited (Registered number: 07999541)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 9,434 9,104
Hire purchase contracts 11,635 11,635
Trade creditors 3,931 3,002
Taxation and social security 62,362 39,511
Other creditors 1,807 1,461
89,169 64,713

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Bank loans 1,579 11,102
Hire purchase contracts 8,727 20,362
10,306 31,464

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25 31.3.24
£    £   
Mr P R Wilson
Balance outstanding at start of year 2,690 -
Amounts advanced 2,338 2,690
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 5,028 2,690