IRIS Accounts Production v25.1.4.42 08921618 director 1.4.24 31.3.25 31.3.25 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh089216182024-03-31089216182025-03-31089216182024-04-012025-03-31089216182023-03-31089216182023-04-012024-03-31089216182024-03-3108921618ns15:EnglandWales2024-04-012025-03-3108921618ns14:PoundSterling2024-04-012025-03-3108921618ns10:Director12024-04-012025-03-3108921618ns10:PrivateLimitedCompanyLtd2024-04-012025-03-3108921618ns10:SmallEntities2024-04-012025-03-3108921618ns10:AuditExempt-NoAccountantsReport2024-04-012025-03-3108921618ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-3108921618ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-3108921618ns10:FullAccounts2024-04-012025-03-310892161812024-04-012025-03-3108921618ns10:RegisteredOffice2024-04-012025-03-3108921618ns5:CurrentFinancialInstruments2025-03-3108921618ns5:CurrentFinancialInstruments2024-03-3108921618ns5:Non-currentFinancialInstruments2025-03-3108921618ns5:Non-currentFinancialInstruments2024-03-3108921618ns5:ShareCapital2025-03-3108921618ns5:ShareCapital2024-03-3108921618ns5:RetainedEarningsAccumulatedLosses2025-03-3108921618ns5:RetainedEarningsAccumulatedLosses2024-03-3108921618ns5:NetGoodwill2024-04-012025-03-3108921618ns5:IntangibleAssetsOtherThanGoodwill2024-04-012025-03-3108921618ns5:LandBuildings2024-04-012025-03-3108921618ns5:PlantMachinery2024-04-012025-03-3108921618ns5:NetGoodwill2024-03-3108921618ns5:NetGoodwill2025-03-3108921618ns5:NetGoodwill2024-03-3108921618ns5:LandBuildings2024-03-3108921618ns5:PlantMachinery2024-03-3108921618ns5:LandBuildings2025-03-3108921618ns5:PlantMachinery2025-03-3108921618ns5:LandBuildings2024-03-3108921618ns5:PlantMachinery2024-03-3108921618ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2024-03-3108921618ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2024-04-012025-03-3108921618ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2025-03-3108921618ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2024-03-3108921618ns5:WithinOneYearns5:CurrentFinancialInstruments2025-03-3108921618ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-31
REGISTERED NUMBER: 08921618 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

A G Tree Services Limited

A G Tree Services Limited (Registered number: 08921618)






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


A G Tree Services Limited

Company Information
for the Year Ended 31 March 2025







DIRECTOR: A Goldstone



REGISTERED OFFICE: 10A Knighton Lane
Broadmayne
Dorchester
DT2 8EZ



REGISTERED NUMBER: 08921618 (England and Wales)



ACCOUNTANTS: AR Jones
Prospect House
41 Peverell Avenue East
Poundbury
Dorchester
DT1 3WE



BANKERS: Lloyds
PO Box 1000
Andover
BX1 1LT

A G Tree Services Limited (Registered number: 08921618)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 115,724 133,121
115,724 133,121

CURRENT ASSETS
Stocks 3,015 7,194
Debtors 6 14,169 15,062
Cash at bank and in hand 43,795 28,452
60,979 50,708
CREDITORS
Amounts falling due within one year 7 98,626 85,319
NET CURRENT LIABILITIES (37,647 ) (34,611 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

78,077

98,510

CREDITORS
Amounts falling due after more than one
year

8

(19,926

)

(30,381

)

PROVISIONS FOR LIABILITIES (21,988 ) (25,293 )
NET ASSETS 36,163 42,836

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 36,162 42,835
SHAREHOLDERS' FUNDS 36,163 42,836

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 director acknowledges his 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.

A G Tree Services Limited (Registered number: 08921618)

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 director and authorised for issue on 1 August 2025 and were signed by:





A Goldstone - Director


A G Tree Services Limited (Registered number: 08921618)

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

1. STATUTORY INFORMATION

A G 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.

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 2014, is being amortised evenly over its estimated useful life of five 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.
Land and buildings - Straight line over 4 years
Plant and machinery etc - 25% on reducing balance, Straight line over 5 years and Straight line over 3 years

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


A G Tree Services Limited (Registered number: 08921618)

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

2. ACCOUNTING POLICIES - continued
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.

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 5 (2024 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 5,000
AMORTISATION
At 1 April 2024
and 31 March 2025 5,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

A G Tree Services Limited (Registered number: 08921618)

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

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2024 881 239,024 239,905
Additions 909 26,413 27,322
Disposals - (7,685 ) (7,685 )
At 31 March 2025 1,790 257,752 259,542
DEPRECIATION
At 1 April 2024 766 106,018 106,784
Charge for year 285 43,156 43,441
Eliminated on disposal - (6,407 ) (6,407 )
At 31 March 2025 1,051 142,767 143,818
NET BOOK VALUE
At 31 March 2025 739 114,985 115,724
At 31 March 2024 115 133,006 133,121

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 14,000
DEPRECIATION
At 1 April 2024 11,200
Charge for year 2,800
At 31 March 2025 14,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 2,800

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 7,035 11,076
Other debtors 7,134 3,986
14,169 15,062

A G Tree Services Limited (Registered number: 08921618)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 20,364 16,048
Hire purchase contracts 2,160 2,160
Trade creditors 1,013 132
Taxation and social security 21,495 5,541
Other creditors 53,594 61,438
98,626 85,319

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 19,926 28,221
Hire purchase contracts - 2,160
19,926 30,381

9. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Hire purchase contracts 2,160 4,320

10. RELATED PARTY DISCLOSURES

Included within creditors: amounts due within one year is a loan from A Goldstone, director, amounting to £50,625 (2024 - £59,068.) This loan is interest free and repayable on demand.

The goodwill owned by the company, shown under intangible fixed assets, was that purchased from A Goldstone, director, in 2014.

11. ULTIMATE CONTROLLING PARTY

The company is controlled by A Goldstone, director, who holds 100% of the issued share capital.