BRANCH WALKERS TREE SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Harrison

Mrs C Harrison

SECRETARY:

Mrs C Harrison

REGISTERED OFFICE:

Unit 1 Gate Farm

High Street

Sutton Benger

Chippenham

Wiltshire

SN15 4RE

REGISTERED NUMBER:

04359217 (England and Wales)

ACCOUNTANTS:

Bowen Accountants Ltd

Chartered Accountants

Unit 1 Gate Farm

High Street

Sutton Benger

Chippenham

Wiltshire

SN15 4RE

FIXED ASSETS

Tangible assets

4

318,326

257,741

CURRENT ASSETS

Debtors

5

73,790

100,299

Cash at bank

1,047

5,698

74,837

105,997

CREDITORS

Amounts falling due within one year

6

248,594

254,888

NET CURRENT LIABILITIES

(173,757

)

(148,891

)

TOTAL ASSETS LESS CURRENT LIABILITIES

144,569

108,850

PROVISIONS FOR LIABILITIES

7

(59,372

)

(49,207

)

ACCRUALS AND DEFERRED INCOME

(18,639

)

(2,905

)

NET ASSETS

66,558

56,738

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

66,458

56,638

SHAREHOLDERS' FUNDS

66,558

56,738

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.

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 9 September 2025 and were signed on its behalf by:

Mrs C Harrison - Director

R Harrison - Director

1.	STATUTORY INFORMATION

Branch Walkers Tree Services Ltd 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 represents the value of services provided under contracts to the extent that there is a right to consideration.

Where a contract has only been partially completed at the balance sheet date, turnover represents the value of services provided to date based on a proportion of the total expected consideration at completion. Where payments are received in advance from customers, the amounts are recorded as deferred income and included as part of creditors due within one year.

Tangible fixed assets

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

Short leasehold

-

25% on reducing balance

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

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

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 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Short

Plant and

Motor

Computer

leasehold

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

1,030

445,098

346,720

5,923

798,771

Additions

-

85,000

84,282

-

169,282

Disposals

-

(131,738

)

-

(2,645

)

(134,383

)

At 31 March 2025

1,030

398,360

431,002

3,278

833,670

DEPRECIATION

At 1 April 2024

1,026

249,842

285,399

4,763

541,030

Charge for year

1

33,031

17,088

290

50,410

Eliminated on disposal

-

(73,513

)

-

(2,583

)

(76,096

)

At 31 March 2025

1,027

209,360

302,487

2,470

515,344

NET BOOK VALUE

At 31 March 2025

3

189,000

128,515

808

318,326

At 31 March 2024

4

195,256

61,321

1,160

257,741

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

68,553

96,448

Prepayments

5,237

3,851

73,790

100,299

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

27,983

18,377

Loan

7,500

7,500

Trade creditors

3,110

8,881

Tax

1,009

12,980

Social security and other taxes

6,893

4,353

VAT

9,105

29,333

Other creditors

3,070

3,154

Directors' current accounts

189,924

170,310

248,594

254,888

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

59,372

49,207

Deferred

tax

£

Balance at 1 April 2024

49,207

Provided during year

10,165

Accelerated capital allowances

Balance at 31 March 2025

59,372

8.	RELATED PARTY DISCLOSURES

Included within creditors is an amount of £189,924 (2024: £170,311) which is owed to the company's directors. There is no interest due on this amount, nor has it any fixed repayment date.

At the balance sheet date, the company owed £7,500 (2024: £7,500) to Mr T Harrison, a company shareholder.

9.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors who act in concert.