REGISTERED NUMBER: 10545526 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Fellwood Tree Surgeons Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

L Smith

REGISTERED OFFICE:

Building 6000 Langstone Technology Park

Langstone Road

Havant

Hampshire

PO9 1SA

REGISTERED NUMBER:

10545526 (England and Wales)

ACCOUNTANTS:

AM-PM Accounting Solutions Limited

Building 6000

Langstone Technology Park

Langstone Road

Havant

Hampshire

PO9 1SA

FIXED ASSETS

Tangible assets

4

41,910

53,331

CURRENT ASSETS

Stocks

-

8,810

Debtors

5

2,268

1,274

Cash at bank

77,485

30,532

79,753

40,616

CREDITORS

Amounts falling due within one year

6

21,135

25,269

NET CURRENT ASSETS

58,618

15,347

TOTAL ASSETS LESS CURRENT LIABILITIES

100,528

68,678

PROVISIONS FOR LIABILITIES

8,013

10,133

NET ASSETS

92,515

58,545

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

92,514

58,544

92,515

58,545

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

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

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 5 June 2025 and were signed by:

L Smith - Director

1.	STATUTORY INFORMATION

Fellwood Tree Surgeons 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Improvements to property

-

2% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

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.

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.

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 February 2024

8,517

43,646

608

45,850

98,621

Additions

-

-

864

-

864

Disposals

-

-

-

(12,000

)

(12,000

)

At 31 January 2025

8,517

43,646

1,472

33,850

87,485

DEPRECIATION

At 1 February 2024

671

22,211

227

22,181

45,290

Charge for year

171

4,285

310

5,384

10,150

Eliminated on disposal

-

-

-

(9,865

)

(9,865

)

At 31 January 2025

842

26,496

537

17,700

45,575

NET BOOK VALUE

At 31 January 2025

7,675

17,150

935

16,150

41,910

At 31 January 2024

7,846

21,435

381

23,669

53,331

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Other debtors

2,268

1,274

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Taxation and social security

10,741

3,330

Other creditors

10,394

21,939

21,135

25,269

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

31.1.25

31.1.24

£

£

L Smith

Balance outstanding at start of year

(21,045

)

(32,307

)

Amounts advanced

28,428

(1,408

)

Amounts repaid

(16,859

)

12,670

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(9,476

)

(21,045

)

8.	RELATED PARTY DISCLOSURES

As at 31 January 2025 the balance on the Director's loan account was £9,476 owed to him by the company (2024: £21,045).

This loan account is interest free and repayable on demand.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is L Smith.