CHRISTOPHER HOARE TREE SERVICES LIMITED


Director	HOARE, Christopher


Company Secretary	HOARE, Janine


Registered Address	Exbury Estate Office
	Exbury
	Southampton
	SO45 1AZ


Registered Number	04766544 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	4		736,814		562,255
			736,814		562,255
Current assets
Stocks	5	281,402		183,524
Debtors	6	382,392		501,361
Cash at bank and on hand		57,989		465
		721,783		685,350
Creditors amounts falling due within one year	7	(305,281)		(258,269)
Net current assets (liabilities)			416,502		427,081
Total assets less current liabilities			1,153,316		989,336
Creditors amounts falling due after one year	8		(549,077)		(535,584)
Provisions for liabilities	10		(133,192)		(102,909)
Net assets			471,047		350,843
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			470,047		349,843
Shareholders' funds			471,047		350,843

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 20 May 2025, and are signed on its behalf by:

HOARE, Christopher
Director
Registered Company No. 04766544

CHRISTOPHER HOARE TREE SERVICES LIMITED

Notes to the Financial Statements
for the year ended 31 December 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	10
	Fixtures and fittings	10
	Vehicles	10
	Office Equipment	10

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2024		2023
	Average number of employees during the year	41		41

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 January 24	21,100	21,100
At 31 December 24	21,100	21,100
Amortisation and impairment
At 01 January 24	21,100	21,100
At 31 December 24	21,100	21,100
Net book value
At 31 December 24	-	-
At 31 December 23	-	-

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Total
	£	£	£	£
Cost or valuation
At 01 January 24	801,066	758,329	89,075	1,648,470
Additions	20,810	213,415	19,933	254,158
At 31 December 24	821,876	971,744	109,008	1,902,628
Depreciation and impairment
At 01 January 24	496,242	507,047	82,926	1,086,215
Charge for year	30,521	46,470	2,608	79,599
At 31 December 24	526,763	553,517	85,534	1,165,814
Net book value
At 31 December 24	295,113	418,227	23,474	736,814
At 31 December 23	304,824	251,282	6,149	562,255

5.	Stocks
	Work in progress represents work carried out before the year end but not yet invoiced of £77,065 and money held by contractor by way of retention of £204,337

	2024	2023
	£	£
Work in progress	281,402	183,524
Total	281,402	183,524

6.	Debtors: amounts due within one year

	2024	2023
	£	£
Trade debtors / trade receivables	254,165	396,135
Other debtors	75,242	26,650
Prepayments and accrued income	52,985	78,576
Total	382,392	501,361


	Other Debtors represents CIS asset generated by CIS suffered.

7.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	45,507	-
Bank borrowings and overdrafts	12,650	36,428
Taxation and social security	158,600	86,394
Other creditors	79,554	127,307
Accrued liabilities and deferred income	8,970	8,140
Total	305,281	258,269


	Other Creditors represents monies owed to Company Directors

8.	Creditors: amounts due after one year

	2024	2023
	£	£
Other creditors	549,077	535,584
Total	549,077	535,584

9.	Obligations under finance leases

		2024		2023
		£		£
	Finance lease and HP contracts	549,077		535,584

10.	Provisions for liabilities

	2024	2023
	£	£
Net deferred tax liability (asset)	133,192	102,909
Total	133,192	102,909