Registration number: 10734202

Urban Arborist Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 11

Urban Arborist Ltd

Company Information

Directors

Mrs V Marsh Mr N Marsh

Registered office

Holme Tree Farm Langholme Lane Haxey Doncaster DN9 2NP

Urban Arborist Ltd

(Registration number: 10734202)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	16,000	24,000
Tangible assets	5	155,866	139,114
		171,866	163,114
Current assets
Debtors	6	22,152	8,900
Cash at bank and in hand		4,254	-
		26,406	8,900
Creditors: Amounts falling due within one year	7	(84,007)	(73,238)
Net current liabilities		(57,601)	(64,338)
Total assets less current liabilities		114,265	98,776
Creditors: Amounts falling due after more than one year	7	(61,732)	(77,349)
Net assets		52,533	21,427
Capital and reserves
Called up share capital	8	100	100
Retained earnings		52,433	21,327
Shareholders' funds		52,533	21,427

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 19 September 2025 and signed on its behalf by:
 

Urban Arborist Ltd

(Registration number: 10734202)
Balance Sheet as at 30 April 2025

......................................... Mrs V Marsh Director

......................................... Mr N Marsh Director

Urban Arborist Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1	General information

The company is a private company limited by share capital, incorporated in England .

The address of its registered office is:
Holme Tree Farm
Langholme Lane
Haxey
Doncaster
DN9 2NP

These financial statements were authorised for issue by the Board on 19 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Urban Arborist Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	20% reducing balance
Motor vehicles	25% reducing balance
Fixtures and fittings	20% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	over 10 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Urban Arborist Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Urban Arborist Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 8).

Urban Arborist Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 May 2024	80,000	80,000
At 30 April 2025	80,000	80,000
Amortisation
At 1 May 2024	56,000	56,000
Amortisation charge	8,000	8,000
At 30 April 2025	64,000	64,000
Carrying amount
At 30 April 2025	16,000	16,000
At 30 April 2024	24,000	24,000

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 May 2024	31,650	1,050	112,462	190,765	335,927
Additions	-	-	36,345	-	36,345
Disposals	-	-	(24,793)	-	(24,793)
At 30 April 2025	31,650	1,050	124,014	190,765	347,479
Depreciation
At 1 May 2024	-	620	73,824	122,369	196,813
Charge for the year	-	86	5,812	7,811	13,709
Eliminated on disposal	-	-	(18,909)	-	(18,909)
At 30 April 2025	-	706	60,727	130,180	191,613
Carrying amount
At 30 April 2025	31,650	344	63,287	60,585	155,866
At 30 April 2024	31,650	430	38,638	68,396	139,114

Urban Arborist Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Included within the net book value of land and buildings above is £31,650 (2024 - £31,650) in respect of freehold land and buildings.
 

6

Debtors

Current	2025 £	2024 £
Trade debtors	22,152	8,900
	22,152	8,900

Urban Arborist Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	37,758	55,281
Trade creditors		4,217	2,374
Taxation and social security		22,038	14,213
Accruals and deferred income		1,040	755
Other creditors		18,954	615
		84,007	73,238

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	61,732	77,349

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	25,096	22,372
Hire purchase contracts	36,636	54,977
	61,732	77,349

Current loans and borrowings

Urban Arborist Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

	2025 £	2024 £
Bank borrowings	6,104	10,000
Bank overdrafts	-	5,347
Hire purchase contracts	31,654	39,934
	37,758	55,281