REGISTERED NUMBER: 12298286 (England and Wales)

WOLVERHAMPTON TREE SERVICE LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D T Smith

Mr K R Turner

REGISTERED OFFICE:

Building No. 2

Smestow Bridge Industrial Estate

Bridgnorth Road

Wombourne

Staffordshire

WV5 8AY

REGISTERED NUMBER:

12298286 (England and Wales)

ACCOUNTANTS:

Wallace Crooke

College House

St Leonards Close

Bridgnorth

Shropshire

WV16 4EJ

FIXED ASSETS

Tangible assets

4

139,903

85,310

CURRENT ASSETS

Debtors

5

158,386

157,311

Cash at bank and in hand

24,826

94,060

183,212

251,371

CREDITORS

Amounts falling due within one year

6

135,143

180,902

NET CURRENT ASSETS

48,069

70,469

TOTAL ASSETS LESS CURRENT LIABILITIES

187,972

155,779

CREDITORS

Amounts falling due after more than one year

7

(30,115

)

(19,918

)

PROVISIONS FOR LIABILITIES

8

(26,053

)

(15,646

)

NET ASSETS

131,804

120,215

CAPITAL AND RESERVES

Called up share capital

9

120

120

Retained earnings

131,684

120,095

SHAREHOLDERS' FUNDS

131,804

120,215

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by:

Mr D T Smith - Director

1.	STATUTORY INFORMATION

Wolverhampton Tree Service 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.

The company's financial statements are individual entity financial statements.

The company's financial statements are presented in Sterling and all values are rounded to the nearest pound.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on reducing balance

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 15 (2023 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Office

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2024

109,435

52,355

5,482

167,272

Additions

49,503

65,518

2,203

117,224

Disposals

-

(41,000

)

-

(41,000

)

At 31 December 2024

158,938

76,873

7,685

243,496

DEPRECIATION

At 1 January 2024

51,194

27,850

2,918

81,962

Charge for year

26,939

18,510

1,193

46,642

Eliminated on disposal

-

(25,011

)

-

(25,011

)

At 31 December 2024

78,133

21,349

4,111

103,593

NET BOOK VALUE

At 31 December 2024

80,805

55,524

3,574

139,903

At 31 December 2023

58,241

24,505

2,564

85,310

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 January 2024

67,899

23,500

91,399

Additions

16,950

47,518

64,468

Disposals

-

(23,500

)

(23,500

)

At 31 December 2024

84,849

47,518

132,367

DEPRECIATION

At 1 January 2024

29,706

13,586

43,292

Charge for year

13,787

11,880

25,667

Eliminated on disposal

-

(13,586

)

(13,586

)

At 31 December 2024

43,493

11,880

55,373

NET BOOK VALUE

At 31 December 2024

41,356

35,638

76,994

At 31 December 2023

38,193

9,914

48,107

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

153,559

152,671

Other debtors

4,827

4,640

158,386

157,311

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

18,656

12,479

Trade creditors

56,036

70,818

Taxation and social security

30,154

60,596

Other creditors

20,297

27,009

135,143

180,902

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

5,833

15,834

Hire purchase contracts

24,282

4,084

30,115

19,918

8.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

26,053

15,646

Deferred

tax

£

Balance at 1 January 2024

15,646

Provided during year

10,407

Balance at 31 December 2024

26,053

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary A

1

100

100

10

Ordinary B

1

10

10

10

Ordinary C

1

10

10

120

120