REGISTERED NUMBER: 06247048 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Acer Tree Surgeons Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N Cranston

Mrs V M Goodenough

A J Roberts

R Derham

SECRETARY:

B20 Wessex Limited

REGISTERED OFFICE:

The Old Post Office

85 High Street

Chapmanslade

Westbury

Wiltshire

BA13 4AN

REGISTERED NUMBER:

06247048 (England and Wales)

ACCOUNTANTS:

B20 Wessex Limited

Unit 1C

1 Lancaster House

Bowerhill

Melksham

Wiltshire

SN12 6TT

FIXED ASSETS

Tangible assets

4

180,825

204,208

CURRENT ASSETS

Debtors

5

26,822

30,327

Cash at bank

85,745

52,374

112,567

82,701

CREDITORS

Amounts falling due within one year

6

110,805

115,771

NET CURRENT ASSETS/(LIABILITIES)

1,762

(33,070

)

TOTAL ASSETS LESS CURRENT LIABILITIES

182,587

171,138

CREDITORS

Amounts falling due after more than one year

7

(65,567

)

(74,121

)

PROVISIONS FOR LIABILITIES

(28,753

)

(25,945

)

NET ASSETS

88,267

71,072

CAPITAL AND RESERVES

Called up share capital

130

130

Retained earnings

88,137

70,942

SHAREHOLDERS' FUNDS

88,267

71,072

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

N Cranston - Director

1.	STATUTORY INFORMATION

Acer Tree Surgeons Limited 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 net invoiced sales of services, excluding value added tax.

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 etc

-

33% on reducing balance and 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2024

566,554

Additions

53,683

Disposals

(41,250

)

At 31 May 2025

578,987

DEPRECIATION

At 1 June 2024

362,346

Charge for year

57,542

Eliminated on disposal

(21,726

)

At 31 May 2025

398,162

NET BOOK VALUE

At 31 May 2025

180,825

At 31 May 2024

204,208

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

Plant and

machinery

etc

£

COST

At 1 June 2024

334,258

Additions

48,000

Disposals

(41,250

)

At 31 May 2025

341,008

DEPRECIATION

At 1 June 2024

188,738

Charge for year

41,425

Eliminated on disposal

(21,726

)

At 31 May 2025

208,437

NET BOOK VALUE

At 31 May 2025

132,571

At 31 May 2024

145,520

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

22,622

27,461

Other debtors

4,200

2,866

26,822

30,327

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Hire purchase contracts and finance leases

34,127

53,406

Trade creditors

10,975

8,290

Taxation and social security

62,187

50,455

Other creditors

3,516

3,620

110,805

115,771

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Hire purchase contracts and finance leases

65,567

74,121

8.	RELATED PARTY DISCLOSURES

During the year dividends were paid to N Cranston (director) amounted to £42,000 (2024: £32,500). A Roberts (director) received dividends of £29,500 (2024: £23,750) and R Derham (director) received dividends of £2,000 (2024: £1,000)..

9.	ULTIMATE CONTROLLING PARTY

The controlling party is N Cranston.