REGISTERED NUMBER: 09495360 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Green Valley Arborists Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S R Walton

I Whitaker

L S Kendall

D A Sexton

E Tiplady

REGISTERED OFFICE:

Horley Green House

Horley Green Road

Halifax

West Yorkshire

HX3 6AS

REGISTERED NUMBER:

09495360 (England and Wales)

ACCOUNTANTS:

Horley Green Chartered Accountants

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

FIXED ASSETS

Tangible assets

4

4,519,503

4,274,863

CURRENT ASSETS

Debtors

5

2,938,949

2,357,684

Cash at bank and in hand

440,621

1,052,058

3,379,570

3,409,742

CREDITORS

Amounts falling due within one year

6

1,191,194

1,510,852

NET CURRENT ASSETS

2,188,376

1,898,890

TOTAL ASSETS LESS CURRENT LIABILITIES

6,707,879

6,173,753

CREDITORS

Amounts falling due after more than one year

7

(218,591

)

(338,760

)

PROVISIONS FOR LIABILITIES

8

(1,110,398

)

(967,463

)

NET ASSETS

5,378,890

4,867,530

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Retained earnings

5,368,890

4,857,530

SHAREHOLDERS' FUNDS

5,378,890

4,867,530

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 14 October 2025 and were signed on its behalf by:

S R Walton - Director

I Whitaker - Director

L S Kendall - Director

1.	STATUTORY INFORMATION

Green Valley Arborists 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 the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets

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

Plant and machinery

-

10% on reducing balance

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

15% on reducing balance

Office equipment and IT

-

20% 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 42 (2024 - 34 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Property

Plant and

and

improvements

machinery

fittings

£

£

£

COST

At 1 April 2024

131,171

4,227,165

71,097

Additions

10,693

916,176

15,786

Disposals

-

(572,700

)

-

At 31 March 2025

141,864

4,570,641

86,883

DEPRECIATION

At 1 April 2024

-

907,154

14,207

Charge for year

-

386,619

7,017

Eliminated on disposal

-

(209,460

)

-

At 31 March 2025

-

1,084,313

21,224

NET BOOK VALUE

At 31 March 2025

141,864

3,486,328

65,659

At 31 March 2024

131,171

3,320,011

56,890

Office

Motor

equipment

vehicles

and IT

Totals

£

£

£

COST

At 1 April 2024

1,051,238

57,637

5,538,308

Additions

176,252

25,709

1,144,616

Disposals

-

-

(572,700

)

At 31 March 2025

1,227,490

83,346

6,110,224

DEPRECIATION

At 1 April 2024

317,262

24,822

1,263,445

Charge for year

132,147

10,953

536,736

Eliminated on disposal

-

-

(209,460

)

At 31 March 2025

449,409

35,775

1,590,721

NET BOOK VALUE

At 31 March 2025

778,081

47,571

4,519,503

At 31 March 2024

733,976

32,815

4,274,863

The net book value of assets held on hire purchase finance at the balance sheet date was £1,834,016 (2024: £1,707,855).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

1,205,574

788,231

Amounts recoverable on contract

679,982

497,699

Other debtors

-

900

Inter-company loans

939,801

939,801

Prepayments & accrued income

113,592

131,053

2,938,949

2,357,684

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

509,556

472,813

Trade creditors

174,493

480,299

Tax

180,551

288,985

Social security and other taxes

47,598

39,388

VAT

276,013

198,580

Directors' loan accounts

-

27,787

Accrued expenses

2,983

3,000

1,191,194

1,510,852

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

218,591

338,760

8.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

1,110,398

967,463

Deferred

tax

£

Balance at 1 April 2024

967,463

Accelerated capital allowance

142,935

Balance at 31 March 2025

1,110,398

9.	RELATED PARTY DISCLOSURES

The company is controlled by the company director.

As at the balance sheet date, an amount of £929,500 was owed from Green Valley Agriculture Ltd and an amount of £10,301 was owed from Green Valley Biomass Ltd. Both are related companies due to common share ownership.This is shown in note 6, debtors:amounts falling due within one year.