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Registration number: 10300461

Under Lyme Tree Care Ltd Formerly Daniel James Tree Services Limited Directors' Report and Unaudited Financial Statements for the Year Ended 31 July 2025

Under Lyme Tree Care Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

Under Lyme Tree Care Ltd

Company Information

Director | Mr Daniel James McKeown

Registered office | 35 Lower Oxford Road Basford Newcastle-Under-Lyme ST5 0PB

Accountants | Howsons (Stoke) Limited Winton House Stoke Road Stoke on Trent Staffordshire ST4 2RW

Under Lyme Tree Care Ltd

(Registration number: 10300461)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 30,054 | 75,902
Current assets |  |  |
Debtors | 5 | 171 | 27,715
Cash at bank and in hand |  | 2,915 | 46,531
|  | 3,086 | 74,246
Creditors: Amounts falling due within one year | 6 | (62,439) | (139,800)
Net current liabilities |  | (59,353) | (65,554)
Total assets less current liabilities |  | (29,299) | 10,348
Creditors: Amounts falling due after more than one year | 6 | - | (1,625)
Provisions for liabilities |  | (2,000) | (2,000)
Net (liabilities)/assets |  | (31,299) | 6,723
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | (31,300) | 6,722
Shareholders' (deficit)/funds |  | (31,299) | 6,723

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Under Lyme Tree Care Ltd

(Registration number: 10300461)
Balance Sheet as at 31 July 2025

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of Financial Reporting Standard 102 (FRS 102) Section 1A - small entities.

These financial statements have been 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 16 October 2025

......................................... Mr Daniel James McKeown Director

Under Lyme Tree Care Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | General information

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

The company was formerly known as Daniel James Tree Services Limited.

The address of its registered office is:
35 Lower Oxford Road
Basford
Newcastle-Under-Lyme
ST5 0PB

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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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.

The company's presentational currency is pound sterling (£). The accounts are rounded to the nearest whole pound.

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.

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:

Under Lyme Tree Care Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Asset class | Depreciation method and rate
Plant and equipment | 10% reducing balance basis
Motor vehicles | 20% reducing balance basis

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.

Financial instruments

Classification
Basic financial assets, including trade and other debtors, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities, including trade and other trade creditors, bank and other loans, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
Recognition and measurement
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit and loss.
Impairment
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised in the profit or loss.
Financial assets are derecognised when a) the contractual rights to the cash flows from the asset expire or are settled, or b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 7).

Under Lyme Tree Care Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

4 | Tangible assets

| Motor vehicles £ | Plant and equipment £ | Total £
Cost or valuation
At 1 August 2024 | 41,645 | 97,561 | 139,206
Disposals | (19,700) | (53,439) | (73,139)
At 31 July 2025 | 21,945 | 44,122 | 66,067
Depreciation
At 1 August 2024 | 29,045 | 34,259 | 63,304
Charge for the year | 1,796 | 2,542 | 4,338
Eliminated on disposal | (16,081) | (15,548) | (31,629)
At 31 July 2025 | 14,760 | 21,253 | 36,013
Carrying amount
At 31 July 2025 | 7,185 | 22,869 | 30,054
At 31 July 2024 | 12,600 | 63,302 | 75,902

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | - | 27,715
Other debtors | 171 | -
| 171 | 27,715

Under Lyme Tree Care Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Hire purchase |  | 1,625 | 3,900
Taxation and social security |  | - | 16,042
Other creditors |  | 1,507 | 2,132
Directors' loan account |  | 59,307 | 117,726
|  | 62,439 | 139,800
Due after one year |  |  |
HP and finance lease liabilities |  | - | 1,625