Company Registration No. 10256906 (England and Wales)
A Ellis Tree Surgery Limited
Unaudited accounts
for the year ended 31 July 2025
A Ellis Tree Surgery Limited
Unaudited accounts
Contents
A Ellis Tree Surgery Limited
Company Information
for the year ended 31 July 2025
Company Number
10256906 (England and Wales)
Registered Office
9 Brickwell Walk
Hazlemere
High Wycombe
Buckinghamshire
HP15 7TN
England
Accountants
James Norman Business Advisory Limited
7 High Street
Windsor
SL4 1LD
A Ellis Tree Surgery Limited
Statement of financial position
as at 31 July 2025
Tangible assets
105,928
72,460
Cash at bank and in hand
11,618
8,644
Creditors: amounts falling due within one year
(42,214)
(39,668)
Net current liabilities
(17,626)
(23,031)
Total assets less current liabilities
88,302
49,429
Creditors: amounts falling due after more than one year
(48,646)
(26,820)
Provisions for liabilities
Deferred tax
(20,127)
(13,768)
Called up share capital
110
110
Profit and loss account
19,419
8,731
Shareholders' funds
19,529
8,841
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 October 2025 and were signed on its behalf by
Andrew Ellis
Director
Company Registration No. 10256906
A Ellis Tree Surgery Limited
Notes to the Accounts
for the year ended 31 July 2025
A Ellis Tree Surgery Limited is a private company, limited by shares, registered in England and Wales, registration number 10256906. The registered office is 9 Brickwell Walk, Hazlemere , High Wycombe, Buckinghamshire, HP15 7TN, England.
These financial statements have been prepared in compliance with FRS 102, ’The Financial Reporting Standard applicable to 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 accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance
Motor vehicles
20% Reducing Balance
Fixtures & fittings
20% Straight Line
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 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.
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charge to the profit & loss account in the period to which they relate.
A Ellis Tree Surgery Limited
Notes to the Accounts
for the year ended 31 July 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
3
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 August 2024
115,099
37,775
3,708
156,582
Additions
11,650
42,730
1,251
55,631
Disposals
(20,877)
-
(745)
(21,622)
At 31 July 2025
105,872
80,505
4,214
190,591
At 1 August 2024
54,022
27,200
2,900
84,122
Charge for the year
13,271
4,964
544
18,779
On disposals
(17,493)
-
(745)
(18,238)
At 31 July 2025
49,800
32,164
2,699
84,663
At 31 July 2025
56,072
48,341
1,515
105,928
At 31 July 2024
61,077
10,575
808
72,460
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Plant & machinery
20,559
25,698
- Motor vehicles
39,881
9,191
Amounts falling due within one year
Accrued income and prepayments
10,510
6,873
A Ellis Tree Surgery Limited
Notes to the Accounts
for the year ended 31 July 2025
5
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
5,484
7,549
Obligations under finance leases and hire purchase contracts
9,568
8,462
Taxes and social security
10,935
9,408
6
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
48,646
20,496
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
10 Ordinary shares B of £1 each
10
10
The advances to the director were £5,428 for the year, all advances were repaid during the year.
9
Average number of employees
During the year the average number of employees was 6 (2024: 5).