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Registration number: 10834860

Harris Tree Care Limited

(Registration number: 10834860)
Balance Sheet as at 30 June 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	678,615	571,349
Current assets
Debtors	6	214,893	117,388
Cash at bank and in hand		549,716	256,034
		764,609	373,422
Creditors: Amounts falling due within one year	7	(265,219)	(170,465)
Net current assets		499,390	202,957
Total assets less current liabilities		1,178,005	774,306
Creditors: Amounts falling due after more than one year	7	(82,509)	(132,776)
Net assets		1,095,496	641,530
Capital and reserves
Called up share capital	8	100	100
Retained earnings		1,095,396	641,430
Shareholders' funds		1,095,496	641,530

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

Approved and authorised by the Board on 25 October 2025 and signed on its behalf by:
 

......................................... Mr Steven Wallace Harris Director

Harris Tree Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1	General information

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

The address of its registered office is:
2 Drake House
Cook Way
Taunton
Somerset
TA2 6BJ
England

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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Harris Tree Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Harris Tree Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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.

3	Staff numbers

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

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	224,121	188,390

Harris Tree Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

5	Tangible assets

	Land and buildings £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 July 2024	6,178	87,896	927,465	1,021,539
Additions	-	68,475	265,599	334,074
Disposals	-	-	(11,955)	(11,955)
At 30 June 2025	6,178	156,371	1,181,109	1,343,658
Depreciation
At 1 July 2024	-	44,685	405,505	450,190
Charge for the year	-	27,922	196,200	224,122
Eliminated on disposal	-	-	(9,269)	(9,269)
At 30 June 2025	-	72,607	592,436	665,043
Carrying amount
At 30 June 2025	6,178	83,764	588,673	678,615
At 30 June 2024	6,178	43,211	521,960	571,349

Included within the net book value of land and buildings above is £6,178 (2024 - £6,178) in respect of freehold land and buildings.
 

6

Debtors

Current	2025 £	2024 £
Trade debtors	136,249	96,860
Prepayments	61,366	-
Other debtors	17,278	20,528
	214,893	117,388

Harris Tree Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Bank loans and overdrafts	9	66,947	111,822
Trade creditors		(695)	50,604
Taxation and social security		76,931	2,530
Accruals and deferred income		5,165	4,166
Other creditors		116,871	1,343
		265,219	170,465

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	82,509	132,776

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	13,333	23,334
Hire purchase contracts	69,176	109,442
	82,509	132,776

Current loans and borrowings

Harris Tree Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

	2025 £	2024 £
Hire purchase contracts	30,688	55,695
Other borrowings	36,259	56,127
	66,947	111,822

10

Dividends

Interim dividends paid

		2025 £		2024 £
Interim dividend of £Nil (2024 - £12.50) per each Ordinary		-		1,250

11	Related party transactions

Harris Tree Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	55,936	28,157