REGISTERED NUMBER: 09414846 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

WOOD'S ARBORICULTURE & FENCING LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M J Wood

REGISTERED OFFICE:

Unit 2.02

High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

REGISTERED NUMBER:

09414846 (England and Wales)

ACCOUNTANTS:

Acuity Professional Partnership LLP

Unit 2.02 High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

FIXED ASSETS

Intangible assets

4

410

1,394

Tangible assets

5

25,223

37,165

25,633

38,559

CURRENT ASSETS

Debtors

6

14,717

14,645

Cash at bank

3

5,474

14,720

20,119

CREDITORS

Amounts falling due within one year

7

36,934

54,116

NET CURRENT LIABILITIES

(22,214

)

(33,997

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,419

4,562

PROVISIONS FOR LIABILITIES

8

2,685

4,385

NET ASSETS

734

177

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

634

77

SHAREHOLDERS' FUNDS

734

177

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 October 2025 and were signed by:

Mr M J Wood - Director

1.	STATUTORY INFORMATION

Wood's Arboriculture & Fencing 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position statement of financial positiondate.

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 yearyear 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

Cost

At 1 February 2024

and 31 January 2025

9,838

Amortisation

At 1 February 2024

8,444

Charge for year

984

At 31 January 2025

9,428

Net book value

At 31 January 2025

410

At 31 January 2024

1,394

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 February 2024

63,014

60,642

1,401

125,057

Disposals

-

(10,750

)

-

(10,750

)

At 31 January 2025

63,014

49,892

1,401

114,307

Depreciation

At 1 February 2024

41,285

45,339

1,268

87,892

Charge for year

5,432

2,976

133

8,541

Eliminated on disposal

-

(7,349

)

-

(7,349

)

At 31 January 2025

46,717

40,966

1,401

89,084

Net book value

At 31 January 2025

16,297

8,926

-

25,223

At 31 January 2024

21,729

15,303

133

37,165

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

1,120

Other debtors

14,717

13,525

14,717

14,645

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

47

2,408

Trade creditors

-

141

Taxation and social security

9,178

5,276

Other creditors

27,709

46,291

36,934

54,116

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

2,685

4,385

Deferred

tax

£

Balance at 1 February 2024

4,385

Provided during year

(1,700

)

Balance at 31 January 2025

2,685

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100