Touchwood Tree Surgery Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11177698

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		2,850		9,500
Tangible Assets	5		22,538		16,406

			25,388		25,906
CURRENT ASSETS
Debtors	6	795		8,790
Cash at bank and in hand		2,091		1,156

		2,886		9,946
Creditors: Amounts Falling Due Within One Year	7	(10,341 )		(9,554 )

NET CURRENT ASSETS (LIABILITIES)			(7,455 )		392

TOTAL ASSETS LESS CURRENT LIABILITIES			17,933		26,298

Creditors: Amounts Falling Due After More Than One Year	8		(39,037 )		(30,000 )

NET LIABILITIES			(21,104 )		(3,702 )

CAPITAL AND RESERVES
Called up share capital	10		10		10
Profit and Loss Account			(21,114 )		(3,712 )

SHAREHOLDERS' FUNDS			(21,104)		(3,702)

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Touchwood Tree Surgery Limited

Balance Sheet (continued)

As At 31 January 2025

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

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Robin Harris

Director

29th October 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Touchwood Tree Surgery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11177698 . The registered office is Studio 21, Bluecoat Chambers, School Lane, Liverpool, L1 3BX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles

5 years

Motor vehicles purchased through a finance lease are depreciated over the term of the finance lease, 4 years.

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 February 2024	9,500

As at 31 January 2025	9,500

Amortisation
As at 1 February 2024	-
Provided during the period	6,650

As at 31 January 2025	6,650

...CONTINUED

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Touchwood Tree Surgery Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

Net Book Value
As at 31 January 2025	2,850

As at 1 February 2024	9,500

Goodwill was previously purchased in January 2018 and not amortised. This year there has been 7 years worth of amortisation charged to bring it in line at the end of the current financial year.

5. Tangible Assets

	Motor Vehicles
	£
Cost
As at 1 February 2024	29,001
Additions	13,650

As at 31 January 2025	42,651

Depreciation
As at 1 February 2024	12,595
Provided during the period	7,518

As at 31 January 2025	20,113

Net Book Value
As at 31 January 2025	22,538

As at 1 February 2024	16,406

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	795	8,790

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	2,434	-
Other creditors	4,630	2,829
Taxation and social security	3,277	6,725

	10,341	9,554

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	9,037	-
Other creditors	30,000	30,000

	39,037	30,000

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Touchwood Tree Surgery Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	2,434	-
Later than one year and not later than five years	9,037	-

	11,471	-

	11,471	-

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

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