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REGISTERED NUMBER: 03953494 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Ashtree Services (Garden & Grounds

Maintenance) Limited

| Ashtree Services (Garden & Grounds |

| Maintenance) Limited (Registered number: 03953494) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Ashtree Services (Garden & Grounds |

| Maintenance) Limited |

Company Information

for the Year Ended 31 March 2025

| Director: | R S Dawson

| Registered office: | 114-120 Northgate Street

| Chester

| CH1 2HT

| Registered number: | 03953494 (England and Wales)

| Accountants: | Ellis & Co

| Chartered Accountants

| 114-120 Northgate Street

| Chester

| CH1 2HT

| Ashtree Services (Garden & Grounds |

| Maintenance) Limited (Registered number: 03953494) |

Statement of Financial Position

31 March 2025

| 31/3/25 | 31/3/24 |

| Notes | £ | £ | £ | £ |

Fixed assets

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 69,931 |  | 58,845 |  |

69,931 |  | 58,845 |  |

Current assets

Stocks | 9,550 |  | 10,150 |  |

Debtors | 6 | 47,347 |  | 50,159 |  |

Cash in hand | 488 |  | - |  |

57,385 |  | 60,309 |  |

Creditors

Amounts falling due within one year | 7 | 80,054 |  | 84,561 |  |

Net current liabilities | (22,669 | ) | (24,252 | ) |

Total assets less current liabilities | 47,262 |  | 34,593 |  |

Creditors

Amounts falling due after more than one year | 8 | (35,179 | ) | (21,164 | ) |

Provisions for liabilities | 9 | (12,984 | ) | (10,589 | ) |

Net (liabilities)/assets | (901 | ) | 2,840 |  |

Capital and reserves

Called up share capital | 2 |  | 2 |  |

Retained earnings | (903 | ) | 2,838 |  |

Shareholders' funds | (901 | ) | 2,840 |  |

| Ashtree Services (Garden & Grounds |

| Maintenance) Limited (Registered number: 03953494) |

Statement of Financial Position - continued

31 March 2025

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 3 November 2025 and were signed by:

R S Dawson - Director

| Ashtree Services (Garden & Grounds |

| Maintenance) Limited (Registered number: 03953494) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | Statutory information

| Ashtree Services (Garden & Grounds Maintenance) 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.

| Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of twenty 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.

| Leasehold improvements | - | Straight line over 15 years

| Plant and machinery | - | 15% reducing balance

| Fixtures, fittings and equipment | - | 15% reducing balance / 33% on cost

| Motor vehicles | - | 25% reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Ashtree Services (Garden & Grounds |

| Maintenance) Limited (Registered number: 03953494) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | Accounting policies - continued

| 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 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.

| Hire purchase and operating leases

| Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

| Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | Employees and directors

| The average number of employees during the year was 6 (2024 - 5 ) .

| Ashtree Services (Garden & Grounds |

| Maintenance) Limited (Registered number: 03953494) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | Intangible fixed assets

| Goodwill

£ |

| Cost

| At 1 April 2024

| and 31 March 2025 | 60,000 |  |

| Amortisation

| At 1 April 2024

| and 31 March 2025 | 60,000 |  |

| Net book value

| At 31 March 2025 | - |  |

| At 31 March 2024 | - |  |

5. | Tangible fixed assets

| Fixtures, |

| fittings |

| Leasehold |  | Plant and |  | and |  | Motor |

| improvements |  | machinery |  | equipment |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| Cost

| At 1 April 2024 | 13,162 |  | 75,837 |  | 5,011 |  | 76,709 |  | 170,719 |  |

| Additions | - |  | 32,394 |  | - |  | 16,217 |  | 48,611 |  |

| Disposals | - |  | (24,400 | ) | - |  | (14,461 | ) | (38,861 | ) |

| At 31 March 2025 | 13,162 |  | 83,831 |  | 5,011 |  | 78,465 |  | 180,469 |  |

| Depreciation

| At 1 April 2024 | 10,048 |  | 55,186 |  | 4,125 |  | 42,515 |  | 111,874 |  |

| Charge for year | 877 |  | 6,577 |  | 133 |  | 9,890 |  | 17,477 |  |

| Eliminated on disposal | - |  | (15,198 | ) | - |  | (3,615 | ) | (18,813 | ) |

| At 31 March 2025 | 10,925 |  | 46,565 |  | 4,258 |  | 48,790 |  | 110,538 |  |

| Net book value

| At 31 March 2025 | 2,237 |  | 37,266 |  | 753 |  | 29,675 |  | 69,931 |  |

| At 31 March 2024 | 3,114 |  | 20,651 |  | 886 |  | 34,194 |  | 58,845 |  |

6. | Debtors: amounts falling due within one year |

| 31/3/25 |  | 31/3/24

£ | £ |

| Trade debtors | 24,820 |  | 23,445 |  |

| Other debtors | 22,527 |  | 26,714 |  |

47,347 |  | 50,159 |  |

| Ashtree Services (Garden & Grounds |

| Maintenance) Limited (Registered number: 03953494) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

7. | Creditors: amounts falling due within one year |

| 31/3/25 |  | 31/3/24

£ | £ |

| Bank loans and overdrafts | 11,068 |  | 13,502 |  |

| Hire purchase contracts | 19,285 |  | 12,100 |  |

| Trade creditors | 5,561 |  | 9,060 |  |

| Taxation and social security | 28,788 |  | 29,139 |  |

| Other creditors | 15,352 |  | 20,760 |  |

80,054 |  | 84,561 |  |

| Bank loans and overdrafts are secured by a fixed and floating charge. Obligations under hire purchase contracts are secured on the underlying asset.

8. | Creditors: amounts falling due after more than one year |

| 31/3/25 |  | 31/3/24

£ | £ |

| Hire purchase contracts | 35,179 |  | 21,164 |  |

| Obligations under hire purchase contracts are secured on the underlying asset.

9. | Provisions for liabilities

| 31/3/25 |  | 31/3/24

£ | £ |

| Deferred tax

| Accelerated capital allowances | 12,984 |  | 10,589 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2024 | 10,589 |  |

| Charge to Statement of Income and Retained Earnings during year | 2,395 |  |

| Balance at 31 March 2025 | 12,984 |  |

10. | Other financial commitments

| At 31 March 2025 the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £50,300 (2024 - £80,250) of which £29,950 (2024 - £29,950) is due within one year.

| Ashtree Services (Garden & Grounds |

| Maintenance) Limited (Registered number: 03953494) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

11. | Director's advances, credits and guarantees

| The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

| 31/3/25 |  | 31/3/24

£ | £ |

| R S Dawson

| Balance outstanding at start of year | 26,714 |  | 11,295 |  |

| Amounts advanced | 26,036 |  | 30,560 |  |

| Amounts repaid | (30,223 | ) | (15,141 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 22,527 |  | 26,714 |  |

| Repayments include £27,000 on 8 November 2024. Advances to the director are unsecured, interest free and repayable on demand. The maximum balance outstanding during the year was £31,286.