REGISTERED NUMBER: 03953494 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Ashtree Services (Garden & Grounds

Maintenance) Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

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

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

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

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.

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 ) .

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

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.

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.