1 August 2024 false No description of principal activity Taxfiler 2024.6 12131102 business:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12131102 2024-07-31 12131102 2024-08-01 2025-07-31 12131102 business:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 12131102 business:FilletedAccounts 2024-08-01 2025-07-31 12131102 2025-07-31 12131102 business:Director1 2024-08-01 2025-07-31 12131102 business:RegisteredOffice 2024-08-01 2025-07-31 12131102 2024-07-31 12131102 core:WithinOneYear 2025-07-31 12131102 core:WithinOneYear 2024-07-31 12131102 core:AfterOneYear 2025-07-31 12131102 core:AfterOneYear 2024-07-31 12131102 core:ShareCapital core:PreviouslyStatedAmount 2025-07-31 12131102 core:ShareCapital core:PreviouslyStatedAmount 2024-07-31 12131102 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-07-31 12131102 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-07-31 12131102 core:PreviouslyStatedAmount 2025-07-31 12131102 core:PreviouslyStatedAmount 2024-07-31 12131102 business:SmallEntities 2024-08-01 2025-07-31 12131102 countries:EnglandWales 2024-08-01 2025-07-31 12131102 core:PlantMachinery 2024-08-01 2025-07-31 12131102 core:MotorVehicles 2024-08-01 2025-07-31 12131102 core:Goodwill 2024-07-31 12131102 core:Goodwill 2025-07-31 12131102 core:Goodwill 2024-08-01 2025-07-31 12131102 core:PlantMachinery 2024-07-31 12131102 core:MotorVehicles 2024-07-31 12131102 core:PlantMachinery 2025-07-31 12131102 core:MotorVehicles 2025-07-31 12131102 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure
Company Registration No. 12131102 (England and Wales)
EVOLUTION TREE SURGERY AND GROUND CARE LTD Unaudited accounts for the year ended 31 July 2025
EVOLUTION TREE SURGERY AND GROUND CARE LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
EVOLUTION TREE SURGERY AND GROUND CARE LTD Company Information for the year ended 31 July 2025
Director
BEN ARRON THOMAS WATKINS
Company Number
12131102 (England and Wales)
Registered Office
16 BRIDGE STREET HUNGERFORD BERKSHIRE RG17 0EG ENGLAND
Accountants
ASPIRE ACCOUNTANTS AND ADVISORS LIMITED 16 BRIDGE STREET HUNGERFORD BERKSHIRE RG17 0EG
- 3 -
EVOLUTION TREE SURGERY AND GROUND CARE LTD Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
4,800
6,000
Tangible assets
5
59,736
76,680
64,536
82,680
Current assets
Debtors
6
24,183
7,347
Cash at bank and in hand
3,246
10,971
27,429
18,318
Creditors: amounts falling due within one year
7
(78,191)
(85,171)
Net current liabilities
(50,762)
(66,853)
Total assets less current liabilities
13,774
15,827
Creditors: amounts falling due after more than one year
8
(43,971)
(33,333)
Provisions for liabilities
Deferred tax
(14,721)
(13,249)
Net liabilities
(44,918)
(30,755)
Capital and reserves
Called up share capital
110
110
Profit and loss account
(45,028)
(30,865)
Shareholders' funds
(44,918)
(30,755)
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 November 2025 and were signed on its behalf by
BEN ARRON THOMAS WATKINS Director Company Registration No. 12131102
- 4 -
EVOLUTION TREE SURGERY AND GROUND CARE LTD Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
EVOLUTION TREE SURGERY AND GROUND CARE LTD is a private company, limited by shares, registered in England and Wales, registration number 12131102. The registered office is 16 BRIDGE STREET, HUNGERFORD, BERKSHIRE, RG17 0EG, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Straight line basis over ten years
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Straight line basis over five years
Motor vehicles
Straight line basis over three years
4
Intangible fixed assets
Goodwill
£
Cost
At 1 August 2024
12,000
At 31 July 2025
12,000
Amortisation
At 1 August 2024
6,000
Charge for the year
1,200
At 31 July 2025
7,200
Net book value
At 31 July 2025
4,800
At 31 July 2024
6,000
- 5 -
EVOLUTION TREE SURGERY AND GROUND CARE LTD Notes to the Accounts for the year ended 31 July 2025
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 August 2024
129,308
49,432
178,740
Additions
28,789
-
28,789
At 31 July 2025
158,097
49,432
207,529
Depreciation
At 1 August 2024
66,742
35,318
102,060
Charge for the year
31,619
14,114
45,733
At 31 July 2025
98,361
49,432
147,793
Net book value
At 31 July 2025
59,736
-
59,736
At 31 July 2024
62,566
14,114
76,680
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
24,183
7,347
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
2,676
9,530
VAT
(5,039)
(12,339)
Trade creditors
83,591
68,065
Taxes and social security
586
147
Other creditors
(5,363)
-
Loans from directors
690
18,818
Accruals
1,050
950
78,191
85,171
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
31,881
33,333
Other creditors
12,090
-
43,971
33,333
9
Average number of employees
During the year the average number of employees was 3 (2024: 3).
- 6 -