REGISTERED NUMBER: 10130420 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

GRISTMAN TREE SURGERY LTD

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

68,526

64,540

68,526

64,540

CURRENT ASSETS

Stocks

6

1,773

7,140

Debtors

7

15,881

22,482

Cash at bank

65,697

72,461

83,351

102,083

CREDITORS

Amounts falling due within one year

8

110,772

118,383

NET CURRENT LIABILITIES

(27,421

)

(16,300

)

TOTAL ASSETS LESS CURRENT LIABILITIES

41,105

48,240

CREDITORS

Amounts falling due after more than one year

9

(32,209

)

(32,237

)

PROVISIONS FOR LIABILITIES

(14,534

)

(13,327

)

NET (LIABILITIES)/ASSETS

(5,638

)

2,676

CAPITAL AND RESERVES

Called up share capital

11

300

300

Retained earnings

12

(5,938

)

2,376

SHAREHOLDERS' FUNDS

(5,638

)

2,676

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 April 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 8 October 2025 and were signed by:

Mr R T Grist - Director

1.	STATUTORY INFORMATION

Gristman Tree Surgery Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

10130420

Registered office:

368 Forest Road

London

E17 5JF

The presentation currency of the financial statements is the Pound Sterling (£).

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 2016, is being amortised evenly over its estimated useful life of three 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Computer equipment

-

20% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 8 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

50,000

AMORTISATION

At 1 May 2024

and 30 April 2025

50,000

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 May 2024

167,870

2,473

170,343

Additions

26,995

59

27,054

At 30 April 2025

194,865

2,532

197,397

DEPRECIATION

At 1 May 2024

104,618

1,185

105,803

Charge for year

22,562

506

23,068

At 30 April 2025

127,180

1,691

128,871

NET BOOK VALUE

At 30 April 2025

67,685

841

68,526

At 30 April 2024

63,252

1,288

64,540

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 May 2024

102,830

Additions

26,995

At 30 April 2025

129,825

DEPRECIATION

At 1 May 2024

55,819

Charge for year

18,502

At 30 April 2025

74,321

NET BOOK VALUE

At 30 April 2025

55,504

At 30 April 2024

47,011

6.

STOCKS

2025

2024

£

£

Work-in-progress

1,773

7,140

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

14,932

21,634

Other debtors

949

848

15,881

22,482

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 10)

6,000

6,000

Hire purchase contracts

18,761

16,085

Taxation and social security

15,362

17,548

Other creditors

70,649

78,750

110,772

118,383

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 10)

500

6,500

Hire purchase contracts

31,709

25,737

32,209

32,237

10.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

6,000

6,000

Amounts falling due between one and two years:

Bank loans - 1-2 years

500

6,000

Amounts falling due between two and five years:

Bank loans- 2-5 years

-

500

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

100

Ordinary A

£1

100

100

100

Ordinary B

£1

100

100

300

300

12.

RESERVES

Retained

earnings

£

At 1 May 2024

2,376

Deficit for the year

(6,314

)

Dividends

(2,000

)

At 30 April 2025

(5,938

)

13.	RELATED PARTY DISCLOSURES

The Company's related parties, the nature of the relationship and the extent of the transactions with them are summarised below:

2025

2024

£

£

Amounts owed by/(to) R T Grist (Director)

(67,549

)

(75,749

)

The controlling party is Mr R T Grist.