Company registration number 07991219 (England and Wales)
ESSEX ARBORICULTURE LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
Affinia
Swift House
Ground Floor
18 Hoffmanns Way
Chelmsford
Essex
UK
CM1 1GU
ESSEX ARBORICULTURE LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 10
ESSEX ARBORICULTURE LTD
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
5
175,137
165,552
Current assets
Stocks
4,145
2,600
Debtors falling due after more than one year
6
-
0
7,683
Debtors falling due within one year
6
86,300
25,092
90,445
35,375
Creditors: amounts falling due within one year
7
(267,245)
(244,096)
Net current liabilities
(176,800)
(208,721)
Total assets less current liabilities
(1,663)
(43,169)
Creditors: amounts falling due after more than one year
8
(126,150)
(66,997)
Provisions for liabilities
(24,100)
(35,500)
Net liabilities
(151,913)
(145,666)
Capital and reserves
Called up share capital
9
2
2
Fair value reserve
25,082
20,600
Profit and loss reserves
(176,997)
(166,268)
Total equity
(151,913)
(145,666)
ESSEX ARBORICULTURE LTD
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025
31 March 2025
- 2 -

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

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

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 27 November 2025
Mr W A Brush
Director
Company Registration No. 07991219
ESSEX ARBORICULTURE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Essex Arboriculture Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Orswell, Stoke Rivers, Devon, EX32 7LW.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The company had net liabilities at the time of approving the financial statements, however the director has a true reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future as the directors will continue to support the company. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from contracts for the provision of arboriculture services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
15% reducing balance
Fixtures, fittings & equipment
33% straight line
Equipment
33% straight line
Motor vehicles
20% reducing balance
ESSEX ARBORICULTURE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Biological assets

Biological assets (Livestock) are recognised only when the entity has control over the asset as a result of past events, it is probably that future economic benefits associated with the asset will flow to the entity, and the fair value or cost of the asset can be measured reliably.

Biological assets (Livestock) are initially recognised at cost and subsequently measured at fair value less costs to sell. Any changes in fair value are recognised through the profit or loss and subsequently transferred to a revaluation reserve to reflect the non-distributable nature of the unrealised gains.

Where the company opts to measure Livestock under the fair value model on initial recognition it must carry the asset at fair value at each reporting date. Changes in fair value less costs to sell are recognised in profit or loss.

Where the company opts to measure agricultural produce harvested from the biological asset (Livestock) it is measured at fair value less costs to sell at the point of harvest. This measurement becomes the cost at the date the company applies Section 13 Inventories to the agricultural produce.

1.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.8
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.9
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

ESSEX ARBORICULTURE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.11
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.12
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

ESSEX ARBORICULTURE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 6 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.13
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.14
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.15
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

ESSEX ARBORICULTURE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
2
Judgements and key sources of estimation uncertainty
(Continued)
- 7 -
Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Valuation of biological assets

The valuation of biological assets at the balance sheet date is based on their fair value, determined with reference to active livestock auction markets for animals of a similar breed, age, and condition. While market prices provide an observable input, management judgement is still required in assessing the suitability of comparable prices and making adjustments for factors such as weight, quality, and prevailing local market conditions. Estimation uncertainty arises because actual sale prices achieved may differ from those assumed at the reporting date, particularly in volatile market conditions.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
4
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2024 and 31 March 2025
170,000
Amortisation and impairment
At 1 April 2024 and 31 March 2025
170,000
Carrying amount
At 31 March 2025
-
0
At 31 March 2024
-
0
ESSEX ARBORICULTURE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 8 -
5
Tangible fixed assets
Plant and machinery etc
Biological assets
Total
£
£
£
Cost
At 1 April 2024
336,359
23,450
359,809
Additions
8,199
-
0
8,199
Disposals
-
0
(9,200)
(9,200)
Revaluation
-
0
34,282
34,282
At 31 March 2025
344,558
48,532
393,090
Depreciation and impairment
At 1 April 2024
194,257
-
0
194,257
Depreciation charged in the year
23,696
-
0
23,696
At 31 March 2025
217,953
-
0
217,953
Carrying amount
At 31 March 2025
126,605
48,532
175,137
At 31 March 2024
142,102
23,450
165,552

6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
74,320
20,499
Other debtors
11,980
4,593
86,300
25,092
2025
2024
Amounts falling due after more than one year:
£
£
Other debtors
-
0
7,683
Total debtors
86,300
32,775
ESSEX ARBORICULTURE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 9 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
33,029
35,622
Trade creditors
89,657
23,979
Taxation and social security
9,636
16,560
Other creditors
134,923
167,935
267,245
244,096

HSBC Bank PLC hold a fixed and floating charge over all assets of the company which took effect on 08 November 2013.

Western Twoways Limited have a negative pledge on the land of the business with effect from 22 February 2022.

8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
126,150
66,997

Hire purchase agreements are secured by way of a personal guarantee from the director.

Loan liabilities totalling £38,408 are secured by way of a personal guarantee from the director.

9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
2
2
2
2

The Company has in issue one class of Ordinary share which carries full voting, dividend and capital distribution rights.

ESSEX ARBORICULTURE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 10 -
10
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

Related party
Description of transaction
Income
Payments
2025
2024
2025
2024
£
£
£
£
Other related parties
Payments on behalf of entity
6,260
12,320
2,413
80
Transfer of liability
31,100
-
-
-
Balances with related parties

The following amounts were outstanding at the reporting end date:

Amounts owed by
Amounts owed to
related parties
related parties
2025
2024
2025
2024
£
£
£
£
Other related parties
-
0
7,683
27,264
-
0
Other information

Parties included within 'other related parties' are related due to common control over the parties by the shareholders of this entity.

All balances with other related parties are unsecured, and no guarantees have been given or received by any such party. Outstanding balances do not accrue interest.

There are no provisions for uncollectible receivables related to the amount of outstanding balances, and no expense has been recognised during the period in respect of bad or doubtful debts due from related parties.

All liabilities are to be settled via a transfer of funds to the related parties.

11
Directors' transactions

At the balance sheet date the company owed £5,159 (2024: £76,619) to the directors.

2025-03-31 2024-04-01 false false false 27 November 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr W A Brush 07991219 2024-04-01 2025-03-31 07991219 2025-03-31 07991219 2024-03-31 07991219 core:OtherPropertyPlantEquipment 2025-03-31 07991219 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-03-31 07991219 core:OtherPropertyPlantEquipment 2024-03-31 07991219 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-03-31 07991219 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 07991219 core:Non-currentFinancialInstruments core:AfterOneYear 2024-03-31 07991219 core:WithinOneYear 2024-03-31 07991219 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 07991219 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 07991219 core:CurrentFinancialInstruments 2025-03-31 07991219 core:CurrentFinancialInstruments 2024-03-31 07991219 core:ShareCapital 2025-03-31 07991219 core:ShareCapital 2024-03-31 07991219 core:OtherMiscellaneousReserve 2025-03-31 07991219 core:OtherMiscellaneousReserve 2024-03-31 07991219 core:RetainedEarningsAccumulatedLosses 2025-03-31 07991219 core:RetainedEarningsAccumulatedLosses 2024-03-31 07991219 core:ShareCapitalOrdinaryShareClass1 2025-03-31 07991219 core:ShareCapitalOrdinaryShareClass1 2024-03-31 07991219 bus:Director1 2024-04-01 2025-03-31 07991219 core:Goodwill 2024-04-01 2025-03-31 07991219 core:PlantMachinery 2024-04-01 2025-03-31 07991219 core:FurnitureFittings 2024-04-01 2025-03-31 07991219 core:ComputerEquipment 2024-04-01 2025-03-31 07991219 core:MotorVehicles 2024-04-01 2025-03-31 07991219 2023-04-01 2024-03-31 07991219 core:NetGoodwill 2024-03-31 07991219 core:NetGoodwill 2025-03-31 07991219 core:NetGoodwill 2024-03-31 07991219 core:OtherPropertyPlantEquipment 2024-03-31 07991219 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-03-31 07991219 2024-03-31 07991219 core:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 07991219 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-04-01 2025-03-31 07991219 core:WithinOneYear 2025-03-31 07991219 core:AfterOneYear 2025-03-31 07991219 core:AfterOneYear 2024-03-31 07991219 core:Non-currentFinancialInstruments 2025-03-31 07991219 core:Non-currentFinancialInstruments 2024-03-31 07991219 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 07991219 bus:OrdinaryShareClass1 2025-03-31 07991219 bus:OrdinaryShareClass1 2024-03-31 07991219 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07991219 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07991219 bus:FRS102 2024-04-01 2025-03-31 07991219 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 07991219 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP