REGISTERED NUMBER: 07993394 (England and Wales)

Greenwood Tree Surgeons Limited

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

H M Taylor

G P Edridge

REGISTERED OFFICE:

Nutts Close

Common Road

Eton Wick

Berkshire

SL4 6QY

REGISTERED NUMBER:

07993394 (England and Wales)

ACCOUNTANTS:

Cottrill Mason Ltd

13 Vansittart Estate

Windsor

Berkshire

SL4 1SE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

63,020

62,823

63,020

62,823

CURRENT ASSETS

Debtors

6

9,299

13,849

Cash at bank

29,700

36,191

38,999

50,040

CREDITORS

Amounts falling due within one year

7

26,950

31,843

NET CURRENT ASSETS

12,049

18,197

TOTAL ASSETS LESS CURRENT LIABILITIES

75,069

81,020

PROVISIONS FOR LIABILITIES

13,234

11,800

NET ASSETS

61,835

69,220

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8

61,735

69,120

SHAREHOLDERS' FUNDS

61,835

69,220

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 directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2025 and were signed on its behalf by:

H M Taylor - Director

1.	STATUTORY INFORMATION

Greenwood Tree Surgeons 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil 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.

Plant and machinery

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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

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 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

90,000

AMORTISATION

At 1 April 2024

and 31 March 2025

90,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

50,400

800

109,652

1,255

162,107

Additions

29,338

-

-

-

29,338

Disposals

(12,800

)

-

-

-

(12,800

)

At 31 March 2025

66,938

800

109,652

1,255

178,645

DEPRECIATION

At 1 April 2024

22,260

800

74,969

1,255

99,284

Charge for year

12,688

-

8,773

-

21,461

Eliminated on disposal

(5,120

)

-

-

-

(5,120

)

At 31 March 2025

29,828

800

83,742

1,255

115,625

NET BOOK VALUE

At 31 March 2025

37,110

-

25,910

-

63,020

At 31 March 2024

28,140

-

34,683

-

62,823

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

3,529

9,040

Other debtors

5,770

4,809

9,299

13,849

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

1,741

1,390

Taxation and social security

22,968

29,114

Other creditors

2,241

1,339

26,950

31,843

8.

RESERVES

Retained

earnings

£

At 1 April 2024

69,120

Profit for the year

52,615

Dividends

(60,000

)

At 31 March 2025

61,735

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Miss H Taylor and Mr G Edridge