Eden Tree Care Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11266857

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		320,714		206,004

			320,714		206,004
CURRENT ASSETS
Stocks	5	14,000		6,000
Debtors	6	69,222		25,605
Cash at bank and in hand		97,317		76,415

		180,539		108,020
Creditors: Amounts Falling Due Within One Year	7	(354,126 )		(232,705 )

NET CURRENT ASSETS (LIABILITIES)			(173,587 )		(124,685 )

TOTAL ASSETS LESS CURRENT LIABILITIES			147,127		81,319

Creditors: Amounts Falling Due After More Than One Year	8		(6,308 )		(23,927 )

NET ASSETS			140,819		57,392

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			140,719		57,292

SHAREHOLDERS' FUNDS			140,819		57,392

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Eden Tree Care Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J A Smithard

Director

19 September 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Eden Tree Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11266857 . The registered office is 11 Melbourne Road, Coleorton, Coalville, Leicestershire, LE67 8JH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	10% straight line
Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Eden Tree Care Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Taxation

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

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2024: 12)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 April 2024	79,161	255,713	118,223	453,097
Additions	-	113,901	59,492	173,393

As at 31 March 2025	79,161	369,614	177,715	626,490

Depreciation
As at 1 April 2024	42,569	129,388	75,136	247,093
Provided during the period	7,918	38,192	12,573	58,683

As at 31 March 2025	50,487	167,580	87,709	305,776

Net Book Value
As at 31 March 2025	28,674	202,034	90,006	320,714

As at 1 April 2024	36,592	126,325	43,087	206,004

5. Stocks

	2025	2024
	£	£
Stock	14,000	6,000

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	67,962	25,605
Other debtors	1,260	-

	69,222	25,605

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Eden Tree Care Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	2,600	-
Trade creditors	130,217	23,945
Bank loans and overdrafts	10,648	10,000
Corporation tax	31,981	14,374
Other taxes and social security	5,746	30,504
VAT	13,709	-
Other creditors	68,194	71,711
Accruals and deferred income	-	1,750
Directors' loan accounts	91,031	80,421

	354,126	232,705

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	6,500
Bank loans	6,308	17,427

	6,308	23,927

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	2,600	-
Later than one year and not later than five years	-	6,500

	2,600	6,500

	2,600	6,500

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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