ABBA TREE SPECIALIST LTD


Director	HUGHES, Elgan


Registered Address	Llety Corwen 2 Clos Corwen
	Llangorwen
	Aberystwyth
	SY23 3FY


Registered Number	11691599 (England and Wales)

Balance Sheet as at
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		635,907		545,485
			635,907		545,485
Current assets
Stocks	4	-		88,675
Debtors	5	47,525		55,069
Cash at bank and on hand		651,386		407,373
		698,911		551,117
Creditors amounts falling due within one year	6	(160,302)		(106,908)
Net current assets (liabilities)			538,609		444,209
Total assets less current liabilities			1,174,516		989,694
Creditors amounts falling due after one year	7		(270,229)		(270,551)
Provisions for liabilities	9		(120,823)		(103,642)
Net assets			783,464		615,501
Capital and reserves
Called up share capital			1		1
Profit and loss account			783,463		615,500
Shareholders' funds			783,464		615,501

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 3 December 2025, and are signed on its behalf by:

HUGHES, Elgan
Director
Registered Company No. 11691599

ABBA TREE SPECIALIST LTD

Notes to the Financial Statements
for the year ended 30 April 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	The company has adopted the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	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.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	25

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
At 01 May 24	985,781	985,781
Additions	420,282	420,282
Disposals	(362,000)	(362,000)
At 30 April 25	1,044,063	1,044,063
Depreciation and impairment
At 01 May 24	440,296	440,296
Charge for year	123,468	123,468
On disposals	(155,608)	(155,608)
At 30 April 25	408,156	408,156
Net book value
At 30 April 25	635,907	635,907
At 30 April 24	545,485	545,485

4.	Stocks

	2025	2024
	£	£
Work in progress	-	88,675
Total	-	88,675

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	42,138	45,055
Other debtors	-	10,014
Prepayments and accrued income	5,387	-
Total	47,525	55,069

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	9,704	14,134
Taxation and social security	18,348	9,176
Finance lease and HP contracts	82,794	73,540
Other creditors	49,456	10,058
Total	160,302	106,908

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	270,229	270,551
Total	270,229	270,551

8.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	353,023		344,091

9.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	120,823	103,642
Total	120,823	103,642

10.	Directors advances, credits and guarantees
	As at the balance sheet date the company owed the director £38,886 (2024: £10,058). No interest is charged and the amount is repayable in full on demand.