Registration number: 6182587

Acremans Arboriculture Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 9
Detailed Profit and Loss Account	10 to 12

Acremans Arboriculture Limited

Company Information

Directors

Mr Ben Acreman Mrs Kirsty Acreman

Registered office

Clifton View Wiggington Banbury Oxfordshire OX15 4LH

Accountants

Periscope Group Limited Faveo House, 2 Somerville Court Banbury Business Park Adderbury Oxfordshire OX17 3SN

Acremans Arboriculture Limited

(Registration number: 6182587)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	285,571	241,958
Current assets
Stocks	5	40,917	31,515
Debtors	6	42,405	74,984
Cash at bank and in hand		167,470	184,457
		250,792	290,956
Creditors: Amounts falling due within one year	7	(155,224)	(169,405)
Net current assets		95,568	121,551
Total assets less current liabilities		381,139	363,509
Creditors: Amounts falling due after more than one year	7	(30,636)	(40,108)
Provisions for liabilities		(54,259)	(45,972)
Net assets		296,244	277,429
Capital and reserves
Called up share capital	8	100	100
Retained earnings		296,144	277,329
Shareholders' funds		296,244	277,429

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 December 2025 and signed on its behalf by:
 

......................................... Mr Ben Acreman Director

Acremans Arboriculture Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Clifton View
Wiggington
Banbury
Oxfordshire
OX15 4LH

These financial statements were authorised for issue by the Board on 8 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Acremans Arboriculture Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	Reducing balance 20%
Fixtures and fittings	Reducing balance 25%
Motor vehicles	Reducing balance 20%
Office equipment	Reducing balance 25%

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Acremans Arboriculture Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 12 (2024 - 9).

Acremans Arboriculture Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2024	1,281	197,432	347,465	546,178
Additions	1,920	45,934	76,545	124,399
Disposals	-	(3,964)	(41,995)	(45,959)
At 31 March 2025	3,201	239,402	382,015	624,618
Depreciation
At 1 April 2024	1,179	111,676	191,365	304,220
Charge for the year	127	21,257	37,445	58,829
Eliminated on disposal	-	(3,236)	(20,766)	(24,002)
At 31 March 2025	1,306	129,697	208,044	339,047
Carrying amount
At 31 March 2025	1,895	109,705	173,971	285,571
At 31 March 2024	102	85,756	156,100	241,958

5

Stocks

	2025 £	2024 £
Work in progress	21,592	15,460
Other inventories	19,325	16,055
	40,917	31,515

6

Debtors

Current	2025 £	2024 £
Trade debtors	40,425	69,825
Prepayments	1,980	3,814
Other debtors	-	1,345
	42,405	74,984

7

Creditors

Creditors: amounts falling due within one year

Acremans Arboriculture Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	66,441	66,769
Trade creditors		899	1,742
Taxation and social security		78,985	91,439
Accruals and deferred income		149	-
Other creditors		8,750	9,455
		155,224	169,405

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £66,441. (2024 - £66,769).

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	30,636	40,108

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £30,636 (2024 - £40,108).

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares of £1 each	100	100	100	100

Acremans Arboriculture Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	1,500	10,500
Hire purchase contracts	29,136	29,608
	30,636	40,108

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	9,000	9,000
Hire purchase contracts	57,441	57,769
	66,441	66,769

10

Dividends

Interim dividends paid

		2025 £		2024 £
Interim dividend of £1,000.00 (2024 - £1,080.00) per each Ordinary Shares		100,000		108,000

11	Related party transactions

Acremans Arboriculture Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	36,908	36,908
Contributions paid to money purchase schemes	12,000	3,000
	48,908	39,908

Dividends paid to directors

		2025 £		2024 £
Mr Ben Acreman
Dividend		50,000		54,000
Mrs Kirsty Acreman
Dividend		50,000		54,000

Summary of transactions with all entities with joint control or significant interest

Rent
During the year, the company paid rent amounting to £14,400 (2024 £14,400) to the directors property business.

Acremans Arboriculture Limited

Detailed Profit and Loss Account for the Year Ended 31 March 2025

	2025  £	2024  £
turnover (analysed below)	791,805	673,134
Cost of sales (analysed below)	(52,876)	(101,940)
Gross profit	738,929	571,194
Gross profit (%)	93.32%	84.86%
Administrative expenses
Employment costs (analysed below)	(420,371)	(318,572)
Establishment costs (analysed below)	(15,232)	(15,028)
General administrative expenses (analysed below)	(89,553)	(63,324)
Finance charges (analysed below)	(170)	(170)
Depreciation costs (analysed below)	(58,830)	(48,253)
Other expenses (analysed below)	43	-
	(584,113)	(445,347)
Operating profit	154,816	125,847
Other interest receivable and similar income (analysed below)	1,460	475
Interest payable and similar charges (analysed below)	(3,994)	(3,194)
	(2,534)	(2,719)
Profit before tax	152,282	123,128

Acremans Arboriculture Limited

Detailed Profit and Loss Account for the Year Ended 31 March 2025

2025 £

2024 £

Turnover
Rendering of services, UK	791,805	659,134
Other revenue	-	14,000
	791,805	673,134

Cost of sales
Purchases and direct costs
Purchases	(48,348)	(44,656)
	(48,348)	(44,656)

Employment costs
Wages and salaries (excluding directors)	(330,552)	(242,881)
Staff NIC (Employers)	(26,549)	(18,746)
Directors remuneration	(36,908)	(36,908)
Directors NIC (Employers)	(2,148)	(2,007)
Staff pensions (Defined contribution)	(6,829)	(5,160)
Directors pensions (Defined contribution)	(12,000)	(3,000)
Staff training	(3,715)	(6,007)
Staff welfare	(1,670)	(3,863)
	(420,371)	(318,572)

Establishment costs
Rent	(14,400)	(14,400)
Use of home as office	(624)	(624)
Repairs and maintenance	-	(4)
Equipment repairs and renewals	(208)	-
	(15,232)	(15,028)

General administrative expenses
Telephone and fax	(824)	(1,775)
Office expenses	(854)	(846)
Trade subscriptions	(143)	(470)
Charitable donations	(500)	(330)
Motor expenses	(47,651)	(40,661)
Advertising	(3,348)	(2,872)
Staff entertaining (allowable for tax)	(235)	-
Accountancy fees	(4,005)	(3,840)
Insurance	(14,374)	(11,565)
Legal and professional fees	(982)	(965)
Bad debts written off	(16,637)	-
	(89,553)	(63,324)

Finance charges
Bank charges	(170)	(170)

Acremans Arboriculture Limited

Detailed Profit and Loss Account for the Year Ended 31 March 2025

2025 £

2024 £

Depreciation costs
Depreciation of plant and machinery (owned)	(11,777)	(17,544)
Depreciation of plant and machinery (finance lease/hp)	(25,669)	(15,228)
Depreciation of fixtures and fittings (owned)	(45)	(7)
Depreciation of motor vehicles (owned)	(6,624)	(2,852)
Depreciation of motor vehicles (finance lease/hp)	(14,633)	(12,596)
Depreciation of office equipment (owned)	(82)	(26)
	(58,830)	(48,253)

Other expenses
(Profit)/loss on disposal of tangible fixed assets	43	-

Other interest receivable and similar income
Bank interest receivable	1,460	475

Interest payable and similar expenses
Bank interest payable	(6)	-
Bank loan interest payable	(384)	(611)
Hire purchase interest	(148)	(99)
Hire purchase interest	(3,162)	(1,881)
Other interest payable	(294)	(603)
	(3,994)	(3,194)