1 April 2024 false No description of principal activity Taxfiler 2024.6 07310163business:PrivateLimitedCompanyLtd2024-04-012025-03-31 073101632024-03-31 073101632024-04-012025-03-31 07310163business:AuditExemptWithAccountantsReport2024-04-012025-03-31 07310163business:FilletedAccounts2024-04-012025-03-31 073101632025-03-31 07310163business:Director12024-04-012025-03-31 07310163business:Director22024-04-012025-03-31 07310163business:RegisteredOffice2024-04-012025-03-31 073101632024-03-31 07310163core:WithinOneYear2025-03-31 07310163core:WithinOneYear2024-03-31 07310163core:AfterOneYear2025-03-31 07310163core:AfterOneYear2024-03-31 07310163core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 07310163core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 07310163core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 07310163core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 07310163core:PreviouslyStatedAmount2025-03-31 07310163core:PreviouslyStatedAmount2024-03-31 07310163business:SmallEntities2024-04-012025-03-31 07310163countries:EnglandWales2024-04-012025-03-31 07310163core:PlantMachinery2024-04-012025-03-31 07310163core:MotorVehicles2024-04-012025-03-31 07310163core:FurnitureFittings2024-04-012025-03-31 07310163core:PlantMachinery2024-03-31 07310163core:MotorVehicles2024-03-31 07310163core:FurnitureFittings2024-03-31 07310163core:PlantMachinery2025-03-31 07310163core:MotorVehicles2025-03-31 07310163core:FurnitureFittings2025-03-31 073101632023-04-012024-03-31 iso4217:GBP xbrli:pure
Company Registration No. 07310163 (England and Wales)
Scott & Tate Tree Surgeons Ltd Unaudited accounts for the year ended 31 March 2025
Scott & Tate Tree Surgeons Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
Scott & Tate Tree Surgeons Ltd Company Information for the year ended 31 March 2025
Directors
Mr M Scott Mr N Tate
Company Number
07310163 (England and Wales)
Registered Office
16 Nile Road Exeter Devon EX2 7GL England
Accountants
Brambillow Accounting Ltd Brookhouse Cranoe Road Welham Leicestershire LE16 7UH
- 3 -
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Scott & Tate Tree Surgeons Ltd for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Scott & Tate Tree Surgeons Ltd for the year ended 31 March 2025 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
Brambillow Accounting Ltd Chartered Accountants Brookhouse Cranoe Road Welham Leicestershire LE16 7UH 29 November 2025
- 4 -
Scott & Tate Tree Surgeons Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
35,428 
29,898 
Current assets
Debtors
5
13,999 
8,652 
Cash at bank and in hand
3,971 
3,897 
17,970 
12,549 
Creditors: amounts falling due within one year
6
(26,436)
(22,789)
Net current liabilities
(8,466)
(10,240)
Total assets less current liabilities
26,962 
19,658 
Creditors: amounts falling due after more than one year
7
(23,416)
(17,966)
Provisions for liabilities
Deferred tax
- 
(2,048)
Net assets/(liabilities)
3,546 
(356)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
3,446 
(456)
Shareholders' funds
3,546 
(356)
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 1 December 2025 and were signed on its behalf by
Mr M Scott Director Company Registration No. 07310163
- 5 -
Scott & Tate Tree Surgeons Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Scott & Tate Tree Surgeons Ltd is a private company, limited by shares, registered in England and Wales, registration number 07310163. The registered office is 16 Nile Road, Exeter, Devon, EX2 7GL, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
Motor vehicles
26% Reducing Balance
Fixtures & fittings
25% Straight Line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
- 6 -
Scott & Tate Tree Surgeons Ltd Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
33,234 
26,590 
5,044 
64,868 
Additions
34,356 
- 
- 
34,356 
Disposals
(30,474)
- 
- 
(30,474)
At 31 March 2025
37,116 
26,590 
5,044 
68,750 
Depreciation
At 1 April 2024
10,937 
20,967 
3,066 
34,970 
Charge for the year
9,242 
1,462 
668 
11,372 
On disposals
(13,020)
- 
- 
(13,020)
At 31 March 2025
7,159 
22,429 
3,734 
33,322 
Net book value
At 31 March 2025
29,957 
4,161 
1,310 
35,428 
At 31 March 2024
22,297 
5,623 
1,978 
29,898 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
10,398 
5,928 
Deferred tax asset
1,493 
- 
Accrued income and prepayments
2,108 
2,469 
Other debtors
- 
255 
13,999 
8,652 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
4,803 
4,684 
VAT
7,338 
7,373 
Obligations under finance leases and hire purchase contracts
5,771 
5,118 
Trade creditors
144 
823 
Taxes and social security
829 
- 
Loans from directors
4,746 
2,653 
Accruals
2,805 
2,138 
26,436 
22,789 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
1,219 
6,023 
Obligations under finance leases and hire purchase contracts
22,197 
11,943 
23,416 
17,966 
- 7 -
Scott & Tate Tree Surgeons Ltd Notes to the Accounts for the year ended 31 March 2025
8
Transactions with related parties
Included within creditors is an amount of £4,746 (2024: £2,653) which is owed by the Company to the Directors. Interest is not payable on these amounts and there is no fixed date for repayment.
9
Average number of employees
During the year the average number of employees was 3 (2024: 4).
- 8 -