REGISTERED NUMBER: 07980379 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 March 2025

for

Craggwood Tree Care Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J O Shilton

REGISTERED OFFICE:

5 Keelham Drive

Rawdon

Leeds

West Yorkshire

LS19 6SG

REGISTERED NUMBER:

07980379 (England and Wales)

ACCOUNTANTS:

Equate Limited

Chartered Certified Accountants

The Hive Wakefield

142 Thornes Lane

Wakefield

West Yorkshire

WF2 7RE

FIXED ASSETS

Tangible assets

4

28,299

36,663

CURRENT ASSETS

Debtors

5

2,976

7,079

Cash at bank

88,724

78,471

91,700

85,550

CREDITORS

Amounts falling due within one year

6

39,165

43,800

NET CURRENT ASSETS

52,535

41,750

TOTAL ASSETS LESS CURRENT LIABILITIES

80,834

78,413

CREDITORS

Amounts falling due after more than one year

7

(14,007

)

(25,471

)

PROVISIONS FOR LIABILITIES

(7,499

)

(10,416

)

NET ASSETS

59,328

42,526

CAPITAL AND RESERVES

Called up share capital

44

44

Retained earnings

59,284

42,482

SHAREHOLDERS' FUNDS

59,328

42,526

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 director acknowledges his 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 director and authorised for issue on 22 April 2025 and were signed by:

J O Shilton - Director

1.	STATUTORY INFORMATION

Craggwood Tree Care 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.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties.

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 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

25,720

102,420

128,140

Additions

1,069

-

1,069

Disposals

(1,423

)

-

(1,423

)

At 31 March 2025

25,366

102,420

127,786

DEPRECIATION

At 1 April 2024

18,350

73,127

91,477

Charge for year

2,110

7,323

9,433

Eliminated on disposal

(1,423

)

-

(1,423

)

At 31 March 2025

19,037

80,450

99,487

NET BOOK VALUE

At 31 March 2025

6,329

21,970

28,299

At 31 March 2024

7,370

29,293

36,663

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

2,976

7,079

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

4,765

4,671

Hire purchase contracts

6,698

6,968

Trade creditors

-

65

Tax

14,638

19,261

VAT

11,103

11,061

Other creditors

235

98

Directors' current accounts

826

776

Accruals and deferred income

900

900

39,165

43,800

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 1-2 years

797

4,765

Bank loans - 2-5 years

-

797

Hire purchase contracts

13,210

19,909

14,007

25,471

8.	ULTIMATE CONTROLLING PARTY

The controlling party is J O Shilton.