REGISTERED NUMBER: 10095277 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2025

for

Top Tree Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr A Wilshire

Mrs K Wilshire

REGISTERED OFFICE:

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

REGISTERED NUMBER:

10095277 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

7,732

10,606

CURRENT ASSETS

Debtors

5

9,641

5,582

Cash at bank

7,462

4,566

17,103

10,148

CREDITORS

Amounts falling due within one year

6

22,507

17,020

NET CURRENT LIABILITIES

(5,404

)

(6,872

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,328

3,734

PROVISIONS FOR LIABILITIES

1,933

2,015

NET ASSETS

395

1,719

CAPITAL AND RESERVES

Called up share capital

7

10

10

Retained earnings

8

385

1,709

SHAREHOLDERS' FUNDS

395

1,719

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 12th December 2025 and were signed on its behalf by:

Mr A Wilshire - Director

1.	STATUTORY INFORMATION

Top Tree Services 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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33.33% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1st April 2024

33,946

388

1,135

35,469

Disposals

(122

)

(158

)

-

(280

)

At 31st March 2025

33,824

230

1,135

35,189

DEPRECIATION

At 1st April 2024

23,744

236

883

24,863

Charge for year

2,551

39

252

2,842

Eliminated on disposal

(106

)

(142

)

-

(248

)

At 31st March 2025

26,189

133

1,135

27,457

NET BOOK VALUE

At 31st March 2025

7,635

97

-

7,732

At 31st March 2024

10,202

152

252

10,606

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

540

892

Directors' current accounts

4,354

-

Tax

3,074

3,074

Prepayments and accrued income

1,673

1,616

9,641

5,582

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Tax

12,336

8,576

VAT

8,585

7,340

Other creditors

200

-

Directors' current accounts

-

4

Accrued expenses

1,386

1,100

22,507

17,020

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

10

Ordinary

£1

10

10

8.

RESERVES

Retained

earnings

£

At 1st April 2024

1,709

Profit for the year

45,576

Dividends

(46,900

)

At 31st March 2025

385

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st March 2025 and 31st March 2024:

31.3.25

31.3.24

£

£

Mr A Wilshire and Mrs K Wilshire

Balance outstanding at start of year

(4

)

9,109

Amounts advanced

69,762

51,358

Amounts repaid

(65,404

)

(60,471

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

4,354

(4

)

The directors plan to repay the loan within 9 months of the year end.