Tree Surgery and Sawmill Ltd - Filleted accounts

Registered number

SC691117

Tree Surgery and Sawmill Ltd

Filleted Accounts

31 March 2025

Tree Surgery and Sawmill Ltd
Registered number:		SC691117
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		73,168			76,418

Current assets
Stocks		6,000			6,000
Debtors	4	25,683			22,212
Cash at bank and in hand		54,350			41,583
		86,033			69,795

Creditors: amounts falling due within one year	5	(49,988)			(39,626)

Net current assets			36,045			30,169

Total assets less current liabilities			109,213			106,587

Creditors: amounts falling due after more than one year	6		(64,728)			(61,894)

Provisions for liabilities			(10,174)			(9,858)


Net assets			34,311			34,835

Capital and reserves
Called up share capital			102			102
Profit and loss account			34,209			34,733

Shareholders' funds			34,311			34,835

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr A Wilson			Mr A North
Director			Director
Approved by the board on 23 December 2025

Tree Surgery and Sawmill Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Buildings			5% straight line
	Plant and machinery			25% reducing balance
	Fixtures, fittings, tools and equipment			25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					5		4


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	6,500		96,983		17,000		120,483
	Additions	-		17,353		-		17,353
	At 31 March 2025	6,500		114,336		17,000		137,836

	Depreciation
	At 1 April 2024	325		40,340		3,400		44,065
	Charge for the year	325		17,558		2,720		20,603
	At 31 March 2025	650		57,898		6,120		64,668

	Net book value
	At 31 March 2025	5,850		56,438		10,880		73,168
	At 31 March 2024	6,175		56,643		13,600		76,418


4	Debtors					2025		2024
£							£

	Trade debtors					25,683		13,691
	Other debtors					-		71
	Overdrawn Directors loan account					-		8,450
						25,683		22,212


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					3,869		8,495
	Taxation and social security costs					32,350		12,772
	Deferred grant income					13,769		18,359
						49,988		39,626


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Other creditors					64,728		61,894


7	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr A North
	The Directors loan account was overdrawn by £8,450 at the start of the accounting period end. This was repaid in full on 23 May 2024.	8,450		-		(10,520)		(2,070)

		8,450		-		(10,520)		(2,070)


8	Other information

	Tree Surgery and Sawmill Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
	Tree Cottage
	Killearn
	Glasgow
	G63 9PZ