Absolute Tree Care LLP - Accounts to registrar (filleted)

REGISTERED NUMBER: OC308199 (England and Wales)

ABSOLUTE TREE CARE LLP

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mr K Thorbergsen

Mr A L Winch

REGISTERED OFFICE:

15 High Street

Brackley

Northamptonshire

NN13 7DH

REGISTERED NUMBER:

OC308199 (England and Wales)

ACCOUNTANTS:

Blencowes

15 High Street

Brackley

Northamptonshire

NN13 7DH

FIXED ASSETS

Tangible assets

4

48,172

28,548

CURRENT ASSETS

Debtors

5

33,295

28,970

Cash at bank

9,336

17,665

42,631

46,635

CREDITORS

Amounts falling due within one year

6

7,529

5,184

NET CURRENT ASSETS

35,102

41,451

TOTAL ASSETS LESS CURRENT
LIABILITIES

83,274

69,999

CREDITORS

Amounts falling due after more than one year

7

(14,352

)

-

ACCRUALS AND DEFERRED INCOME

(368

)

(1,445

)

NET ASSETS ATTRIBUTABLE TO
MEMBERS

68,554

LOANS AND OTHER DEBTS DUE TO
MEMBERS

-

MEMBERS' OTHER INTERESTS

Capital accounts

5,685

Other reserves

62,869

68,554

TOTAL MEMBERS' INTERESTS

Members' other interests

68,554

Amounts due from members

5

(23,847

)

(28,017

)

44,707

40,537

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 22 December 2025 and were signed by:

Mr A L Winch - Designated member

1.	STATUTORY INFORMATION

Absolute Tree Care LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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 etc

-

25% on reducing balance and 15% on reducing balance

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.

Members' remuneration and division of profits

Remuneration is paid to certain members under a contract of employment and is included as an expense

in the profit and loss account.

In addition, the LLP agreement provides that fixed amounts, determined for each member each year, be

paid to members, irrespective of the profits of the LLP. These amounts are included within members'

remuneration charged as an expense.

Profits are treated as being available for discretionary division only if the the LLP has an unconditional

right to refuse payment of the profits of a particular year unless and until the members agree to divide

them. Once agreement has been reached to divide the profits, a members' share in the profit or loss for

the year is accounted for as an allocation of profits. Unallocated profits and losses remain included

within 'other reserves'.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at

transaction price. Any losses arising from impairment are recognised in the profit and loss account in other

administrative expenses.

Members' interests

Members' interests are classified as either equity or debt.

Equity interests comprise any capital introduced classified as equity, any unallocated profits, any

revaluation reserve and any other reserves.

Loans and other debts due to members comprise any capital introduced but classified as a liability, any

loans from members, amounts due to members in respect of allocated profits less drawings and any

other amounts that the LLP is contractually obliged to repay to members.

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

79,958

Additions

35,645

Disposals

(18,380

)

At 31 March 2025

97,223

DEPRECIATION

At 1 April 2024

51,410

Charge for year

6,698

Eliminated on disposal

(9,057

)

At 31 March 2025

49,051

NET BOOK VALUE

At 31 March 2025

48,172

At 31 March 2024

28,548

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

2,568

-

Amounts recoverable on contract

2,800

-

Other debtors

27,927

28,970

33,295

28,970

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Hire purchase contracts

3,857

3,282

Trade creditors

390

-

Taxation and social security

3,282

1,902

7,529

5,184

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Hire purchase contracts

14,352

-