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core:Vehicles 2024-06-01 2025-05-31 08058185 core:FurnitureFittings 2024-06-01 2025-05-31 08058185 core:OfficeEquipment 2024-06-01 2025-05-31 08058185 core:NetGoodwill 2024-06-01 2025-05-31 08058185 core:IntangibleAssetsOtherThanGoodwill 2024-06-01 2025-05-31 08058185 core:ListedExchangeTraded 2024-06-01 2025-05-31 08058185 core:UnlistedNon-exchangeTraded 2024-06-01 2025-05-31 08058185 core:MoreThanFiveYears 2024-06-01 2025-05-31 08058185 core:Non-currentFinancialInstruments 2025-05-31 08058185 core:Non-currentFinancialInstruments 2024-05-31 08058185 dpl:CostSales 2024-06-01 2025-05-31 08058185 dpl:DistributionCosts 2024-06-01 2025-05-31 08058185 core:LandBuildings 2024-06-01 2025-05-31 08058185 core:PlantMachinery 2024-06-01 2025-05-31 08058185 core:Vehicles 2024-06-01 2025-05-31 08058185 core:FurnitureFittings 2024-06-01 2025-05-31 08058185 core:OfficeEquipment 2024-06-01 2025-05-31 08058185 dpl:AdministrativeExpenses 2024-06-01 2025-05-31 08058185 core:NetGoodwill 2024-06-01 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2024-05-31 08058185 dpl:GroupUndertakings 2023-06-01 2024-05-31 08058185 dpl:ParticipatingInterests 2023-06-01 2024-05-31 08058185 dpl:GroupUndertakings core:ListedExchangeTraded 2023-06-01 2024-05-31 08058185 core:ListedExchangeTraded 2023-06-01 2024-05-31 08058185 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-06-01 2024-05-31 08058185 core:UnlistedNon-exchangeTraded 2023-06-01 2024-05-31 08058185 core:NetGoodwill 2025-05-31 08058185 core:IntangibleAssetsOtherThanGoodwill 2025-05-31 08058185 core:LandBuildings 2025-05-31 08058185 core:PlantMachinery 2025-05-31 08058185 core:Vehicles 2025-05-31 08058185 core:FurnitureFittings 2025-05-31 08058185 core:OfficeEquipment 2025-05-31 08058185 core:AfterOneYear 2025-05-31 08058185 core:WithinOneYear 2025-05-31 08058185 core:ListedExchangeTraded 2025-05-31 08058185 core:UnlistedNon-exchangeTraded 2025-05-31 08058185 core:ShareCapital 2025-05-31 08058185 core:SharePremium 2025-05-31 08058185 core:RevaluationReserve 2025-05-31 08058185 core:OtherReservesSubtotal 2025-05-31 08058185 core:RetainedEarningsAccumulatedLosses 2025-05-31 08058185 core:NetGoodwill 2024-05-31 08058185 core:IntangibleAssetsOtherThanGoodwill 2024-05-31 08058185 core:LandBuildings 2024-05-31 08058185 core:PlantMachinery 2024-05-31 08058185 core:Vehicles 2024-05-31 08058185 core:FurnitureFittings 2024-05-31 08058185 core:OfficeEquipment 2024-05-31 08058185 core:AfterOneYear 2024-05-31 08058185 core:WithinOneYear 2024-05-31 08058185 core:ListedExchangeTraded 2024-05-31 08058185 core:UnlistedNon-exchangeTraded 2024-05-31 08058185 core:ShareCapital 2024-05-31 08058185 core:SharePremium 2024-05-31 08058185 core:RevaluationReserve 2024-05-31 08058185 core:OtherReservesSubtotal 2024-05-31 08058185 core:RetainedEarningsAccumulatedLosses 2024-05-31 08058185 core:NetGoodwill 2023-05-31 08058185 core:IntangibleAssetsOtherThanGoodwill 2023-05-31 08058185 core:LandBuildings 2023-05-31 08058185 core:PlantMachinery 2023-05-31 08058185 core:Vehicles 2023-05-31 08058185 core:FurnitureFittings 2023-05-31 08058185 core:OfficeEquipment 2023-05-31 08058185 core:AfterOneYear 2023-05-31 08058185 core:WithinOneYear 2023-05-31 08058185 core:ListedExchangeTraded 2023-05-31 08058185 core:UnlistedNon-exchangeTraded 2023-05-31 08058185 core:ShareCapital 2023-05-31 08058185 core:SharePremium 2023-05-31 08058185 core:RevaluationReserve 2023-05-31 08058185 core:OtherReservesSubtotal 2023-05-31 08058185 core:RetainedEarningsAccumulatedLosses 2023-05-31 08058185 core:AfterOneYear 2024-06-01 2025-05-31 08058185 core:WithinOneYear 2024-06-01 2025-05-31 08058185 core:Non-currentFinancialInstruments core:CostValuation 2024-06-01 2025-05-31 08058185 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-06-01 2025-05-31 08058185 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-06-01 2025-05-31 08058185 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-06-01 2025-05-31 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TREE HEROES LIMITED

Registered Number
08058185
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2025

TREE HEROES LIMITED
Company Information
for the year from 1 June 2024 to 31 May 2025

Director | Paul Andrew Cockcroft

Registered Address | 5/6 Salmon Fields Business Village
| Oldham
| OL2 6HT

Registered Number | 08058185 (England and Wales)

TREE HEROES LIMITED
Balance Sheet as at
31 May 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 17,500 |  |  |  | 20,000
Tangible assets | 4 |  |  | 437,009 |  |  |  | 459,953
|  |  |  | 454,509 |  |  |  | 479,953
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 66,805 |  |  |  | 32,774 |  |
Cash at bank and on hand |  | 72,201 |  |  |  | 51,901 |  |
|  | 139,006 |  |  |  | 84,675 |  |
Creditors amounts falling due within one year | 6 | (66,515) |  |  |  | (42,220) |  |
Net current assets (liabilities) |  |  |  | 72,491 |  |  |  | 42,455
Total assets less current liabilities |  |  |  | 527,000 |  |  |  | 522,408
Creditors amounts falling due after one year | 7 |  |  | (37,324) |  |  |  | (54,521)
Provisions for liabilities |  |  |  | (53,786) |  |  |  | (75,557)
Net assets |  |  |  | 435,890 |  |  |  | 392,330
Capital and reserves |  |  |  |  |  |  |  |
Profit and loss account |  |  |  | 435,890 |  |  |  | 392,330
Shareholders' funds |  |  |  | 435,890 |  |  |  | 392,330

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 25 November 2025, and are signed on its behalf by:
Paul Andrew Cockcroft Director Registered Company No. 08058185

TREE HEROES LIMITED
Notes to the Financial Statements
for the year ended 31 May 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from sale of goods
--- | ---
| 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.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| 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.

| Intangible assets
--- | ---
| Intangible fixed assets are stated at cost or valuation less amortisation. Amortisation is provided on all intangible fixed assets on a straight line basis over their useful economic life.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets

| Finance leases and hire purchase contracts
--- | ---
| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Intangible assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 June 24 | 50,000
| At 31 May 25 | 50,000
| Amortisation and impairment
| At 01 June 24 | 30,000
| Charge for year | 2,500
| At 31 May 25 | 32,500
| Net book value
| At 31 May 25 | 17,500
| At 31 May 24 | 20,000

4. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 June 24 | 838,625
| Additions | 152,283
| Disposals | (137,750)
| At 31 May 25 | 853,158
| Depreciation and impairment
| At 01 June 24 | 378,671
| Charge for year | 78,068
| On disposals | (40,590)
| At 31 May 25 | 416,149
| Net book value
| At 31 May 25 | 437,009
| At 31 May 24 | 459,953

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 26,330 |  | 28,260
| Other debtors | 40,475 |  | 4,514
| Total | 66,805 |  | 32,774

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | - |  | 3,258
| Bank borrowings and overdrafts | 6,400 |  | 6,400
| Taxation and social security | 24,530 |  | 3,733
| Finance lease and HP contracts | 16,262 |  | 24,690
| Other creditors | 4,322 |  | 4,139
| Accrued liabilities and deferred income | 15,001 |  | -
| Total | 66,515 |  | 42,220

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 21,284 |  | 26,933
| Other creditors | 16,040 |  | 27,588
| Total | 37,324 |  | 54,521

8. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 32,303 |  | 52,278