TREE HEROES LIMITED


Director	Paul Andrew Cockcroft


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


Registered Number	08058185 (England and Wales)

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.

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.

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.

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.

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