REGISTERED NUMBER: 12786606 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Blagdon Tree Surgeons Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr J Medder

REGISTERED OFFICE:

2 Northside

Wells Road

Chilcompton

Radstock

BA3 4ET

REGISTERED NUMBER:

12786606 (England and Wales)

ACCOUNTANTS:

Accounting Solutions

2 Northside

Wells Road

Chilcompton

Radstock

BA3 4ET

FIXED ASSETS

Intangible assets

4

6,000

7,200

Tangible assets

5

47,010

38,216

53,010

45,416

CURRENT ASSETS

Debtors

6

147,984

116,728

Cash at bank

23,577

24,237

171,561

140,965

CREDITORS

Amounts falling due within one year

7

60,740

49,667

NET CURRENT ASSETS

110,821

91,298

TOTAL ASSETS LESS CURRENT LIABILITIES

163,831

136,714

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

163,731

136,614

SHAREHOLDERS' FUNDS

163,831

136,714

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

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

The director acknowledges his 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 director and authorised for issue on 12 January 2026 and were signed by:

Mr J Medder - Director

1.	STATUTORY INFORMATION

Blagdon Tree Surgeons Ltd 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

12,000

AMORTISATION

At 1 August 2024

4,800

Amortisation for year

1,200

At 31 July 2025

6,000

NET BOOK VALUE

At 31 July 2025

6,000

At 31 July 2024

7,200

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 August 2024

95,804

-

89,245

4,150

189,199

Additions

23,267

153

3,875

-

27,295

Disposals

(2,664

)

-

-

-

(2,664

)

At 31 July 2025

116,407

153

93,120

4,150

213,830

DEPRECIATION

At 1 August 2024

76,648

-

71,755

2,580

150,983

Charge for year

9,940

38

5,341

518

15,837

At 31 July 2025

86,588

38

77,096

3,098

166,820

NET BOOK VALUE

At 31 July 2025

29,819

115

16,024

1,052

47,010

At 31 July 2024

19,156

-

17,490

1,570

38,216

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

34,644

5,376

Amounts owed by group undertakings

17,825

15,781

Other debtors

95,515

95,571

147,984

116,728

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

16,470

19,375

Trade creditors

2,109

392

Taxation and social security

37,576

23,373

Other creditors

4,585

6,527

60,740

49,667