Chew Valley Trees Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03821456 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Chew Valley Trees Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Scarth

Mrs J J Scarth

S Scarth

SECRETARY:

Mrs J J Scarth

REGISTERED OFFICE:

Winford Road

Chew Magna

Bristol

BS40 8HJ

REGISTERED NUMBER:

03821456 (England and Wales)

ACCOUNTANTS:

Underwood Lamb Professional Services Ltd

Ground Floor, The Old Barn

Lady Farm

Chelwood

Bristol

BS39 4NN

FIXED ASSETS

Tangible assets

4

1,285,626

1,053,620

CURRENT ASSETS

Stocks

815,569

874,691

Debtors

5

49,154

30,716

Cash at bank and in hand

547,405

595,105

1,412,128

1,500,512

CREDITORS

Amounts falling due within one year

6

574,543

516,934

NET CURRENT ASSETS

837,585

983,578

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,123,211

2,037,198

CREDITORS

Amounts falling due after more than one
year

7

-

25,884

NET ASSETS

2,123,211

2,011,314

CAPITAL AND RESERVES

Called up share capital

93

Retained earnings

8

2,123,118

2,011,221

SHAREHOLDERS' FUNDS

2,123,211

2,011,314

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 15 January 2026 and were signed on its behalf by:

D Scarth - Director

Mrs J J Scarth - Director

S Scarth - Director

1.	STATUTORY INFORMATION

Chew Valley Trees Limited 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

not provided

Plant and machinery

-

20% on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

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.

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 20 (2024 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

COST

At 1 September 2024

886,412

489,149

25,743

Additions

154,629

168,985

-

At 31 August 2025

1,041,041

658,134

25,743

DEPRECIATION

At 1 September 2024

-

338,996

19,781

Charge for year

-

80,302

1,741

At 31 August 2025

-

419,298

21,522

NET BOOK VALUE

At 31 August 2025

1,041,041

238,836

4,221

At 31 August 2024

886,412

150,153

5,962

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 September 2024

415,573

122,461

1,939,338

Additions

-

1,831

325,445

At 31 August 2025

415,573

124,292

2,264,783

DEPRECIATION

At 1 September 2024

405,019

121,922

885,718

Charge for year

10,536

860

93,439

At 31 August 2025

415,555

122,782

979,157

NET BOOK VALUE

At 31 August 2025

18

1,510

1,285,626

At 31 August 2024

10,554

539

1,053,620

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 September 2024

38,450

Transfer to ownership

(38,450

)

At 31 August 2025

-

DEPRECIATION

At 1 September 2024

30,436

Transfer to ownership

(30,436

)

At 31 August 2025

-

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

8,014

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade debtors

17,040

11,308

Other debtors

32,114

19,408

49,154

30,716

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Hire purchase contracts

-

7,772

Trade creditors

268,390

121,257

Taxation and social security

53,982

157,763

Other creditors

252,171

230,142

574,543

516,934

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.8.25

31.8.24

£

Other creditors

-

25,884

8.

RESERVES

Retained

earnings

£

At 1 September 2024

2,011,221

Profit for the year

206,897

Dividends

(95,000

)

At 31 August 2025

2,123,118

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

D Scarth

Balance outstanding at start of year

-

Amounts advanced

-

13,500

Amounts repaid

-

(13,500

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

Mrs J J Scarth

Balance outstanding at start of year

-

Amounts advanced

-

13,500

Amounts repaid

-

(13,500

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

S Scarth

Balance outstanding at start of year

-

25,252

Amounts repaid

-

(25,252

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

10.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party as the issued ordinary share capital is held between the directors as shown below:-

D Scarth

30

J Scarth

30

S Scarth

30