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Registered number: 08294093
HRG Tree Surgeons Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
HRG Tree Surgeons Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
HRG Tree Surgeons Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 08294093

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 4,896 |  | 58,815
Tangible Assets | 5 |  | 74,130 |  | 135,023
|  |  | 79,026 |  | 193,838
CURRENT ASSETS
Stocks | 6 | 29,397 |  | 29,397 |
Debtors | 7 | 1,599,108 |  | 387,650 |
Cash at bank and in hand |  | 41,271 |  | 7,460 |
|  | 1,669,776 |  | 424,507 |
Creditors: Amounts Falling Due Within One Year | 8 | (1,488,909 ) |  | (414,992 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 180,867 |  | 9,515
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 259,893 |  | 203,353
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (69,066 ) |  | (105,903 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 10 |  | (18,086 ) |  | (1,749 )
NET ASSETS |  |  | 172,741 |  | 95,701
CAPITAL AND RESERVES
Called up share capital | 12 |  | 1 |  | 1
Profit and Loss Account |  |  | 172,740 |  | 95,700
SHAREHOLDERS' FUNDS |  |  | 172,741 |  | 95,701

Page 1
Page 2
HRG Tree Surgeons Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Sarah Ghijben Director
10/02/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
HRG Tree Surgeons Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
HRG Tree Surgeons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08294093 . The registered office is Mountbatten House, Grosvenor Square, Southampton, SO15 2JU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Rendering of services
Turnover from the rendering of services for Tree Surgery and maintenance is recognised by reference to the stage of completion of the contract.Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of ten years.
2.4. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are Intellectual property Agreements. It is amortised to the profit and loss account over its estimated economic life of ten years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% straight line
Motor Vehicles | 25% straight line
Fixtures & Fittings | 25% straight line
Computer Equipment | 33% straight line

2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
2.7. Stocks and Work in Progress
Work in progress is valued at the lower of cost and net realisable value. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
HRG Tree Surgeons Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.8. Financial Instruments
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Bank overdrafts are shown within borrowings or current liabilities.
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments
are valued at the amount prepaid net of any trade discounts due.
Creditors
Trade and other creditors are recognised at the settlement amount due after any trade discount offered. Accruals are
valued at the amount due in the future net of any trade discounts.
Interest-bearing borrowings
Interest-bearing borrowings are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, interest-bearing borrowings are stated at amortised cost with any difference between the amount initially recognised and redemption value being recognised in theprofit and loss account over the period of the borrowings, together with any interest and fees payable, using the effective interest method.
2.9. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets

| Goodwill | Intellectual Property | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 June 2024 | 24,481 | 172,792 | 197,273
Disposals | - | (30,057 ) | (30,057 )
As at 31 May 2025 | 24,481 | 142,735 | 167,216

...CONTINUED
Page 4
Page 5
HRG Tree Surgeons Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025

Amortisation
As at 1 June 2024 | 14,688 | 123,770 | 138,458
Provided during the period | 4,897 | 33,691 | 38,588
Disposals | - | (14,726 ) | (14,726 )
As at 31 May 2025 | 19,585 | 142,735 | 162,320
Net Book Value
As at 31 May 2025 | 4,896 | - | 4,896
As at 1 June 2024 | 9,793 | 49,022 | 58,815

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 June 2024 | 72,758 | 231,210 | 973 | 10,489 | 315,430
Additions | 1,785 | - | - | - | 1,785
Disposals | (14,355 ) | (35,750 ) | (973 ) | (4,638 ) | (55,716 )
As at 31 May 2025 | 60,188 | 195,460 | - | 5,851 | 261,499
Depreciation
As at 1 June 2024 | 40,738 | 133,292 | 162 | 6,215 | 180,407
Provided during the period | 11,052 | 48,865 | 243 | (4,638 ) | 55,522
Disposals | (14,355 ) | (35,750 ) | (405 ) | 1,950 | (48,560 )
As at 31 May 2025 | 37,435 | 146,407 | - | 3,527 | 187,369
Net Book Value
As at 31 May 2025 | 22,753 | 49,053 | - | 2,324 | 74,130
As at 1 June 2024 | 32,020 | 97,918 | 811 | 4,274 | 135,023

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 29,397 |  | 29,397

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 132,013 |  | 120,623
Prepayments and accrued income | 15,721 |  | 2,761
Other debtors CIS Suffered | 25,895 |  | 7,921
Amounts owed by related parties | 1,425,171 |  | 1,633
VAT | 308 |  | -
| 1,599,108 |  | 132,938
Due after more than one year
Other debtors | - |  | 254,712
| 1,599,108 |  | 387,650

Page 5
Page 6
HRG Tree Surgeons Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 71,606 |  | 82,515
Trade creditors | (1 ) |  | 65,023
Bank loans and overdrafts | 5,035 |  | 29,411
Other loans | 26,500 |  | 20,000
Corporation tax | 118,720 |  | 79,978
Other taxes and social security | - |  | 70,251
VAT | - |  | 9,800
Accruals and deferred income | 1,257,074 |  | -
Director's loan account | 9,975 |  | 9,483
Amounts owed to related parties | - |  | 48,531
| 1,488,909 |  | 414,992

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 32,492 |  | 82,675
Trade creditors | 17,721 |  | -
Bank loans | 18,853 |  | 23,228
| 69,066 |  | 105,903

10. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 18,086 |  | 1,749

11. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 June 2024 | 1,749 | 1,749
Additions | 16,337 | 16,337
Balance at 31 May 2025 | 18,086 | 18,086

12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 6
Page 7
HRG Tree Surgeons Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
13. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 30,500 |  | 45,283
Later than one year and not later than five years | 13,408 |  | 34,105
| 43,908 |  | 79,388

The operating leases are for plant and machinery equipment used in the business.
Page 7