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REGISTERED NUMBER: 05435277 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 25 October 2025 |

| for |

| Oakwick Utility Arborists Ltd |

| Oakwick Utility Arborists Ltd (Registered number: 05435277) |

Contents of the Financial Statements

for the Year Ended 25 October 2025

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 4 |

| Oakwick Utility Arborists Ltd |

Company Information

for the Year Ended 25 October 2025

| DIRECTOR: | Mr A Mitchell

| REGISTERED OFFICE: | 32 Carre Street

| Sleaford

| Lincolnshire

| NG34 7TR

| REGISTERED NUMBER: | 05435277 (England and Wales)

| ACCOUNTANTS: | Wright Vigar Limited

| Chartered Accountants & Business Advisers

| 15 Newland

| Lincoln

| Lincolnshire

| LN1 1XG

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Oakwick Utility Arborists Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Oakwick Utility Arborists Ltd for the year ended 25 October 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Oakwick Utility Arborists Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Oakwick Utility Arborists Ltd and state those matters that we have agreed to state to the director of Oakwick Utility Arborists Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Oakwick Utility Arborists Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Oakwick Utility Arborists Ltd. You consider that Oakwick Utility Arborists Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Oakwick Utility Arborists Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Wright Vigar Limited

Chartered Accountants & Business Advisers

15 Newland

Lincoln

Lincolnshire

LN1 1XG

11 March 2026

| Oakwick Utility Arborists Ltd (Registered number: 05435277) |

Balance Sheet

25 October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,332,966 |  | 1,331,830 |  |

Investment property | 5 | 1,060,000 |  | 1,050,000 |  |

2,392,966 |  | 2,381,830 |  |

CURRENT ASSETS

Stocks | 10,507 |  | 9,669 |  |

Debtors | 6 | 1,972 |  | 95,349 |  |

Cash at bank and in hand | 13,144 |  | 4,347 |  |

25,623 |  | 109,365 |  |

CREDITORS

Amounts falling due within one year | 7 | 666,945 |  | 597,431 |  |

NET CURRENT LIABILITIES | (641,322 | ) | (488,066 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,751,644 |  | 1,893,764 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (780,503 | ) | (749,511 | ) |

PROVISIONS FOR LIABILITIES | (127,812 | ) | (151,834 | ) |

NET ASSETS | 843,329 |  | 992,419 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Fair value reserve | 397,030 |  | 397,030 |  |

Retained earnings | 446,199 |  | 595,289 |  |

SHAREHOLDERS' FUNDS | 843,329 |  | 992,419 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 25 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 25 October 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 11 March 2026 and were signed by:

Mr A Mitchell - Director

| Oakwick Utility Arborists Ltd (Registered number: 05435277) |

Notes to the Financial Statements

for the Year Ended 25 October 2025

1. | STATUTORY INFORMATION

| Oakwick Utility Arborists 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 as modified by the revaluation of certain assets.

| Included in the financial statements are net current liabilities totalling £641,322 (2024: £488,066). The directors consider it appropriate to prepare the financial statements on a going concern basis.

| 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.

| Land and Buildings | - | 2% on cost

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 10% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 15% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

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

| Financial instruments

| Only basic financial instruments as defined in FRS 102 are held. Financial assets and financial liabilities are recognised in the accounts only when the entity becomes party to the contractual provisions of the instrument and their measurement basis is as follows:

| Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments.

| Cash at bank is classified as a basic financial instrument and is measured at transaction price.

| Financial liabilities - trade creditors, accruals and other creditors are basic financial instruments, and are measured at amortised cost. Where a financial liability constitutes a financing transaction it is initially and subsequently measured at the present value of future payments, discounted at a market rate of interest.

| 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.

| Oakwick Utility Arborists Ltd (Registered number: 05435277) |

Notes to the Financial Statements - continued

for the Year Ended 25 October 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| 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 31 (2024 - 27 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures

| Land and |  | Plant and |  | and

| Buildings |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 26 October 2024 | 829,616 |  | 497,019 |  | 58,983 |  |

| Additions | - |  | 35,262 |  | 14,480 |  |

| Disposals | - |  | - |  | - |  |

| At 25 October 2025 | 829,616 |  | 532,281 |  | 73,463 |  |

| DEPRECIATION

| At 26 October 2024 | 123,632 |  | 42,860 |  | 26,433 |  |

| Charge for year | 16,592 |  | 92,082 |  | 4,643 |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 25 October 2025 | 140,224 |  | 134,942 |  | 31,076 |  |

| NET BOOK VALUE

| At 25 October 2025 | 689,392 |  | 397,339 |  | 42,387 |  |

| At 25 October 2024 | 705,984 |  | 454,159 |  | 32,550 |  |

| Oakwick Utility Arborists Ltd (Registered number: 05435277) |

Notes to the Financial Statements - continued

for the Year Ended 25 October 2025

4. | TANGIBLE FIXED ASSETS - continued

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 26 October 2024 | 379,516 |  | 22,912 |  | 1,788,046 |  |

| Additions | 110,909 |  | 2,031 |  | 162,682 |  |

| Disposals | (31,990 | ) | - |  | (31,990 | ) |

| At 25 October 2025 | 458,435 |  | 24,943 |  | 1,918,738 |  |

| DEPRECIATION

| At 26 October 2024 | 252,392 |  | 10,899 |  | 456,216 |  |

| Charge for year | 34,196 |  | 1,889 |  | 149,402 |  |

| Eliminated on disposal | (19,846 | ) | - |  | (19,846 | ) |

| At 25 October 2025 | 266,742 |  | 12,788 |  | 585,772 |  |

| NET BOOK VALUE

| At 25 October 2025 | 191,693 |  | 12,155 |  | 1,332,966 |  |

| At 25 October 2024 | 127,124 |  | 12,013 |  | 1,331,830 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 26 October 2024 | 1,050,000 |  |

| Additions | 12,744 |  |

| Revaluations | (2,744 | ) |

| At 25 October 2025 | 1,060,000 |  |

| NET BOOK VALUE

| At 25 October 2025 | 1,060,000 |  |

| At 25 October 2024 | 1,050,000 |  |

| Fair value at 25 October 2025 is represented by:

£ |

| Valuation in 2020 | (50,754 | ) |

| Valuation in 2021 | 714,194 |  |

| Valuation in 2022 | 436,560 |  |

| Valuation in 2023 | (100,000 | ) |

| Valuation in 2024 | 50,000 |  |

| Valuation in 2025 | 10,000 |  |

1,060,000 |  |

| The directors have assessed the value of investment properties and believe the value in the financial statements is accurate.

6. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 208 |  | 22,191 |  |

| Other debtors | 1,764 |  | 1,830 |  |

1,972 |  | 24,021 |  |

| Oakwick Utility Arborists Ltd (Registered number: 05435277) |

Notes to the Financial Statements - continued

for the Year Ended 25 October 2025

6. | DEBTORS - continued

2025 | 2024 |

£ | £ |

| Amounts falling due after more than one year:

| Other debtors | - |  | 71,328 |  |

| Aggregate amounts | 1,972 |  | 95,349 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 17,500 |  | 52,636 |  |

| Hire purchase contracts | 116,247 |  | 100,752 |  |

| Trade creditors | 90,086 |  | 40,421 |  |

| Taxation and social security | 214,826 |  | 84,014 |  |

| Other creditors | 228,286 |  | 319,608 |  |

666,945 |  | 597,431 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 359,475 |  | 372,023 |  |

| Hire purchase contracts | 421,028 |  | 377,488 |  |

780,503 |  | 749,511 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 289,475 |  | 302,023 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank overdraft | - |  | 15,197 |  |

| Bank loans | 376,975 |  | 409,462 |  |

| Hire purchase contracts | 537,275 |  | 478,240 |  |

914,250 |  | 902,899 |  |

| Security for these is the investment property (The Rectory) and the freehold property (The Plough). Both are within the business and both are valued at over the debt they are secured against.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

| Oakwick Utility Arborists Ltd (Registered number: 05435277) |

Notes to the Financial Statements - continued

for the Year Ended 25 October 2025

11. | POST BALANCE SHEET EVENTS

| Stolen Assets after date

| In November 2025, the company was subject to the theft of plant and machinery. The estimated value of these assets is £75,000. As the incident occurred after the reporting date, the financial effect will be recognised in the next financial statements. Management has undertaken an internal review of the incident and has implemented improved controls to help mitigate the risk of similar events occurring in the future.