Red Oak Treecare Ltd - Filleted accounts

Registered number

13978348

Red Oak Treecare Ltd

Filleted Accounts

30 September 2025

Red Oak Treecare Ltd
Registered number:		13978348
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		105,579			29,576
Tangible assets	4		34,578			1,716
			140,157			31,292

Current assets
Debtors	5	54,179			49,166
Cash at bank and in hand		11,250			9,853
		65,429			59,019

Creditors: amounts falling due within one year	6	(68,351)			(63,569)

Net current liabilities			(2,922)			(4,550)

Total assets less current liabilities			137,235			26,742

Creditors: amounts falling due after more than one year	7		(103,109)			-

Provisions for liabilities			(5,572)			-


Net assets			28,554			26,742

Capital and reserves
Called up share capital			1			1
Profit and loss account			28,553			26,741

Shareholder's funds			28,554			26,742

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



M Corbett
Director
Approved by the board on 8 April 2026

Red Oak Treecare Ltd
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years
	Motor vehicles	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		0


3	Intangible fixed assets					£


	Cost
	At 1 October 2024					36,970
	Additions					104,246
	At 30 September 2025					141,216

	Amortisation
	At 1 October 2024					7,394
	Provided during the year					28,243
	At 30 September 2025					35,637

	Net book value
	At 30 September 2025					105,579
	At 30 September 2024					29,576

	Intangibles are being written off in equal annual instalments over the estimated economic life of 5 years.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 October 2024	2,146		-		2,146
	Additions	22,521		19,094		41,615
	At 30 September 2025	24,667		19,094		43,761

	Depreciation
	At 1 October 2024	430		-		430
	Charge for the year	4,934		3,819		8,753
	At 30 September 2025	5,364		3,819		9,183

	Net book value
	At 30 September 2025	19,303		15,275		34,578
	At 30 September 2024	1,716		-		1,716


5	Debtors			2025		2024
£					£

	Trade debtors			54,179		49,166


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			45,005		-
	Trade creditors and accruals			18,089		2,091
	Taxation and social security costs			5,257		61,478
				68,351		63,569


7	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			103,109		-


8	Other information

	Red Oak Treecare Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	71-75 Shelton Street
	Covent Garden
	London
	WC2H 9JG