REGISTERED NUMBER: 04259132 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Lampeter Tree Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T M Williams

E I Williams

T G Williams

S D Williams

I R Williams

SECRETARY:

E I Williams

REGISTERED OFFICE:

Cae Celyn

Llanfair Road

LAMPETER

Ceredigion

SA48 8JX

REGISTERED NUMBER:

04259132 (England and Wales)

ACCOUNTANTS:

Ashmole & Co

Manchester House

Grosvenor Hill

Cardigan

Ceredigion

SA43 1HY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,424,082

1,478,867

1,424,082

1,478,867

CURRENT ASSETS

Debtors

6

246,704

85,173

Investments

7

70,552

127,729

Cash at bank

47,957

260,142

365,213

473,044

CREDITORS

Amounts falling due within one year

8

279,956

451,707

NET CURRENT ASSETS

85,257

21,337

TOTAL ASSETS LESS CURRENT LIABILITIES

1,509,339

1,500,204

CREDITORS

Amounts falling due after more than one year

9

(109,639

)

(173,014

)

PROVISIONS FOR LIABILITIES

(275,387

)

(290,220

)

NET ASSETS

1,124,313

1,036,970

CAPITAL AND RESERVES

Called up share capital

30

30

Retained earnings

1,124,283

1,036,940

SHAREHOLDERS' FUNDS

1,124,313

1,036,970

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 March 2026 and were signed on its behalf by:

T M Williams - Director

E I Williams - Director

1.	STATUTORY INFORMATION

Lampeter Tree Services 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 2001, 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 etc

-

25% on reducing balance, 25% on cost and 10% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 27 (2024 - 31 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

60,000

AMORTISATION

At 1 October 2024

and 30 September 2025

60,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 October 2024

273,393

-

1,312,821

Additions

-

89,714

32,407

Disposals

-

-

(24,083

)

At 30 September 2025

273,393

89,714

1,321,145

DEPRECIATION

At 1 October 2024

-

-

491,438

Charge for year

-

-

81,484

Eliminated on disposal

-

-

(8,874

)

At 30 September 2025

-

-

564,048

NET BOOK VALUE

At 30 September 2025

273,393

89,714

757,097

At 30 September 2024

273,393

-

821,383

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

15,821

991,541

60,282

2,653,858

Additions

15,000

6,500

258

143,879

Disposals

-

(56,124

)

-

(80,207

)

At 30 September 2025

30,821

941,917

60,540

2,717,530

DEPRECIATION

At 1 October 2024

-

629,981

53,572

1,174,991

Charge for year

-

88,698

3,798

173,980

Eliminated on disposal

-

(46,649

)

-

(55,523

)

At 30 September 2025

-

672,030

57,370

1,293,448

NET BOOK VALUE

At 30 September 2025

30,821

269,887

3,170

1,424,082

At 30 September 2024

15,821

361,560

6,710

1,478,867

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

244,786

85,173

Other debtors

1,918

-

246,704

85,173

7.	CURRENT ASSET INVESTMENTS

30.9.25

30.9.24

£

£

St. James's Place investment

70,552

127,729

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts

106,691

180,918

Trade creditors

11,271

99,032

Taxation and social security

133,403

114,349

Other creditors

28,591

57,408

279,956

451,707

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

109,639

173,014