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Company Registration No. SC597029 (Scotland)
Roots Up Tree Surgery Ltd. Unaudited accounts for the year ended 31 March 2026
Roots Up Tree Surgery Ltd. Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Roots Up Tree Surgery Ltd. Company Information for the year ended 31 March 2026
Director
Daniel Sloan
Company Number
SC597029 (Scotland)
Registered Office
4 Parkland Grove Comrie Dunfermline Fife KY12 9XW Scotland
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Roots Up Tree Surgery Ltd. Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
8,245
6,450
Current assets
Cash at bank and in hand
2,321
3,772
Creditors: amounts falling due within one year
5
(12,372)
(14,175)
Net current liabilities
(10,051)
(10,403)
Net liabilities
(1,806)
(3,953)
Capital and reserves
Called up share capital
1
1
Profit and loss account
(1,807)
(3,954)
Shareholders' funds
(1,806)
(3,953)
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 May 2026 and were signed on its behalf by
Daniel Sloan Director Company Registration No. SC597029
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Roots Up Tree Surgery Ltd. Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Roots Up Tree Surgery Ltd. is a private company, limited by shares, registered in Scotland, registration number SC597029. The registered office is 4 Parkland Grove, Comrie, Dunfermline, Fife, KY12 9XW, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Motor vehicles
25%
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 April 2025
11,154
35,800
46,954
Additions
-
10,994
10,994
At 31 March 2026
11,154
46,794
57,948
Depreciation
At 1 April 2025
11,154
29,350
40,504
Charge for the year
-
9,199
9,199
At 31 March 2026
11,154
38,549
49,703
Net book value
At 31 March 2026
-
8,245
8,245
At 31 March 2025
-
6,450
6,450
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Roots Up Tree Surgery Ltd. Notes to the Accounts for the year ended 31 March 2026
5
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
300
2,100
Taxes and social security
2,460
2,463
Accruals
9,612
9,612
12,372
14,175
6
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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