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Registered number: 09487653
EVERGREEN TREE SERVICES LTD
ABRIDGED Financial Statements
For the Period 1 May 2025 to 5 April 2026
Brindley Jacob
EVERGREEN TREE SERVICES LTD
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
EVERGREEN TREE SERVICES LTD
Abridged Balance Sheet
As At 5 April 2026
Abridged Balance Sheet
Registered number: 09487653

| 5 April 2026 | 30 April 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 10,000 |  | 10,000
Tangible Assets | 5 |  | 315 |  | 2,702
|  |  | 10,315 |  | 12,702
CURRENT ASSETS
Debtors |  | - |  | 6,352 |
Cash at bank and in hand |  | 2,836 |  | 40,153 |
|  | 2,836 |  | 46,505 |
Creditors: Amounts Falling Due Within One Year |  | (2,815 ) |  | (12,615 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 21 |  | 33,890
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 10,336 |  | 46,592
NET ASSETS |  |  | 10,336 |  | 46,592
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | 10,236 |  | 46,492
SHAREHOLDERS' FUNDS |  |  | 10,336 |  | 46,592

Page 1
Page 2
EVERGREEN TREE SERVICES LTD
Abridged Balance Sheet (continued)
As At 5 April 2026
For the period ending 5 April 2026 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 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.
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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 5 April 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Luke Gifkins Director
08/05/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
EVERGREEN TREE SERVICES LTD
Notes to the Abridged Financial Statements
For the Period 1 May 2025 to 5 April 2026
Notes to the Abridged Financial Statements
1. General Information
EVERGREEN TREE SERVICES LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09487653 . The registered office is 167 Turners Hill, Cheshunt, Hertfordshire, EN8 9BH.
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
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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 the profit and loss account over its estimated economic life of .... years.
2.4. 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% on reducing balance

2.5. 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 period, 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.
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EVERGREEN TREE SERVICES LTD
Notes to the Abridged Financial Statements (continued)
For the Period 1 May 2025 to 5 April 2026
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2025: )
- -
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 May 2025 | 10,000
As at 5 April 2026 | 10,000
Net Book Value
As at 5 April 2026 | 10,000
As at 1 May 2025 | 10,000

5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 May 2025 | 35,694
Disposals | (30,795 )
As at 5 April 2026 | 4,899
Depreciation
As at 1 May 2025 | 32,992
Disposals | (28,408 )
As at 5 April 2026 | 4,584
Net Book Value
As at 5 April 2026 | 315
As at 1 May 2025 | 2,702

6. Share Capital

| 5 April 2026 |  | 30 April 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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