REGISTERED NUMBER: 08825227 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 DECEMBER 2025

FOR

ELEMENT TREE CARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C J Eastaff

REGISTERED OFFICE:

Fulford House

Newbold Terrace

Leamington Spa

Warwickshire

CV32 4EA

REGISTERED NUMBER:

08825227 (England and Wales)

ACCOUNTANTS:

TGFP

Chartered Accountants

Fulford House

Newbold Terrace

Leamington Spa

Warwickshire

CV32 4EA

FIXED ASSETS

Tangible assets

4

17,665

24,365

CURRENT ASSETS

Debtors

5

1,145

965

Cash at bank

17,594

13,311

18,739

14,276

CREDITORS

Amounts falling due within one year

6

17,447

11,396

NET CURRENT ASSETS

1,292

2,880

TOTAL ASSETS LESS CURRENT LIABILITIES

18,957

27,245

CREDITORS

Amounts falling due after more than one year

7

(2,840

)

(7,400

)

PROVISIONS FOR LIABILITIES

(3,086

)

-

NET ASSETS

13,031

19,845

CAPITAL AND RESERVES

Called up and paid share capital

100

100

Retained earnings

12,931

19,745

SHAREHOLDERS' FUNDS

13,031

19,845

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

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

The financial statements were approved by the director and authorised for issue on 14 April 2026 and were signed by:

C J Eastaff - Director

1.	STATUTORY INFORMATION

Element Tree Care Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents invoices of services provided.

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

-

25% on reducing balance

Computer equipment

-

33% on cost

Financial instruments

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 31 December 2024

27,585

19,194

649

47,428

Additions

1,577

-

-

1,577

Reclassification/transfer

-

(3,199

)

-

(3,199

)

At 30 December 2025

29,162

15,995

649

45,806

DEPRECIATION

At 31 December 2024

18,575

3,839

649

23,063

Charge for year

2,647

2,431

-

5,078

At 30 December 2025

21,222

6,270

649

28,141

NET BOOK VALUE

At 30 December 2025

7,940

9,725

-

17,665

At 30 December 2024

9,010

15,355

-

24,365

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

768

590

Other debtors

1

1

Prepayments

376

374

1,145

965

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

725

408

Tax

5,172

4,806

Social security and other taxes

-

45

VAT

5,412

-

Other creditors

4,560

4,560

Directors' current accounts

278

77

Accruals and deferred income

1,300

1,500

17,447

11,396

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

2,840

7,400