Seth Bradbury Tree Services Ltd

Registered number

09191981

Filleted Accounts

31 August 2025

Seth Bradbury Tree Services Ltd
Registered number:		09191981
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£			£	£		£
Fixed assets
Tangible assets	3		71,111			62,733

Current assets
Debtors	4	29,091			54,629
Cash at bank and in hand		89,912			68,764
		119,003			123,393

Creditors: amounts falling due within one year	5	(68,969)			(56,400)

Net current assets			50,034			66,993

Total assets less current liabilities			121,145			129,726


Provisions for liabilities			(17,750)			(11,750)


Net assets			103,395			117,976

Capital and reserves
Called up share capital	6		8			8
Profit and loss account			103,387			117,968

Shareholders' funds			103,395			117,976

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 members have 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.




S Bradbury
Director
Approved by the board on 13 May 2026

Seth Bradbury Tree Services Ltd
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The accounts are presented in Sterling which is the functional currency of the company and rounded to the nearest £.

	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.

	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		25% reducing balance and 3 years straight line
	Motor vehicles		25% reducing balance

	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.

	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				3		3


3	Tangible fixed assets
			Plant and machinery		Motor vehicles		Total
£				£		£
	Cost
	At 1 September 2024		112,270		44,832		157,102
	Additions		34,519		-		34,519
	Disposals		(23,750)		-		(23,750)
	At 31 August 2025		123,039		44,832		167,871

	Depreciation
	At 1 September 2024		64,700		29,669		94,369
	Charge for the year		19,974		3,789		23,763
	On disposals		(21,372)		-		(21,372)
	At 31 August 2025		63,302		33,458		96,760

	Net book value
	At 31 August 2025		59,737		11,374		71,111
	At 31 August 2024		47,570		15,163		62,733


4	Debtors				2025		2024
£						£

	Trade debtors				28,879		54,417
	Other debtors				212		212
					29,091		54,629


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

	Taxation and social security costs				13,277		20,103
	Other creditors				55,692		36,297
					68,969		56,400


6	Share capital				2025		2024
£						£

	Allotted, called up and fully paid:
	Ordinary shares				4		4
	Ordinary B shares				4		4

					8		8


7	Other information

	Seth Bradbury Tree Services Ltd is a private company limited by shares and incorporated in England and Wales. Its registered office is:

	Ground Floor, Advance House
	9 Waterfall Lane Trading Estate
	Cradley Heath
	West Midlands
	B64 6PU

	Its registered number is:	09191981