REGISTERED NUMBER: 09366098 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

AT2 Tree Surgery Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr A B Cuthill

SECRETARY:

Mrs H M Cuthill

REGISTERED OFFICE:

Hine House

25 Regent Street

Nottingham

NG1 5BS

REGISTERED NUMBER:

09366098 (England and Wales)

ACCOUNTANTS:

Mellor Oxland LLP

Hine House

25 Regent Street

Nottingham

Nottinghamshire

NG1 5BS

FIXED ASSETS

Tangible assets

4

-

92

Investment property

5

216,950

216,950

216,950

217,042

CURRENT ASSETS

Debtors

6

11,207

1,385

Cash at bank

149,229

116,787

160,436

118,172

CREDITORS

Amounts falling due within one year

7

254,046

243,029

NET CURRENT LIABILITIES

(93,610

)

(124,857

)

TOTAL ASSETS LESS CURRENT LIABILITIES

123,340

92,185

CAPITAL AND RESERVES

Called up share capital

50

50

Retained earnings

123,290

92,135

SHAREHOLDERS' FUNDS

123,340

92,185

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 May 2026 and were signed by:

Mr A B Cuthill - Director

1.	STATUTORY INFORMATION

AT2 Tree Surgery 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & Machinery - 25% on straight line

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

365

DEPRECIATION

At 1 January 2025

273

Charge for year

92

At 31 December 2025

365

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

92

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

216,950

NET BOOK VALUE

At 31 December 2025

216,950

At 31 December 2024

216,950

The increasing service charges payable on the investment properties may potentially impair the value, but it is currently unclear as to the extent, if any, of impairment. The directors have therefore continued to include the properties in the accounts with a value in line with the company's acquisition costs, and will continue to keep this under review.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

10,545

1,385

Other debtors

662

-

11,207

1,385

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

7,799

7,052

Other creditors

246,247

235,977

254,046

243,029