Barrell Treecare Limited


Directors	J Barrell
	R Barrell


Company Secretary	R Barrell


Registered Address	Field House Fordingbridge Business Park
	Ashford Road
	Fordingbridge
	SP6 1BD


Registered Number	05135242 (England and Wales)

Statement of Financial Position
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		83,925		90,959
			83,925		90,959
Current assets
Debtors	5	175,841		166,266
Cash at bank and on hand		410,270		420,641
		586,111		586,907
Creditors amounts falling due within one year	6	(205,612)		(278,224)
Net current assets (liabilities)			380,499		308,683
Total assets less current liabilities			464,424		399,642
Net assets			464,424		399,642
Capital and reserves
Called up share capital			100		100
Profit and loss account			464,324		399,542
Shareholders' funds			464,424		399,642

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 7 May 2026, and are signed on its behalf by:

R Barrell
Director
Registered Company No. 05135242

Barrell Treecare Limited

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	16		13

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 August 24	150,000	150,000
At 31 July 25	150,000	150,000
Amortisation and impairment
At 01 August 24	150,000	150,000
At 31 July 25	150,000	150,000
Net book value
At 31 July 25	-	-
At 31 July 24	-	-

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 August 24	8,534	43,489	82,509	114,852	249,384
Additions	1,300	-	3,579	17,028	21,907
Disposals	-	-	-	(14,734)	(14,734)
At 31 July 25	9,834	43,489	86,088	117,146	256,557
Depreciation and impairment
At 01 August 24	5,854	10,872	82,509	59,190	158,425
Charge for year	996	8,154	895	15,652	25,697
On disposals	-	-	-	(11,490)	(11,490)
At 31 July 25	6,850	19,026	83,404	63,352	172,632
Net book value
At 31 July 25	2,984	24,463	2,684	53,794	83,925
At 31 July 24	2,680	32,617	-	55,662	90,959

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	147,638	132,152
Prepayments and accrued income	28,203	34,114
Total	175,841	166,266

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	55,736	44,126
Taxation and social security	118,426	65,515
Other creditors	1,736	140,442
Accrued liabilities and deferred income	29,714	28,141
Total	205,612	278,224