Alpine Tree Surgeons Ltd - Filleted accounts

Registered number

09745562

Alpine Tree Surgeons Ltd

Filleted Accounts

30 August 2025

Alpine Tree Surgeons Ltd
Balance Sheet
as at 30 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		50,939			9,675

Current assets
Debtors	4	33,996			47,731
Cash at bank and in hand		21,555			53,672
		55,551			101,403

Creditors: amounts falling due within one year	5	(67,132)			(58,759)

Net current (liabilities)/assets			(11,581)			42,644

Total assets less current liabilities			39,358			52,319

Creditors: amounts falling due after more than one year			(5,000)			(26,487)



Net assets			34,358			25,832

Capital and reserves
Called up share capital			100			100
Profit and loss account			34,258			25,732

Shareholders' funds			34,358			25,832

The directors are 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 directors acknowledge their 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.




D Boorer
Director
Approved by the board on 14 May 2026

Alpine Tree Surgeons Ltd
Notes to the Accounts
for the period from 1 September 2024 to 30 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).

	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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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 equipment			25% straight line
	Motor Vehicles			25% straight line

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	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.

	Leased assets
	Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

1	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					-		-


2	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 September 2024							19,900
	At 30 August 2025							19,900

	Amortisation
	At 1 September 2024							19,900
	At 30 August 2025							19,900

	Net book value
	At 30 August 2025							-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 September 2024	-		51,028		20,119		71,147
	Additions	50,000		-		-		50,000
	At 30 August 2025	50,000		51,028		20,119		121,147

	Depreciation
	At 1 September 2024	-		41,353		20,119		61,472
	Charge for the period	-		8,736		-		8,736
	At 30 August 2025	-		50,089		20,119		70,208

	Net book value
	At 30 August 2025	50,000		939		-		50,939
	At 31 August 2024	-		9,675		-		9,675


4	Debtors					2025		2024
£							£

	Trade debtors					29,458		43,086
	Other debtors					4,538		4,645
						33,996		47,731


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

	Amounts owed to DNB Tree Surgery Ltd					37,390		36,090
	Bank loans and overdrafts					10,000		-
	Trade creditors					414		1,348
	Corporation tax					4,619		4,421
	Other taxes and social security costs					12,857		14,060
	Other creditors					1,852		2,840
						67,132		58,759


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					5,000		24,397
	Other creditors					-		2,090
						5,000		26,487


7	Related party transactions

	During the year, the company was provided management services with the invoice value of £192,000 (2024: £238,667) from DNB Tree Surgery Ltd. At the balance sheet date £37,390 (2024: £36,090) was due to DNB tree surgery.
	At the balance sheet date, the company owned £4,000 (2024: £3,000) from South Coast Firewood Ltd.
	At the balance sheet date, the company owed the director £1,852 (2024: £1,540). This amount is interest free, unsecured and repayable on demand.

	The Long Barn Ham Barn Farm
	Farnham Road
	Liss
	Hampshire
	GU33 6LB