DNB Tree Surgery Limited - Filleted accounts

Registered number

05901526

DNB Tree Surgery Limited

Filleted Accounts

29 August 2025

DNB Tree Surgery Limited
Registered number:		05901526
Balance Sheet
as at 29 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		621,499			599,860
Investments	5		435,476			198,469
			1,056,975			798,329

Current assets
Debtors	6	917,576			1,129,586
Cash at bank and in hand		13,795			36,521
		931,371			1,166,107

Creditors: amounts falling due within one year		(861,277)			(834,752)

Net current assets			70,094			331,355

Total assets less current liabilities			1,127,069			1,129,684

Creditors: amounts falling due after more than one year	7		(98,883)			(130,180)

Provisions for liabilities			(91,569)			(46,322)


Net assets			936,617			953,182

Capital and reserves
Called up share capital			2			2
Profit and loss account			936,615			953,180

Shareholders' funds			936,617			953,182

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 19 May 2026

DNB Tree Surgery Limited
Notes to the Accounts
for the period from 1 September 2024 to 29 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:

	Freehold buildings			0% Straight line
	Leasehold land and buildings			over the lease term
	Plant and machinery			25% straight line
	Motor Vehicles			25% straight line
	Furniture and Fixtures			10% reducing balance

	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
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

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


2	Directors Remuneration							2025		2024
£									£

	D Boorer							12,570		24,517

								12,570		24,517


3	Employees							2025		2024
Number									Number

	Average number of persons employed by the company							13		17



4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Furniture and Fixtures		Total
£			£		£		£		£
	Cost
	At 1 September 2024	203,090		1,202,336		1,392,529		-		2,797,955
	Additions	-		98,912		171,062		19,492		289,466
	Disposals	-		(53,733)		-		-		(53,733)
	At 29 August 2025	203,090		1,247,515		1,563,591		19,492		3,033,688

	Depreciation
	At 1 September 2024	-		944,166		1,253,929		-		2,198,095
	Charge for the period	-		153,813		112,065		1,949		267,827
	On disposals	-		(53,733)		-		-		(53,733)
	At 29 August 2025	-		1,044,246		1,365,994		1,949		2,412,189

	Net book value
	At 29 August 2025	203,090		203,269		197,597		17,543		621,499
	At 31 August 2024	203,090		258,170		138,600		-		599,860

	.
5	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 September 2024									198,469
	Additions									237,007

	At 29 August 2025									435,476


6	Debtors							2025		2024
£									£

	Amounts owed by Southcoast Firewood							9,500		8,000
	Amounts owed by Alpine Tree Surgeons							37,390		36,090
	Amounts owed by Sequoia Tree Surgeons							(235,689)		209
	Trade debtors							94,997		306,704
	Directors loan account							471,660		554,202
	Other debtors							539,718		224,381
								917,576		1,129,586


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

	Bank loans and overdrafts							10,515		-
	Obligations under finance lease and hire purchase contracts							93,167		202,615
	Trade creditors							148,516		325,302
	Corporation tax							116,875		102,595
	Other taxes and social security costs							81,477		101,642
	Other creditors							410,727		102,598
								861,277		834,752


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

	Bank loans							4,042		130,180
	Obligations under finance lease and hire purchase contracts							94,841		-
								98,883		130,180


8	Related party transactions

	During the year, the company provided management services to Alpine Tree Surgeons Ltd, South Coast Firewood Ltd and Sequoia Tree Services Ltd. At the balance sheet date £37,390 (2024: £36,090) was due from Alpine Tree Surgeons Ltd, £9,500 (2024: £8,000) from South Coast Firewood Ltd and £235,689 due (2024: £209) to Sequoia Tree Surgeons Ltd.

9	Controlling interest

	The director and his wife own 100% of the share capital and therefore control the company.